ANAND CHAUHAN Vs. THE COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) IN all these writ petitions, the petitioners have questioned the show cause notice, dated 25th June, 2014 and the order, dated 14th July, 2014, passed by the Commissioner of Income Tax, Shimla, H.P., whereby the cases of the petitioners have been ordered to be transferred from DCIT, Circle Shimla to ACIT/DCIT Central Circle -I, Chandigarh, on the grounds taken in the memo of Writ Petitions.

(2.) PRECISELY , the case of the petitioners is that the respondent i.e. the Commissioner of Income Tax, Shimla has, without any rhyme or reason, transferred their cases from Shimla Circle to Central Circle -I, Chandigarh, which is illegal and has affected and deprived the petitioners from effective hearing. Further, it is pleaded that they would not be in a position to contest/defend their cases.

(3.) MR . Vinay Kuthiala, learned Senior Advocate appearing for the respondent, raised a preliminary objection vis. a vis. maintainability of the writ petitions on the ground that the orders, impugned in the writ petitions, already stand implemented and therefore, he submitted that the writ petitions have become infructuous. The learned Senior Counsel further submitted that the interim direction i.e. stay order granted is adversely affecting the respondent because the respondent is not in a position to draw proceedings as per the mandate of law and by efflux of time, the said proceedings would become time barred.