Shimla: Himachal Pradesh Chief Minister Virbhadra Singh, his wife Pratibha Singh, daughter Aparajita Singh and son Vikramaditya Singh and others yesterday got a major relief from the High Court, which accepted their plea against transfer of income tax returns cases to Chandigarh circle.
Quashing the impugned orders, a division bench of High Court comprising Chief Justice Mansoor Ahmad Mir and Justice Tarlok Singh Chauhan said that the impugned order passed by the respondent (IT Department) though is not sustainable, however, it will be open for the respondent to commence the proceedings afresh which needless to say shall be strictly in accordance with the law.
In the event of fresh show-cause notices being issued, it shall be open to the petitioners to raise all questions of fact and law including those raised before this Court.
“The impugned order of July 14 is quashed and set aside and the petitions are disposed, leaving the parties to bear their own costs and pending applications if any, also stands disposed of,” the bench said.
The petitioners had contended that before their cases could have been ordered to be transferred, they were entitled to fair and proper hearing and principles of natural justice were required to be complied with and the adjudicating authority was under an obligation to furnish the relevant material, which formed the basis of issuance of show-cause notices.
This material, according to them was never disclosed either in the show-cause notices or at the time of hearing and the same was disclosed only in the impugned order. Had the same been disclosed, the petitioners could have offered an appropriate explanation and its non-disclosure has caused serious prejudice to them.
The respondents maintained that writ petitions are not maintainable since no legal right of the petitioners has been infringed and the respondents have acted only in exercise of their statutory duties in order to protect the interest of the department and for carrying out proper investigation of the case as well as assessment and collection of taxes.
