Date Of Decision: 19.05.2025 v. Hon’ble Mr. Justice Tarlok Singh Chauhan, Judge.hon’ble Mr. Justice Sushil Kukreja, Judge

( 2025:HHC:14734 ) IN THE HIGH COURT OF HIMACHAL PRADESH AT SHIMLA Sanjay Kumar Patial Income Tax Officer & others CWP No. 7573 of 2025 Date of decision: 19.05.2025 ….Petitioner Versus ….Respondents Coram: Hon’ble Mr. Justice Tarlok Singh Chauhan, Judge.Hon’ble Mr. Justice Sushil Kukreja, Judge. Whether approved for reporting ?[1] For the Petitioner:Mr. Vishal Mohan, Senior Advocate with Mr.Praveen Sharma and Mr. Varun Gupta,Advocates. For the Respondents:Mr. Neeraj Sharma and Mr. Ishan Kashyap,Advocates, for the respondents. Tarlok Singh Chauhan, Judge (Oral) The instant petition has been filed for grant of the following substantive relief:- “(i) That this Hon’ble Court may be pleased to issue writ in thenature of certiorari or any other appropriate writ, order or direction,thereby quashing/setting aside the impugned notice under Section148, dated 20.03.2024 (Annexure P-2) and impugned order dated29.03.2025 (Annexure P-5) being illegal, without jurisdiction,against the procedure and further based on the illegalsanction/approval under Section 151 of the Income Tax Act, 1961and all proceedings/actions consequent thereto.” 2. The subject matter of the challenge in this petition, whereby the legality, validity and propriety of impugned notice under Section 148,dated 20.03.2024 (Annexure P-2) and impugned order dated 29.03.2025 2 ( 2025:HHC:14734 ) (Annexure P-5)is already under consideration before the Hon’bleSupreme Court of India in SLP (c) Diary No. 17041/2024., case titledUnion of India & Ors. Vs. Association of Technical TextilesManufacturers and Processors & Anr. 3.Since the issue involved in this petition is already pendingconsideration before the Hon’ble Supreme Court, therefore, keeping inview the judicial discipline, we refrain ourselves from giving our opinionwith respect to impugned notice under Section 148, dated 20.03.2024(Annexure P-2) and impugned order dated 29.03.2025 (Annexure P-5), asassailed in this petition. We direct that the present petition shall begoverned by the judgment passed by the Hon’ble Supreme Court and thedecision thereto, shall be binding on this case also. 4. As the matter is pending before the Hon’ble Supreme Court, the interim order passed in this case, would continue to operate andwould be governed by the final adjudication of the Hon’ble Supreme Courton the issue in the aforesaid Special Leave Petition. The petition is disposed of in above terms, so also the pending application(s), if any. ( Tarlok Singh Chauhan ) Judge ( Sushil Kukreja ) Judge Judge