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2020 (8) TMI 956 - HC - Income TaxViolation of principles of natural justice - Non providing all non-relied upon documents in relation to Show Cause Notice - HELD THAT - The petitioner by its reply dated 21.11.2019 requested the respondent no.1 for supplying the un-relied documents as also other documents so as to frame a proper reply to the Show Cause Notice. The same were however not supplied and the Impugned Order in fact makes reference to and relies upon the documents which were never supplied to the petitioner. In view of the submissions made there shall be a stay on the operation of the Impugned Order till the next date of hearing. List on 5th November 2020.
**Summary of the Judgment:**In the matter before the Delhi High Court, presided over by HON'BLE MR. JUSTICE NAVIN CHAWLA, the petitioners, represented by Mr. Prem Ranjan Kumar, sought exemption from filing notarized affidavits and affixing court fees due to the constraints of video conferencing. The court granted this exemption, binding the deponent to the affidavit's contents, with the condition that the court fee be deposited online within one week and physical stamps filed within 72 hours after the resumption of normal court operations, as per the Office Order dated April 04, 2020.In the main writ petition (W.P.(C) 4895/2020), the court issued a notice, which was accepted by Mr. Harpreet Singh for the respondents. The respondents were granted four weeks to file a counter affidavit, with the petitioner allowed three weeks thereafter to file a rejoinder.The petitioner's grievance involved the confiscation of various documents by the respondent on 08.03.2011 for investigation purposes, followed by a Show Cause Notice on 20.08.2013. The petitioner claimed that the documents referenced in the Impugned Order were never supplied to them, despite requests for the un-relied documents needed to respond adequately to the Show Cause Notice. Consequently, the court ordered a stay on the operation of the Impugned Order until the next hearing, scheduled for 5th November 2020.
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