Suresh Kumar Malpani v. Income Tax Officer & Ors

IN THE HIGH COURT OF HIMACHAL PRADESH, SHIMLA CWP No. 7789 of 2024 Date of Decision: 25.6.2025 Suresh Kumar Malpani Versus Income Tax Officer & ors. ...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. Nitin Thakur, Advocate. For the Respondents : Mr. Neeraj Sharma and Mr. Ishaan Kashyap, Advocates, for respondents No.1 to 3. Mr. Virbahadur Verma, CGSC, for respondent No.4-UOI. Tarlok Singh Chauhan, 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 the notice dated 20.3.2024 (Annexure P-2) issued under Section 148 of the Income Tax Act for AY 2020-21 by Respondent No.1 notice dated 29.6.2024 (Annexure P-6) and notice dated 8.7.2024 (Annexure P-8) issued by Respondent No.3 being devoid of jurisdiction. (ii) Issuance of a writ declaring deeming fiction of information in possession conferred on the Assessing Officer in Explanation 2 (iv) to Section 148 of the Income Tax Act, 1961 (43 of 1961) by the Finance Act, 2022 is ultra vires the Constitution of India; (iii) Issuance of a writ declaring deeming finction of information in possession conferred on the Assessing Officer in Clause (c) of Proviso to Section 148A of the Income Tax Act, 1961 (43 of 1961) by the Finance Act, 2022 is ultra vires the Constitution of India.” 2. The subject matter of the challenge in this petition, whereby the legality, validity and propriety of impugned notice under Section 148, dated 20.03.2024 (Annexure P-2) 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 20.03.2024 (Annexure P-2), 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