Monu Sharma v. Acit (Central) Shimla & Anr

IN THE HIGH COURT OF HIMACHAL PRADESH, SHIMLA CWP No. 10546 of 2024 Date of Decision: 25.6.2025 Monu Sharma Versus ACIT (Central) Shimla & anr. ...Petitioner ...Respondents Coram Hon’ble Mr Justice Tarlok Singh Chauhan, Judge.Hon’ble Mr Justice Sushil Kukreja, Judge. Whether approved for reporting?[1] No For the petitioner : Mr. Ashwani Kaundal, Advocate. For the Respondents : Mr. Neeraj Sharma and Mr. Ishaan Kashyap, Advocates. Tarlok Singh Chauhan, Judge (Oral) The instant petition has been filed for grant of the following substantive relief:- “i) Issuance of writ in the nature of certiorari for quashing the order dated 31.8.2024 (Annexure P-) issued under Section 148A(d) of the Income Tax Act, 1961 along with Notice under Section 148 dated 31.8.2024 for A.Y 2018-19 (Annexure P-) as the same has been issued in violation to the CBDT Notification No.18 of 2022 dated 29.3.2022 (Annexure P-5) whereby the assessment, reassessment or re-computation u/s 147 of the Act shall be through automated allocation in accordance with risk management strategy formulated by the board as referred in Section 148 for issuance of notice, in a faceless manner to the extent provided u/s 144B with reference to making an assessment/ reassessment of total income or loss of the petitioner and in the present case the impugned order and notice have been issued by the jurisdictional assessing officer (JAO) instead of being issued in a faceless manner. Also, the order u/s 148A(d) along with the Notice u/s 148 have been issued in violation to the limitation enumerated in the amended section 149 as per the Finance Act 2024 as the same are beyond limitation of 5 years and 3 months from the end of the relevant assessment year i.e. AY 2018-19 as the notice u/s 148 as per the amended section 149 could only be issued by 30.6.2024 and in the present case the same is issued on 3.9.2024 as in terms of the judgment of Hon’ble Delhi High Court in the case of Sumanjeet Aggarwal, the issuance of notice u/s 148 will only be valid by way of a real time alert sent to the assessee and in the present case the real time alert was received by the petitioner on 3.9.2024 thus, making the notice u/s 148 time barred and hence, without jurisdiction and therefore, liable to be set aside.” 2. The subject matter of the challenge in this petition, whereby the legality, validity and propriety of impugned notice under Section 148, dated 31.08.2024 (Annexure P-4) 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 31.08.2024 (Annexure P-4), 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