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2005 DIGILAW 135 (SC)

Brij Lal v. Commissioner Of Income Tax, Jalandhar

2005-01-20

A.R.LAKSHMANAN, G.P.MATHUR, R.C.LAHOTI

body2005
ORDER : 1. The matters in which service is not complete, the counsel for the petitioner-appellant shall take steps within two weeks for completing the service, failing which the matters shall be listed before the court for passing appropriate orders. 2. Shri G.C. Sharma, learned Senior Counsel for some of the appellants submits, by reference to the order dated 14-12-2004, that in addition to the questions referred to in that order yet another question, related to those questions, which arise for consideration in these matters is: "Whether in the absence of period of limitation prescribed for making the order of settlement, the relevant date for determining the quantum of interest could be the date of the said order." 3. We allow the liberty to urge the said question at the time of hearing. 4. This is a group of matters raising common/connected questions of law for hearing. The parties are represented by a number of different counsel. 5. To expedite the hearing and decision, the following directions are made: 1. All the counsel for parties having common interest/case should hold a conference and prepare a common synopsis of submissions stating (a) brief relevant facts; (b) points arising for decision; (c) pleas sought to be urged; and (d) list of authorities relied on (in support of each of the pleas). (Reference to specific paragraphs be mentioned.) Such synopsis shall be filed within four weeks. 2. We request the learned counsel for each set of parties to decide as amongst themselves who will lead in making submissions. In the event of there being more submissions than one to be made, the same may be divided between different counsel. In any case, repetition of submissions has to be avoided. 3. At the end of hearing, the Court may permit filing of detailed note of submissions, if necessary. 6. Such of the matters as are ready for hearing shall be separated from those not ready and listed for directions after four weeks.