Continuity of Proceedings under Income Tax Act before Competent Authority While pendency of matter before Supreme Court leads to multiplicity of litigation: HP HC [Read Order]
The continuity of proceedings before the competent authority, in view of the pendency of the matter before the Supreme Court is bound to lead multiplicity of litigation
![Continuity of Proceedings under Income Tax Act before Competent Authority While pendency of matter before Supreme Court leads to multiplicity of litigation: HP HC [Read Order]](https://images.taxscan.in/h-upload/2025/07/11/2062757-income-tax-act-1.webp "Continuity of Proceedings under Income Tax Act before Competent Authority While pendency of matter before Supreme Court leads to multiplicity of litigation: HP HC [Read Order]")
The Himachal Pradesh High Court has held that continuity of proceedings under the Income Tax Act, 1961, before competent authority while pendency of the matter before the Supreme Court leads to multiplicity of litigation. Aradhana Wines, filed the writ petition. The Court may be pleased to issue writ in the nature of certiorari or any other appropriate writ, order or...
The Himachal Pradesh High Court has held that continuity of proceedings under the Income Tax Act, 1961, before competent authority while pendency of the matter before the Supreme Court leads to multiplicity of litigation.
Aradhana Wines, filed the writ petition. The 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 14.03.2024 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.
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The subject matter of the challenge in this petition, whereby the legality, validity and propriety of impugned notice under Section 148, dated 14.03.2024 is already under consideration before the Supreme Court of India in case titled Union of India & Ors. Vs. Association of Technical Textiles Manufacturers and Processors & Anr.
Since the issue involved in the petition is already pending consideration before the 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 14.03.2024 as assailed in this petition.
A division bench of Justice Tarlok Singh Chauhan and Justice Sushil Kukreja directed that the present petition shall be governed by the judgment passed by the 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 Supreme Court is bound to lead multiplicity of litigation. The court deem it appropriate to stay such proceedings till the time issue is finally decided by the Supreme Court.
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