Vijay Inder Karan v. the Income Tax Officer and Others
Case brief
What is this about?
Himachal Pradesh High Court, Shimla; CWP No.19613 of 2025, decided 11.12.2025; Bench: Vivek Singh Thakur, J. (oral) and Romesh Verma, J.; Petitioner Vijay Inder Karan v. Income Tax Officer & Ors.; challenge to notice under Section 148 dated 19.03.2024 and order under Section 147 dated 24.03.2025 with Section 151 sanction under Income Tax Act, 1961; identical issue pending in Supreme Court SLP (C) No.17040/2024, The Assistant Commissioner of Income Tax v. M/s Dr. Reddy Laboratories Ltd.; High Court declines to decide, binds petition to Supreme Court outcome, stays further proceedings to avoid multiplicity of litigation; petition disposed.
What did the court decide?
Writ petition disposed of without adjudicating the merits; the petition is to be governed by, and bound by, the Supreme Court's decision in SLP (C) No.17040/2024; proceedings before the competent authority stayed till the issue is finally decided by the Supreme Court. Pending application(s), if any, also disposed of.