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2018 (9) TMI 1936 - SC - Income TaxOrder without taking note of the relevant materials and the objections raised by the petitioners - HELD THAT:- It is an order based on the ipse dixit of the Assessing Officer without adverting to consider the relevant materials produced before him and if that is the factual position as it emerges on going through the detailed order, we have no hesitation in holding that it is an order without taking note of the relevant materials and the objections raised by the petitioners and this itself is sufficient to hold that the order has been passed in violation of the principles of natural justice. It is a cardinal principle of law that if relevant materials and objections are produced before a quasi judicial authority, the quasi judicial authority is duty bound, under law to advert to consider the same, discuss them and then reject it by recording reasons. In the said cases, this principle has not been followed. AO has proceeded to pass the assessment orders on the basis of legal principle, but while doing so, has not discussed the show cause filed by the petitioners and the relevant documents which they had brought on record in their defence, including the valuation report. We see no reason to reject the claim made by the petitioners, on the contrary, we are satisfied that the order passed is in gross violation of the principles of natural justice. Accordingly, we allow these petitions, quash the orders of assessment. The assessees in all these petitions, shall now appear before the Assessing Officer along with certified copy of this order and all other relevant documents that they may propose to file by 15th of February, 2018 and on the same being filed, the Assessing Officer shall proceed to decide the question in accordance with law at an earlier date
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