Munish Kumar Vs Assistant Commissioner of Income Tax — Income Tax | Himachal Pradesh HC (2025)

Munish Kumar Vs Assistant Commissioner of Income Tax — Income Tax | Himachal Pradesh HC (2025)

What the court decided

AI extract

Outcome

Petition disposed of with directions that it shall be governed by, and bound by, the judgment of the Hon'ble Supreme Court in SLP (C) No. 17040/2024 (The Assistant Commissioner of Income Tax & Another v. M/s Dr. Reddy Laboratories Ltd.); proceedings before the competent authority stayed till the issue is finally decided by the Hon'ble Supreme Court; pending application(s), if any, also disposed of.

Issue for consideration

Whether the notice dated 22.08.2024 under Section 148A(b), the order dated 31.08.2024 under Section 148A(d) and the notice dated 31.08.2024 under Section 148 for A.Y. 2018-19 are without jurisdiction having regard to Section 151-A (introduced w.e.f. 01.11.2020) and CBDT Notification No. 18/2022 dated 29.03.2022, and are arbitrary.

Court's answer

Since the issue involved in the petition is already pending before the Hon'ble Supreme Court, the Court, keeping in view judicial discipline, refrains from giving its opinion on the impugned notice under Section 148 dated 31.08.2024 and directs that the present petition shall be governed by the judgment of the Hon'ble Supreme Court, whose decision shall be binding on this case.

Ratio / Principle

Continuity of proceedings before the competent authority while the matter is pending before the Hon'ble Supreme Court is bound to lead to multiplicity of litigation; therefore such proceedings are stayed till the time the issue is finally decided by the Hon'ble Supreme Court.

Key takeaways

The petition is disposed of in the above terms, so also the pending application(s), if any.ratio¶6

Detailed headnote1 paragraphs

High Court of Himachal Pradesh, Shimla (Vivek Singh Thakur and Sushil Kukreja, JJ.; oral judgment by Vivek Singh Thakur, J.) disposed of CWP No. 10504 of 2024 filed by Munish Kumar against the Assistant Commissioner of Income Tax, challenging the notice dated 22.08.2024 under Section 148A(b) of the Income Tax Act 1961 (Annexure P-1), the order dated 31.08.2024 under Section 148A(d) (Annexure P-3) and the notice dated 31.08.2024 under Section 148 for A.Y. 2018-19 (Annexure P-4) as without jurisdiction in view of Section 151-A (introduced w.e.f. 01.11.2020) and CBDT Notification No. 18/2022 dated 29.03.2022, and as arbitrary. Observing that the legality, validity and propriety of the impugned Section 148 notice was already under consideration before the Hon'ble Supreme Court in SLP (C) No. 17040/2024, The Assistant Commissioner of Income Tax & Another v. M/s Dr. Reddy Laboratories Ltd., with connected matters, the Court, in judicial discipline, refrained from expressing any opinion on the impugned notice and directed that the petition shall be governed by the Supreme Court's judgment, which shall be binding on this case. Holding that continuance of proceedings before the competent authority during the pendency would lead to multiplicity of litigation, the Court stayed such proceedings till the issue is finally decided by the Hon'ble Supreme Court. Petition and pending application(s), if any, disposed of accordingly.

2025:HHC:30406

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 Co ram

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.

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- 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

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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.”

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.

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.

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

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proceedings till the time issue is finally decided by the Hon’ble Supreme Court. Ordered accordingly.

The petition is disposed of in above terms, so also the pending application(s), if any.

(Vivek Singh Thakur) Judge

(Sushil Kukreja) 5^th September 2025 Judge (sanjeev)