Saurabh Kapoor v. Assistant Commissioner of Income Tax Central Circle Shimla and Ors.
Case brief
What is this about?
Section 148 notice; reassessment proceedings; AY 2022-23; certiorari; want of jurisdiction; Annexure P-2; pendency before Hon'ble Supreme Court; SLP (C) No. 17040/2024; Assistant Commissioner of Income Tax v. M/s Dr. Reddy Laboratories Ltd.; judicial discipline; deference to superior court; binding effect of Supreme Court judgment; interim stay of assessment proceedings; multiplicity of litigation; disposed of; CWP No. 14458 of 2025; High Court of Himachal Pradesh.
What did the court decide?
Petition disposed of with directions that it be governed by the Hon'ble Supreme Court's decision in SLP (C) No. 17040/2024 (binding on this case), and that proceedings before the competent authority remain stayed till final decision by the Supreme Court; pending application(s), if any, likewise disposed of. ¶para 6