Shivali Thakur v. Income Tax Officer & Others

IN THE HIGH COURT OF HIMACHAL PRADESH,SHIMLA CWP No. 13214 of 2024 Date of decision: 17.9. 2025 Shivali Thakur. ...Petitioner. Versus Income Tax Officer & Others. …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.Sahil Thakur, Advocate. For the Respondents:Mr.Neeraj Sharma and Mr.Ishan Kashyap,Advocates. Vivek Singh Thakur, Judge (Oral) The instant petition has been filed for grant of the following substantive relief:- (a) Issuance of a writ in the nature of Certiorari for quashing thenotices issued under Section 148 and all the consequentialproceedings dated 20.03.2024 (Annexure P-2 issued by RespondentNo. 1 for the subject year being devoid of jurisdiction. 1Whether the reporters of the local papers may be allowed to see the Judgment? Yes 2 2.The subject matter of the challenge in this petition, wherebythe legality, validity and propriety of impugned notice under Section 148,dated 20.3.2024 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. 3. 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 20.3.2024(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. 4. 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 CWP No. 13214 of 2024 5. The petition is disposed of in above terms, so also the pending application(s), if any. (Vivek Singh Thakur), Judge. 17[th] September, 2025(Keshav) (Sushil Kukreja), Judge.