ITR No. 175 of 1995 1 In the High Court of Punjab and Haryana, Chandigarh. ITR No. 175 of 1995 Date of Decision: 17.02.2009 The C.I.T., Jalandhar. ....Reference Petitioner. Versus M/s. Hare Ram Soap and Chemical Industries. ....Respondent. Coram:- Hon'ble Mr.Justice J.S. Khehar Hon'ble Mr. Justice Nawab Singh Present: Mr. Vivek Sethi, Advocate for the Reference Petitioner. ... J.S. Khehar, J. (Oral). Learned counsel for the reference petitioner states, that the substantial question of law raised in the instant reference petition stands decided in the Commissioner of Income Tax Vs. Beat All Sports (ITR No.309 of 1995, decided on 29.9.1997). In view of the statement made by the learned counsel for the reference petitioner, it is apparent that the instant reference petition has been pending unnecessarily before this Court for more than eleven years, despite the fact, that the substantial question of law posed therein was settled as far back as in September, 1997. In order to weed out cases, where the questions of law raised have already been adjudicated upon, we consider just and appropriate to ITR No. 175 of 1995 2 direct the Registry of this Court to list on the Regular Board, all income tax references up to the year 1998. Learned counsel in the present reference petition, as also, other learned counsel who are engaged by the Revenue, state that the matter of weeding out cases, which have become infructuous like the present reference petition, can be expedited if the Registry of this Court is directed to allow counsel representing the Revenue, to inspect the reference petitions up to the year 1998. So as to carry out the weeding out process, we are of the view that liberty sought by the learned counsel representing the Revenue should be granted to them. Accordingly, the Registry is directed to permit the learned counsel representing the Revenue, to inspect the files of cases listed in furtherance of the present order during working hours. In view of the statement made by the learned counsel for the reference petitioner, the instant reference petition is disposed of in terms of the order passed by this Court in Beat All Sports’ case (supra). ( J.S. Khehar ) Judge ( Nawab Singh ) Judge. 17.02.2009 sk.