High Court affirms Single Judge's decision in writ petitions, dismissing appeals alleging breach of natural justice.

The High Court dismissed multiple appeals challenging the learned Single Judge's decision in various writ petitions. The appellants alleged a breach of natural justice principles due to insufficient time to produce evidence of expenditure. Despite opportunities given, the appellants failed to provide legal evidence or documentation of expenses. The court upheld the dismissal, citing the lack of proof and deeming a remand futile. Without proper evidence, the court found no grounds for interference, leading to the affirmation of the Single Judge's decision and the dismissal of all appeals.

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Issues Involved:
Appeal against order of learned Single Judge in multiple writ petitions; Allegation of breach of principles of natural justice due to inadequate time for producing evidence; Failure to produce legal evidence of expenditure claimed; Request for remand based on non-observance of natural justice principles; Assessment order and revisional authority's decision challenged; Opportunity given by Assessing Officer questioned; Lack of proof of payment for expenses incurred; Failure to produce vouchers or documents before revisional authority; Dismissal of petitions by learned Single Judge upheld; Lack of legal evidence leading to dismissal of appeals.

Detailed Analysis:

1. The judgment involves multiple appeals challenging the order of the learned Single Judge in various writ petitions. The common issue in all appeals is the alleged breach of principles of natural justice due to the Assessing Officer not granting sufficient time to produce documentary evidence of expenditure incurred by the appellants.

2. The appellants contended that the orders of assessment were in violation of natural justice principles as they were not given adequate time to provide proof of payment for expenses. They argued that the revisional authority failed to consider the non-observance of natural justice and dismissed the revision without remanding the matter.

3. The appellants claimed that with additional time, they could produce confirmation letters of payment recipients but lacked vouchers or addresses of the recipients. They sought the setting aside of assessment and revisional orders for re-examination by the Assessing Officer.

4. The revisional authority provided multiple opportunities for the appellants to submit documents, but they failed to do so. The appellants did not produce vouchers or proof of payment before the revisional authority, even though they acknowledged the lack of documentation in their submissions.

5. The learned Single Judge upheld the dismissal of the petitions, noting the absence of legal evidence for the claimed expenditure. The court found no prejudice caused by the alleged breach of natural justice and deemed remanding the matter futile due to the appellants' failure to produce necessary vouchers or documents.

6. Ultimately, the High Court dismissed all appeals, affirming the learned Single Judge's decision. The court concluded that without legal evidence of expenditure, there was no basis for interference in the appeals. The office objections raised in one of the appeals were also deemed unnecessary following the dismissal of all appeals.

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