Anmol Handa V. Principal Commissioner of Income Tax (Central) & Others

/2004/2026

AI Insights

The case involves a petition filed by Anmol Handa challenging a notice issued under Section 148 of the Income Tax Act, 1961, for the assessment year 2022-23. The notice was issued by the Assistant Commissioner of Income Tax, Shimla, and was contested on grounds of being illegal and without jurisdiction. The High Court noted that the issue of the legality of such notices is currently under consideration by the Supreme Court in a connected matter involving Dr. Reddy Laboratories. Consequently, the High Court decided to stay the proceedings to avoid multiplicity of litigation and directed that the case be governed by the Supreme Court's forthcoming decision.

• Counselvise Citation: [] 140 COUNSELVISE.COM (IT) 842426 (HC-HIMACHAL_PRADESH)
• Appeal Type: Others
• Pronouncement Date: 24-02-2026
• Assessment Year: misc
• Other Referred Cases: The Assistant Commissioner of Income Tax & Another Vs. M/s Dr. Reddy Laboratories Ltd.
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: NEERAJ SHARMA
• Assessee Lawyers: HEENA CHAUHAN
• Keywords: Assessment Year; Certiorari; Certiorari; Jurisdiction; Notice; Quashing
• Section: 148

Judgement Text

"2026:HHC:4005 IN THE HIGH COURT OF HIMACHAL PRADESH AT SHIMLA CWP No.2004 of 2026 Decided on: 24.02.2026. ________________________________________________________ Anmol Handa ...Petitioner Versus Principal Commissioner of ...Respondents Income Tax (Central) & Others. Coram Hon’ble Mr. Justice Vivek Singh Thakur, Judge Hon’ble Mr. Justice Ranjan Sharma, Judge 1Whether approved for reporting?. For the petitioner: Ms. Heena Chauhan, Advocate. For the respondents: Mr. Neeraj Sharma, Advocate. Vivek Singh Thakur, Judge [Oral] The instant petition has been filed for the grant of following substantive relief:- “ For issuance of a writ in the nature of Certiorari for quashing and setting aside the notice dated 29.03.2025 (Annexure P- 1) issued under Section 148 of the Income Tax Act, 1961 for the assessment year 2022-23 by the ACIT, Shimla respondent No.3 herein and consequential proceedings, being wholly illegal and without jurisdiction.” 2. The subject matter of the challenge in this petition, whereby the legality, validity and propriety of impugned notice under Section 148, dated 29.03.2025 (Annexure P-1) is already under 1 Whether reporters of Local Papers may be allowed to see the judgment? Printed from counselvise.com 2026:HHC:4005 - 2 - 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. 3. 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 29.03.2025 (Annexure P-1), 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. 4. The continuity of proceedings before the competent authority, in view of 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. Printed from counselvise.com 2026:HHC:4005 - 3 - 5. The petition is disposed of, in the above terms, so also the pending application(s), if any. (Vivek Singh Thakur) Judge (Ranjan Sharma) Judge February 24, 2026 [Shivender] Printed from counselvise.com "