Ovation Remedies v. Income Tax Officer & Others

1 Neutral Citation No. ( 2025:HHC:21734 ) IN THE HIGH COURT OF HIMACHAL PRADESH, SHIMLA CWP No.10903 of 2025 Date of Decision: 08.07.2025 _____________________________________________________ Ovation Remedies ....Petitioner Versus Income Tax Officer & others …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. Vishal Mohan, Senior Advocate with Mr. Praveen Sharma and Mr. Rohit Kaura, Advocates. For the respondents :Mr. Neeraj Sharma and Mr. IshanKashyap, Advocates. ________________________________________________ Tarlok Singh Chauhan, Judge(Oral) Issue notice. Mr. Neeraj Sharma, learned counsel appears and waives service of notice on behalf of therespondents. 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 inthe nature of certiorari or any other appropriate writ, orderor direction, thereby quashing/setting aside the impugnednotice under Section 148 dated 10.04.2024 (Annexure P- 1Whether reporters of Local Papers may be allowed to see the judgment? 2 Neutral Citation No. ( 2025:HHC:21734 ) 4) being illegal, without jurisdiction, against the procedureand further based on the illegal sanction/approval underSection 151 of the Income Tax Act, 1961 and allproceedings/actions consequent thereto.” 3. The subject matter of the challenge in this petition, whereby the legality, validity and propriety of impugned noticeunder Section 148, dated 10.04.2024 (Annexure P-4) is alreadyunder consideration before the Hon’ble Supreme Court of India inSLP (c) Diary No. 17041/2024, case titled Union of India & Ors.Vs. Association of Technical Textiles Manufacturers andProcessors & Anr. 4. 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 refrainourselves from giving our opinion with respect to impugned noticeunder Section 148, dated 10.04.2024 (Annexure P-4), asassailed in this petition. We direct that the present petition shallbe governed by the judgment passed by the Hon’ble SupremeCourt and the decision thereto, shall be binding on this case also. 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 deem it appropriate to stay such proceedings till 3 Neutral Citation No. ( 2025:HHC:21734 ) the time issue is finally decided by the Hon’ble Supreme Court.Ordered accordingly. 6. The petition is disposed of in above terms, so also the pending application(s), if any (Tarlok Singh Chauhan) Judge July 08, 2025 (VH) (Sushil Kukreja) Judge