<h1>Former chief minister and son denied stay on ED inspection of Income Tax records in foreign asset probe</h1> The Punjab and Haryana High Court dismissed petitions by a former chief minister and his son seeking to prevent the Enforcement Directorate from inspecting Income Tax Department records and a chargesheet alleging foreign assets and a Swiss bank account. The court upheld lower courts' orders allowing ED access for its FEMA investigation, finding the I-T department has locus to permit inspection and that the DTAA's secrecy provisions do not absolutely bar disclosure in judicial proceedings. The court limited dissemination, permitting inspection for investigative purposes only and noting such access is necessary to avoid impeding criminal and tax-related proceedings.