The Kangra Central Cooperative Bank v. Principal, Commissioner Of Incometax And Another

IN THE HIGH COURT OF HIMACHAL PRADESH,SHIMLA CWP No. 5395 of 2024 Date of decision: 17.9. 2025 The Kangra Central Cooperative Bank ...Petitioner. Versus Principal, Commissioner of IncomeTax and another …Respondents. Corum Hon’ble Mr. Justice Vivek Singh Thakur, Judge. Hon’ble Mr. Justice Sushil Kukreja, Judge. Whether approved for reporting?[1] For the Petitioner. Mr. Parveen Sharma, Advocate. For the Respondents:Mr.Neeraj Sharma and Mr.Ishan Kashyap,Advocates, for respondent. Vivek Singh Thakur, Judge (Oral) 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 thenature of Certiorari and quash the orders passed uder Section148A(d) (Annexure P-6) of the Income Tax Act, 1961 holding thesame to be illegal and against the principles of natural justice,time barred and without jurisdiction.nature of Certiorari and quash the orders passed uder Section148A(d) (Annexure P-6) of the Income Tax Act, 1961 holding thesame to be illegal and against the principles of natural justice,time barred and without jurisdiction. (b)That this Hon’ble Court may be pleased to issue writ in thenature of certiorari quashing the notice (Annexure P-7) issuedunder Section 148 of the Income Tax Act, 1961.nature of certiorari quashing the notice (Annexure P-7) issuedunder Section 148 of the Income Tax Act, 1961. 2.The subject matter of the challenge in this petition, whereby the 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 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 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 thepending application(s), if any. (Vivek Singh Thakur), Judge. 17[th] September, 2025(MS) (Sushil Kukreja), Judge.