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2024 (2) TMI 858 - ALLAHABAD HIGH COURTValidity of assessment order - entire exercise was conducted on the basis of the SIB report and it was stated that neither by the adjudicating authority nor by the appellate authority the petitioner was provided copy of the SIB report - whether the petitioner was provided copy of the SIB report which forms basis of the entire assessment made against the petitioner? - Violation of principles of natural justice - HELD THAT:- Undoubtedly, from the aforesaid written instructions it is clear that the SIB report was never given to the petitioner and there is no dispute with regard to the same. Undisputedly, the entire assessment having been made on the basis of the SIB report it was incumbent upon the the adjudicating authority to have provided a copy of the same to the petitioner while issuing notice to him and not giving a copy of the SIB report has severely prejudiced the case of the petitioner and this Court has no hesitation in holding that the proceedings were in gross violation of the principles of natural justice. Wherever any person is asked to give his response and the charges are bases on certain matterial and documents then it is mandated that the delinquent should be provided all the material on the basis of which the said charges are framed and by not giving such materials will severely prejudice the case of a person who is asked to respond to the said charges. In the present case not providing copy of the SIB report has severely prejudiced the case of the petitioner and accordingly on this ground alone the proceedings are arbitrary being in violation of the principles of natural justice. The matter is remitted back to the adjudicating authority to provide the petitioner a copy of the SIB report and any other material which forms basis of the demands issued against the petitioner - petition allowed by way of remand.
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