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TMI Blog2018 (9) TMI 1936X X X X Extracts X X X X X X X X Extracts X X X X ..... show cause and certain documents, like the valuation report, have not been objectively considered and discussed. 2. Assessees, the petitioners herein, are individuals and derive income from salary paid by their employers, house property, capital gains and certain income from other sources. For the relevant assessment years, returns were filed by the assessees under the electronic system and the returns of the petitioners were selected for scrutiny under the CASS and while conducting scrutiny, the show cause notice was issued to the petitioners under Section 143(2) of the Act. The assessees appeared through their representatives on various dates and filed details of the bank accounts and various other documents along with a detailed show ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat when an order is passed, in a manner, as is detailed hereinabove, without considering the relevant materials produced in support of the show cause, the order passed being in violation to the principles of natural justice is unsustainable. 4. Refuting the aforesaid submissions, Smt. Archana Sinha, learned counsel for the Revenue, took us through the detailed order available from page 26 to the writ petition and tried to argue that each and every relevant consideration was made, there is no error in the order and, therefore, indulgence into the matter is not called for. 5. We have heard learned counsel for the parties at length and we find that the petitioners did submit a detailed reply to the show cause along with various documents, i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld that the order has been passed in violation of the principles of natural justice. 7. 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. This principle can be made out if we go through the judgment rendered by the Hon'ble Supreme Court way back in the year 1985 in the case of Anil Kumar v. Presiding Officer, AIR 1985 SC 1121, 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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