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2018 (3) TMI 1209 - HC - Income TaxAssessment passed by AO u/s 143(3) - denial of principle of natural justice - Held that:- As decided in the case of Anil Kumar Versus Presiding Officer, [1985 (5) TMI 252 - SUPREME COURT], wherein it has been held by the Hon’ble Supreme Court that if relevant documents or material pointed out by a delinquent employee in defence of the charges levelled against him in a departmental enquiry are not adverted to by the enquiry officer, they are not discussed and the enquiry officer records a finding without taking note of the documents and the submissions, the finding of the enquiry officer is perverse based on his ipse dixit and in violation to the principles of natural justice. Based on the aforesaid principle, in these cases also, we find that the Assessing Officer 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. That being the position, 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. - Decided in favour of assessee.
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