Case brief
What is this about?
Sanjeev Kumar v. Income Tax Officer and others, CWP No. 11708 of 2024, High Court of Himachal Pradesh, Shimla, decided 16.9.2025 (DB: Vivek Singh Thakur and Sushil Kukreja, JJ.; judgment oral by Thakur J.). Challenge to impugned notice/order dated 15.03.2024 (Annexure P-2) under Section 148 founded on sanction under Section 151 of the Income Tax Act, 1961. Because the same issue is pending before the Hon'ble Supreme Court in SLP (C) No. 17040/2024 (Assistant Commissioner of Income Tax v. M/s Dr. Reddy Laboratories Ltd., with connected matters), the Court refrained from deciding, directed the petition be governed by and bound by the Supreme Court's judgment, and stayed further proceedings before the competent authority till the Supreme Court finally decides, to avoid multiplicity of litigation. Petition disposed of accordingly. Keywords: Section 148 notice; Section 151 sanction/approval; judicial discipline; stay of reassessment proceedings; Dr. Reddy Laboratories SLP; 2025:HHC:31961-DB.