Rishi Dhawan Vs the Ito and Others — Income Tax | Himachal Pradesh HC (2025)

Rishi Dhawan Vs the Ito and Others — Income Tax | Himachal Pradesh HC (2025)

What the court decided

AI extract

Outcome

Proceedings before the competent authority stayed till final decision by the Hon'ble Supreme Court; petition directed to be governed by and bound by the Hon'ble Supreme Court's judgment; petition disposed of in those terms, along with pending application(s), if any.

Issue for consideration

Whether the notice under Section 148 dated 25.3.2025 (Annexure P-2), founded on sanction/approval under Section 151 of the Income Tax Act, 1961, and the proceedings/actions consequent thereto are legal, valid and proper.

Court's answer

Since the issue involved in the petition is already pending consideration before the Hon'ble Supreme Court, the Court, keeping in view judicial discipline, refrained from giving its opinion on the impugned notice under Section 148 dated 25.3.2025 (Annexure P-2).

Ratio / Principle

The present petition shall be governed by the judgment passed by the Hon'ble Supreme Court, and the decision of the Hon'ble Supreme Court shall be binding on this case also.

Key takeaways

Continuity of proceedings before the competent authority during pendency of the matter before the Hon'ble Supreme Court would lead to multiplicity of litigation; such proceedings are accordingly stayed till the issue is finally decided by the Hon'ble Supreme Court.ratio¶19

Detailed headnote1 paragraphs

HIGH COURT OF HIMACHAL PRADESH, SHIMLA — CWP No. 14301 of 2025, Rishi Dhawan v. Income Tax Officer & Anr., decided 04.09.2025 (oral judgment by Vivek Singh Thakur, J.; Bench comprising Vivek Singh Thakur and Sushil Kukreja, JJ.). Petition sought certiorari to quash a notice under Section 148 dated 25.3.2025 (Annexure P-2), alleged to rest on an illegal sanction/approval under Section 151 of the Income Tax Act, 1961, and consequential proceedings. Finding the identical issue already pending before the Hon'ble Supreme Court in SLP (C) No. 17040/2024 (The Assistant Commissioner of Income Tax & Anr. v. M/s Dr. Reddy Laboratories Ltd.) with connected matters, the Court, in judicial discipline, refrained from expressing any opinion on the validity of the notice; directed that the petition shall be governed by the Supreme Court's judgment, which shall bind this case; and, noting that continued proceedings before the competent authority would cause multiplicity of litigation, 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:30142

IN THE HIGH COURT OF HIMACHAL PRADESH, SHIMLA

CWP No. 14301 of 2025

Date of decision: 4.9. 2025

Rishi Dhawan. Versus Income Tax Officer & Another.	...Petitioner. …Respondents.
*Coram*
*Hon’ble Mr. Justice Vivek Singh Thakur, Judge.*
*Hon’ble Mr. Justice Sushil Kukreja, Judge.*
*Whether approved for reporting?*¹

For the Petitioner. Mr.Aditya Sood, Advocate. For the Respondents : Mr.Neeraj Sharma and Mr.Ishan Kashyap, Advocates.

Vivek Singh Thakur, Judge (Oral)

Notice. Mr.Neeraj Sharma, Advocate, waives service and

accepts notice on behalf of respondents.

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 the nature of Certiorari or any other appropriate writ, order or direction, thereby quashing/setting aside the impugned notice under Section 148 dated 25.3.2025 (Annexure P-2), being illegal, without jurisdiction, against the procedure and further based on the illegal sanction/approval under

1 Whether the reporters of the local papers may be allowed to see the Judgment? Yes

2 2025:HHC:30142

CWP No. 14301 of 2025

Section 151 of the Income Tax Act, 1961 and all proceedings/actions consequent thereto.”

The subject matter of the challenge in this petition, whereby the legality, validity and propriety of impugned notice under Section 148, dated 25.3.2025 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 25.3.2025 (Annexure P-2), 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 proceedings till the time issue is finally decided by the Hon’ble Supreme Court. Ordered accordingly.

3

2025:HHC:30142

CWP No. 14301 of 2025

The petition is disposed of in above terms, so also the

pending application(s), if any.

(Vivek Singh Thakur), Judge.

(Sushil Kukreja), Judge.

4^th September, 2025

(Keshav)