A Division Bench comprising Chief Justice Mansoor Ahmad Mir and Justice Tarlok Singh Chauhan passed the order on a writ petition of Singh, his wife Pratibha Singh, son Vikramaditya Singh, daughter Aparajita Kumari, one Anand Chauhan (caretaker of Singh's orchards).
Chunni Lal Chauhan (proprietor of M/s Universal Apples) who had challenged the orders of the Income Tax Commissioner to transfer their cases to Chandigarh on the ground of conducting coordinated and joint investigation in all the cases.
During previous hearing, the High Court had dismissed the preliminary objections of the Income Tax department against the petitions of Singh and his family members.
The Court has now posted the matter for November 24.
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The Division bench had during the last hearing on October 15, observed that counsel for the parties have only addressed arguments on preliminary issue, without entering into the merits of the cases while the petitioners have questioned the show cause notice of June 25 and July 14 passed by the Commissioner of Income Tax, Shimla regarding shifting of Income-Tax cases to Chandigarh.
Referring to the point raised by the respondent that the interim stay order granted on the plea of petitioners was adversely affecting them since the actions which are to be drawn in a time bound manner would become time barred, the Bench said,"We may observe that since the parties have not argued the cases on merits, it is not fair to return findings whether the stay is to be vacated or to be made absolute".
However, it is made clear that in case any action becomes time barred in the interregnum, the period from the date of passing of the stay order shall be excluded, while computing the time limit.