Writ petition to Quash approval u/s 151 of Income Tax Act: Himachal Pradesh HC Stays Proceedings Till Disposal of Case Pending before Supreme Court [Read Order]
Since the issue involved in this petition is already pending consideration before the Supreme Court, therefore, the bench refrained from giving an opinion on the impugned notice under Section 148.
![Writ petition to Quash approval u/s 151 of Income Tax Act: Himachal Pradesh HC Stays Proceedings Till Disposal of Case Pending before Supreme Court [Read Order]](https://images.taxscan.in/h-upload/2025/07/01/2057611-himachal-pradesh-hc.webp "Writ petition to Quash approval u/s 151 of Income Tax Act: Himachal Pradesh HC Stays Proceedings Till Disposal of Case Pending before Supreme Court [Read Order]")
The Himachal Pradesh High Court stayed the writ petition filed to quash the approval under section 151 of the Income Tax Act, 1961 till the disposal of the case titled Union of India & Ors. Vs. Association of Technical Textiles Manufacturers and Processors & Anr pending before the Supreme Court.
Brij Mohan Khanna, the petitioner filed the petition for grant direction, to the respondents, to transmit the entire records of the case to the Court and to quashing the Notice dated 27.03.2025 being approval under Section 151 of the Income Tax Act, issued by respondent No.2, Notice dated 28.03.2025 under Section 148 of the Income Tax Act, issued by respondent No.3, issued by respondent No.3.
Complete practical guide to Drafting Commercial Contracts, Click Here
The petitioner also prayed for declaring the proceedings for reassessment under Section 148 of the Act and the proceedings approved by granting sanction under Section 151 of the Income Tax Act, 1961 by the Principal Commissioner of Income Tax, respondent no. 2, in the case of the petitioner, being contrary to principles of natural justice, illegal and wholly without jurisdiction.
Further more to issue any other appropriate writ order or direction staying the operation of the impugned Notice dated 27.03.2025 being approval under Section 151 of the Income Tax Act, issued by respondent No.2, Notice dated 28.03.2025 under Section 148 of the Income Tax Act, issued by respondent No.3, till the final decision of the present writ petition by the Court
The subject matter of the challenge in this petition, whereby the legality, validity and propriety of impugned notice under Section 148, dated 28.03.2025s already under consideration before the Supreme Court of India in SLP (C) Diary No. 17041/2024., case titled Union of India & Ors. Vs. Association of Technical Textiles Manufacturers and Processors & Anr.
Since the issue involved in this petition is already pending consideration before the Supreme Court, therefore, the bench refrained from giving opinion with respect to impugned notice under Section 148, dated 28.03.2025, as assailed in the petition.
Practical Case Studies in Forensic Accounting & Corporate Fraud Investigation - Click Here
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 to multiplicity of litigation. Therefore, stayed such proceedings till the time issue is finally decided by the Hon’ble Supreme Court.
Support our journalism by subscribing to Taxscan premium. Follow us on Telegram for quick updates
