Himachal Filling Station v. Income Tax Officer, Ward Shimla And Others

IN THE HIGH COURT OF HIMACHAL PRADESH,SHIMLA CWP No. 11733 of 2025 Date of decision: 23.7. 2025 Himachal Filling Station. ...Petitioner. Versus Income Tax Officer, Ward Shimla and others. …Respondents. Corum Hon’ble Mr. Justice Vivek Singh Thakur, Judge. Hon’ble Mr. Justice Sushil Kukreja), Judge. Whether approved for reporting?[1] For the Petitioner. Mr.Vishal Mohan, Senior Advocate,alongwithMr.ParveenSharma,Mr.Abhinav Bazwaria and Mr.Varun Gupta,Advocates. For the Respondents: Mr.Neeraj Sharma and Mr.Ishan Kashyap,Advocates. Vivek Singh Thakur, Judge (Oral) Issue notice. Mr.Neeraj Sharma, Advocate waives serviceand accepts notice on behalf of respondents. 2.The instant petition has been filed for grant of the following substantive relief:- “(a) That this Hon’ble Court may be pleased to issue writ in thenature of Certiorari or any other appropriate writ, order ornature of Certiorari or any other appropriate writ, order or 1Whether the reporters of the local papers may be allowed to see the Judgment?Yes Yes direction, thereby quashing/setting aside the impugned orderdated 19.06.2025 (Annexure P-3) and impugned notice underSection 148 dated 19.06.2025 (Annexure P-4) being illegal,without jurisdiction, against the procedure and further based onthe illegal sanction/approval under Section 151 of the IncomeTax Act, 1961 and all proceedings/actions consequent thereto.” 3.The subject matter of the challenge in this petition, whereby the legality, validity and propriety of impugned notice under Section 148,dated 19.06.2025 (Annexure P-4) is already under consideration beforethe Hon’ble Supreme Court of India in SLP (c) No. 17040/2024, titled asThe Assistant Commissioner of Income Tax & Another Vs. M/s Dr.Reddy Laboratories Ltd. with connected matters. 4. Since the issue involved in this petition is already pending consideration 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 19.06.2025(Annexure P-4), as assailed in this petition. We direct that the presentpetition shall be governed by the judgment passed by the Hon’bleSupreme Court and the decision thereto, shall be binding on this casealso. 5. The continuity of proceedings before the competentauthority, in view of the pendency of the matter before the Hon’bleSupreme Court is bound to lead to multiplicity of litigation. Therefore, we 2025:HHC:23987 CWP No. 11733 of 2025 deem it appropriate to stay such proceedings till the time issue is finallydecided by the Hon’ble Supreme Court. Ordered accordingly. 6. The petition is disposed of in above terms, so also thepending application(s), if any. (Vivek Singh Thakur), Judge. 23[rd] July, 2025(Keshav) (Sushil Kukreja), Judge.