Kishori Lal v. Income Tax Officer & Ors

IN THE HIGH COURT OF HIMACHAL PRADESH, SHIMLA CWP No. 11360 of 2024 Date of Decision: 25.6.2025 Kishori Lal ...Petitioner Versus Income Tax Officer & ors. ...Respondents Coram Hon’ble Mr Justice Tarlok Singh Chauhan, Judge. Mr. Virbahadur Verma, CGSC, for respondent No.4-UOI. Tarlok Singh Chauhan, Judge (Oral) 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 the nature of certiorari or any other appropriate writ, order or direction, thereby quashing/setting aside the impugned notice issued under Section 148 of the Income Tax Act, 1948 dated 27.03.2024 (Annexure P-1) being illegal, without jurisdiction, against the procedure and further based on the illegal sanction/approval under Section 151 of the Income Tax Act, 1961 and 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 27.03.2024 (Annexure P-1) is already under consideration before the Hon’ble Supreme Court of India in SLP (c) Diary No. 17041/2024., case titled Union of India & Ors. Vs.Association of Technical Textiles Manufacturers and Processors & Anr. 3. Since the issue involved in this petition is already pending consideration before the Hon’ble Supreme Court, therefore, keeping in view the judicial discipline, we refrain ourselves from giving our opinion with respect to impugned notice under Section 148, dated 27.03.2024 (Annexure P-1), as assailed in this petition. We direct that the present petition shall be governed by the judgment passed by the Hon’ble Supreme Court and the decision thereto, shall be binding on this case also. 4. The continuity of proceedings before the competent authority, in view of the pendency of the matter before the Hon’ble Supreme Court is bound to lead multiplicity of litigation. Therefore, we deem it appropriate to stay such proceedings till the time issue is finally decided by the Hon’ble Supreme Court. Ordered accordingly. 5. The petition is disposed of in above terms, so also the pending application(s), if any. (Tarlok Singh Chauhan) Judge 25[th] June, 2025 (mamta) (Sushil Kukreja) Judge