TMI Blog2014 (2) TMI 125X X X X Extracts X X X X X X X X Extracts X X X X ..... ell engrafted in our system of adjudication for us to dilate upon, except to the extent that where an order is passed in violation of the principles of natural justice and serious prejudice is caused to an assessee, such an order cannot stand the test of judicial scrutiny and must fall on the touchstone of violation of the principles of natural justice – the petition allowed to the limited extent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mmission, the statement made and affidavit sworn by Sandip Singh could be considered without confronting the petitioner while making an addition of Rs. 3,91,40,000, based upon the statement and the affidavit. Counsel for the petitioner further submits that the principles of natural justice apply to proceedings before the Settlement Commission with equal vigour as they apply to any other proceedi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ingh. The petitioner has not placed any material, before this court, to raise an inference that the statement made by Sandip Singh or the affidavit sworn by him is in any manner incorrect. The mere fact that the petitioner was not confronted with the statement/affidavit is insufficient to set aside the impugned order for vio- lation of the principles of natural justice. It is further submitted tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stice. Admittedly, the Settlement Commission received a statement made and an affidavit sworn by Sandip Singh after conclusion of arguments. The petitioner was admittedly not confronted with the statement or the affidavit. A part of the impugned order is admittedly based upon the state- ment and the affidavit. The Commission having failed to confront the peti- tioner with the statement and the a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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