2018 (3) TMI 1209

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....HE CHIEF JUSTICE) In all these writ petitions, as challenge made is to an order of assessment passed by the Assessing Officer under Section143(3) of the Income Tax Act, 1961, for various periods, all the petitions are being dealt with and disposed of by this common order as the short question which was canvassed before us was to the effect that in passing the impugned order, the show cause filed by the petitioners, the submission made in the show cause and certain documents, like the valuation report, have not been objectively considered and discussed. 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 re....

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....the learned Senior Counsel appearing for the petitioners Shri Lalit Kishore assisted by Sri Ajay Kumar Rastogi, learned Counsel, seeks indulgence into the matters and brings to the notice of the Court various judgments, including a recent judgment of this Court delivered on 15.01.2018 in Civil Writ Jurisdiction Case No.3576 of 2017 and Civil Writ Jurisdiction Case No.3661 of 2017 (Alstom Bharat Forge Power Pvt. Ltd. Versus The State of Bihar & Ors.) to say that 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. Refuting the aforesaid submissions, Smt. A....

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....iled by them. That being so, in our considered view, it is an order based on the ipse dixit of the Assessing Officer without adverting to consider the relevant materials produced before him and if that is the factual position as it emerges on going through the detailed order, we have no hesitation in holding that it is an order without taking note of the relevant materials and the objections raised by the petitioners and this itself is sufficient to hold that the order has been passed in violation of the principles of natural justice. 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....