Himachal Pradesh High Court
CWP/10504/2024 of MUNISH KUMAR Vs ASSISTANT COMMISSIONER OF INCOME TAX on 21 September 2026
HIGH COURT OF HIMACHAL PRADESH, SHIMLA. CWP No. 10504 of 2024 Date of decision: 05.09.2025 Munish Kumar …Petitioner Versus Assistant Commissioner of Income Tax …Respondent Coram The Hon’ble Mr. Justice Vivek Singh Thakur, Judge. The Hon’ble Mr. Justice Sushil Kukreja,
IN THE HIGH COURT OF HIMACHAL PRADESH, SHIMLA.
CWP No. 10504 of 2024
Date of decision: 05.09.2025
Munish Kumar
…Petitioner
Versus
Assistant Commissioner of Income Tax
…Respondent
Coram
The Hon’ble Mr. Justice Vivek Singh Thakur, Judge.
The Hon’ble Mr. Justice Sushil Kukreja, Judge.
Whether approved for reporting?
For the petitioner:
Mr. Manik Sethi, Advocate.
For the Respondent:
Mr. Neeraj Sharma and Mr. Ishaan
Kashyap, Advocates.
Vivek Singh Thakur, Judge (Oral)
Notice. Mr. Neeraj Sharma and Mr. Ishaan Kashyap, Advocates, appear, waive and accept service of notice on behalf of the respondent.
2.
The instant petition has been filed for grant of the following substantive relief:- “(i) Issuance of a writ in the nature of certiorari or any other appropriate writ, order or direction for quashing notice dated 22.08.2024 issued by the respondent under Section 148A(b) of the Income Tax Act 1961 (Annexure P-
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1) along with the order dated 31.08.2024 issued by the respondent under Section 148A(d) of the Income Tax Act 1961 (Annexure P-3) and also, the notice dated 31.08.2024 issued respondent under Section 148 of the Act for A.Y. 2018-19 (Annexure P-4), being without jurisdiction having regard to Section 151-A, introduced in the Income Tax Act, 1961 w.e.f. 01.11.2020 and also the CBDT notification No. 18/2022 dated 29.03.2022 (Annexure P-5) and also arbitrary for the reasons mentioned in the grounds of the petition.”
3. The subject matter of the challenge in this petition, whereby the legality, validity and propriety of impugned notice under Section 148, dated 31.08.2024 (Annexure P-4) is already under consideration before the Hon’ble Supreme Court of India in SLP (C) No. 17040/2024, titled as The Assistant Commissioner of Income Tax & Another Vs. M/s Dr. Reddy Laboratories Ltd. with connected matters.
4. 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 31.08.2024 (Annexure P-4), 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.
5. 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 to 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.
6. The petition is disposed of in above terms, so also the pending application(s), if any.
(Vivek Singh Thakur)
Judge (Sushil Kukreja) 5th September 2025
Judge (sanjeev)