any default on their part in depositing the balance sale consideration within the time stipulated. 12. The communication dated 24.12.2019, by which the appellant-Bank took a decision to cancel the auction sale and to return the amount deposited by the respondents, is completely silent as regards the default, if any, committed by the respondents in depositing the balance auction amount as 8per the mandate of Rule 9(4) of the Rules. The said plea was taken by the appellant-Bank for the first time through the counter affidavit filed in the writ petition. It is well recognized that the validity of an order can only be adjudged on the basis of the reasoning contained in the order and the said reasoning cannot be supplemented in any manner much less by means of a counter affidavit or a supplementary affidavit when the parties have entered into a litigation. In Mohinder Singh Gill & Anr. v. Chief Election Commissioner and Ors.4 it has been clearly laid down that the parties are not permitted