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2024 DAILYLAW 698 (HP)

ARADHANA WINES v. THE DCIT AND OTHERS

CMP/13158/2026 · 2026-06-17

Ranjan Sharma, Vivek Singh Thakur

Civil Appealbody2024

Judgment text

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Aradhana Wines v. DCIT Circle, Shimla & Others CWP No.9289 of 2024 [Disposed of Matter] 17.06.2026. Present: Mr. Praveen Sharma, Advocate vice Ms. Ritu Mohan, Advocate, for the petitioner/non-applicant. Mr. Neeraj Sharma and Mr. Ishaan Kashyap, Advocates, for the respondents-applicants. CMP No.13158 of 2026 For the reasons stated in the application, the same is allowed and original CWP No.9289 of 2024, after re-calling the order dated 25.06.2025, in view of order dated 10.04.2026 [Annexure A-2] passed by Apex Court in Civil Appeal No. 4716 of 2026, titled Income Tax Officer v. Tej Partap Singh, is revived to its original status with original number along with applications. 2. Application stands disposed of. CWP No.9289 of 2024 3. Reply, as prayed, be filed within four weeks. Rejoinder thereto, if any, be filed within two weeks thereafter. 4. List for consideration on 17.08.2026. CMP No.15583 of 2024 5. Heard. 6. In order dated 10.04.2026 [Annexure A-2] passed in Civil Appeal No.4716 of 2026, titled Income Tax Officer v. Tej Partap Singh, the Apex Court has passed the following direction(s):- “1 to 26 .............................................… 27. Finally, during the pendency of the writ petitions before the High Courts, there shall be an interim stay of further assessment/reassessment proceedings pursuant to the impugned notices, subject to such terms and conditions as may be imposed by the High Courts. 28 to 31 ..................................................” 7. In view of above, said interim protection granted by Apex Court is extendable in present case also. Ordered accordingly. 8. Application stands disposed of. (Vivek Singh Thakur) Judge (Ranjan Sharma) June 17, 2026 Judge [Shivender]