Ovation Remedies v. the Income Tax Officer and Others
Case brief
What is this about?
The High Court considered a petition challenging a notice under Section 148 of the Income Tax Act, 1961 and proceedings arising from an allegedly illegal sanction under Section 151. Because the issue was already pending before the Supreme Court of India, the High Court declined to express an opinion, stayed the proceedings before the competent authority, and directed that its decision be governed by the Supreme Court’s judgment.
What did the court decide?
Proceedings before the competent authority were stayed until the issue was finally decided by the Supreme Court of India; the petition was directed to be governed by the Supreme Court’s judgment.