Ravinder Sood v. the Income Tax Officer and Others
Case brief
What is this about?
CWP No.14075 of 2025, High Court of Himachal Pradesh at Shimla, decided 01.09.2025 by Vivek Singh Thakur and Sushil Kukreja, JJ. Ravinder Sood v. Income Tax Officer, Ward Palampur & Ors. Petition challenged a notice under Section 148 dated 26.03.2025 (Annexure P-2) and the sanction/approval under Section 151 of the Income Tax Act, 1961. Since the same issue was pending before the Supreme Court in SLP (C) No. 17040/2024 (Assistant Commissioner of Income Tax v. M/s Dr. Reddy Laboratories Ltd.), the Court deferred to judicial discipline, bound the petition to the forthcoming Supreme Court judgment, and stayed proceedings before the competent authority till that decision to avoid multiplicity of litigation; petition disposed of. Keywords: Section 148 notice, Section 151 sanction, judicial discipline, pendency before Supreme Court, stay of tax proceedings, multiplicity of litigation, Dr. Reddy Laboratories SLP.