Shree Siddi Vinayak Forging Pvt. Ltd v. Income Tax Officer And Others

IN THE HIGH COURT OF HIMACHAL PRADESH,SHIMLA CWP No. 7791 of 2024 Date of decision: 17.9. 2025 Shree Siddi Vinayak Forging Pvt. Ltd. ...Petitioner. Versus Income Tax Officer and others. …Respondents. CorumHon’ble Mr. Justice Vivek Singh Thakur, Judge. Hon’ble Mr. Justice Sushil Kukreja, Judge. Whether approved for reporting?[1] For the Petitioner. Mr. Nitin Thakur, Advocate. For the Respondents:Mr.Neeraj Sharma and Mr.Ishan Kashyap,Advocates, for respondents No.1to 4. Vivek Singh Thakur, Judge (Oral) The instant petition has been filed for grant of the following substantive relief:- (i) Issuance of a writ in the nature of Certiorari for quashing noticeunder Section 148(A(b) dated 26.3.2024 (Annexure P-3), orderunder Section 148A(d) dated 15.4.2024 (Annexure P-6) andnotice under Section 148 dated 15.4.2024 (Annexure P-7) of theAct being devoid of jurisdiction.under Section 148(A(b) dated 26.3.2024 (Annexure P-3), orderunder Section 148A(d) dated 15.4.2024 (Annexure P-6) andnotice under Section 148 dated 15.4.2024 (Annexure P-7) of theAct being devoid of jurisdiction. (ii)To stay the re-assessment proceedings for assessment year2017-18 by stayng the operation of notice under Section 1482017-18 by stayng the operation of notice under Section 148 dated 15.4.2024 (Annexure P-7) of the Act issued by respondentNo.1 during pendency of the present writ petition. 2.The subject matter of the challenge in this petition, wherebythe legality, validity and propriety of impugned notice under Section 148,dated 15.4.2024 (Annexure P-7) is already under consideration before theHon’ble Supreme 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 pending consideration 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 15.4.2024(Annexure P-7), 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. 6. The petition is disposed of in above terms, so also the pending application(s), if any. (Vivek Singh Thakur), Judge. 17[th] September, 2025(MS) (Sushil Kukreja), Judge.