Disposed
Namita Aggarwal v. Deputy Commissioner of Income Tax and Others
Himachal Pradesh HCCWP/7003/2024
Case brief
AI extract
What is this about?
The petition challenged a notice under Section 148 of the Income Tax Act, 1961 and consequential proceedings on the ground that the notice and sanction under Section 151 were illegal and procedurally defective. The High Court declined to express an opinion because the issue was already pending before the Supreme Court in a connected matter, directed that its decision would bind the present case, and stayed proceedings until the Supreme Court finally decided the issue.
What did the court decide?
The petition was disposed of with proceedings before the competent authority stayed until the Supreme Court finally decides the pending issue; the present petition is to be governed by and bound by that decision.