Rishi Dhawan v. Income Tax Officer & Another

IN THE HIGH COURT OF HIMACHAL PRADESH,SHIMLA CWP No. 14301 of 2025 Date of decision: 4.9. 2025 Rishi Dhawan. ...Petitioner. Versus Income Tax Officer & Another. …Respondents. Coram Hon’ble Mr. Justice Vivek Singh Thakur, Judge.Hon’ble Mr. Justice Sushil Kukreja, Judge. Whether approved for reporting?[1] For the Petitioner. Mr.Aditya Sood, Advocate. For the Respondents:Mr.Neeraj Sharma and Mr.Ishan Kashyap,Advocates. Vivek Singh Thakur, Judge (Oral) Notice. Mr.Neeraj Sharma, Advocate, waives service and 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 the natureof Certiorari or any other appropriate writ, order or direction, therebyquashing/setting aside the impugned notice under Section 148 dated25.3.2025 (Annexure P-2), being illegal, without jurisdiction, against theprocedure and further based on the illegal sanction/approval under 2 2025:HHC:30142 Section 151 of the Income Tax Act, 1961 and all proceedings/actionsconsequent thereto.” 3. The subject matter of the challenge in this petition, whereby the legality, validity and propriety of impugned notice under Section 148,dated 25.3.2025 is already under consideration before the Hon’bleSupreme Court of India in SLP (c) No. 17040/2024, titled as TheAssistant Commissioner of Income Tax & Another Vs. M/s Dr. ReddyLaboratories Ltd. with connected matters. 4. 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 25.3.2025(Annexure P-2), 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, wedeem it appropriate to stay such proceedings till the time issue is finallydecided by the Hon’ble Supreme Court. Ordered accordingly. 3 2025:HHC:30142 CWP No. 14301 of 2025 6. The petition is disposed of in above terms, so also the pending application(s), if any. (Vivek Singh Thakur), Judge. 4[th] September, 2025(Keshav) (Sushil Kukreja), Judge.