Santosh Kumari Vs the Assistant Commissioner of Income… — Income Tax | Himachal Pradesh HC (2025)

Santosh Kumari Vs the Assistant Commissioner of Income… — Income Tax | Himachal Pradesh HC (2025)

What the court decided

AI extract

Outcome

Stay of all proceedings pursuant to the impugned Section 148 notice dated 31.03.2025 till the issue is finally decided by the Hon'ble Supreme Court; petition directed to be governed by and bound by the Supreme Court's judgment; petition and pending application(s) disposed of in above terms.

Issue for consideration

Whether the impugned notice under Section 148 dated 31.03.2025 (Annexure P-2), based on sanction/approval under Section 151 of the Income Tax Act, 1961, is illegal, without jurisdiction and liable to be quashed along with all consequent proceedings/actions?

Court's answer

Since the identical issue is already pending consideration before the Supreme Court, this Court, keeping in view judicial discipline, refrains from giving any opinion on the legality of the impugned Section 148 notice dated 31.03.2025 (Annexure P-2) as assailed in this petition.

Ratio / Principle

The present petition shall be governed by the judgment to be passed by the Supreme Court in the pending SLP, and the Supreme Court's decision shall be binding on this case.

Key takeaways

Continuity of proceedings before the competent authority while the matter is pending before the Supreme Court would lead to multiplicity of litigation; therefore such proceedings are stayed till the issue is finally decided by the Supreme Court.ratio¶21

Detailed headnote1 paragraphs

High Court of Himachal Pradesh, Shimla (Vivek Singh Thakur & Romesh Verma, JJ.) disposed of CWP No.19615 of 2025 (Santosh Kumari v. Assistant Commissioner of Income Tax & others) on 10.12.2025 (oral judgment by Vivek Singh Thakur, J.) without adjudicating the legality of the impugned notice under Section 148 dated 31.03.2025 (Annexure P-2), said to rest on sanction/approval under Section 151 of the Income Tax Act, 1961. Observing that the identical issue is already under consideration before the Supreme Court in SLP (C) No. 17040/2024 (The Assistant Commissioner of Income Tax & Another Vs. M/s Dr.Reddy Laboratories Ltd. with connected matters), the Court, out of judicial discipline, declined to express any opinion on the notice; directed that the petition be governed by the Supreme Court's judgment and that its decision be binding on this case; and, holding that continuation of proceedings before the competent authority during the Supreme Court's pendency would cause multiplicity of litigation, stayed such proceedings till the Supreme Court finally decides. Petition and pending application(s) disposed of accordingly.

IN THE HIGH COURT OF HIMACHAL PRADESH, SHIMLA

CWP No.19615 of 2025

Date of Decision: 10.12.2025

Santosh Kumari

.....Petitioner.

Versus

Assistant Commissioner of Income Tax,& others

...Respondents.

Coram

The Hon’ble Mr. Justice Vivek Singh Thakur, Judge. The Hon’ble Mr. Justice Romesh Verma, Judge.

Whether approved for reporting?¹ For the Petitioner: Mr. Praveen Sharma Advocate.

For the Respondents: Mr. Neeraj Sharma & Mr. Ishan Kashyap, Advocates.

Vivek Singh Thakur, Judge (oral).

The instant petition has been filed for the grant of 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 31.03.2025, Annexure P-2, being illegal, without jurisdiction, against the procedure and further based on the illegal sanction/approval under Section 151 of the Income Tax Act, 1961 and all proceedings/actions consequent thereto.

1

Whether reporters of Local Papers may be allowed to see the judgment?

2 ( 2025:HHC:42911 )

The subject matter of the challenge in this petition, whereby the legality, validity and propriety of impugned notice under Section 148, dated 31.03.2025 (Annexure P-2) 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 31.03.2025 (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:42911 )

The petition is disposed of in above terms, so also

the pending application(s), if any.

(Vivek Singh Thakur) Judge

(Romesh Verma)

Judge

10^th December, 2025

(veena)