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2014 (10) TMI 750 - HC - Income TaxValidity of transfer of cases from DCIT, Circle Shimla to ACIT/DCIT Central Circle-I, Chandigarh - Whether the execution/implementation of the orders would be a ground for dismissing the writ petitions at the threshold stage – Held that:-The writ petitioners have questioned the show cause notices and the orders on the ground that these are unconstitutional, illegal, bad in law and have resulted in depriving the petitioners from contesting their cases conveniently at Shimla. Whether the show cause notices and the orders impugned are bad in law, are liable to be quashed or otherwise and whether the writ petitions would lie - is to be determined after hearing the parties on merits - Following the decision in State of H.P. & ors. Vs. Prem Lal - the preliminary objection raised by the respondent fails and is rejected - the interim direction i.e. stay order granted is adversely affecting the respondent since the actions which are to be drawn in a time bound manner would become time barred or not, 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 - 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 - the writ petition is to be hear expeditiously.
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