Vineet Sharma v. Assistant Commissioner of Income Tax Central Circle Shimla and Ors.
Case brief
What is this about?
Vineet Sharma v. Assistant Commissioner of Income Tax Central Circle, Shimla & Ors.; CWP No. 14455 of 2025; High Court of Himachal Pradesh, Shimla; decided 08.09.2025 by Vivek Singh Thakur, J. (author) and Sushil Kukreja, J.; notice under Section 148 of the Act dated 29.03.2025 for AY 2022-23; reassessment proceedings; issue pending before Supreme Court in SLP (C) No. 17040/2024 (ACIT v. M/s Dr. Reddy Laboratories Ltd.) with connected matters; judicial discipline; petition governed by Supreme Court judgment; stay of proceedings till Supreme Court decision; multiplicity of litigation; petition disposed of.
What did the court decide?
Reassessment proceedings pursuant to the notice under Section 148 dated 29.03.2025 stayed till final decision by the Hon'ble Supreme Court; petition to be governed by and bound by the Supreme Court's judgment; petition and pending application(s), if any, disposed of in these terms.