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High Court of Himachal Pradesh · body

2024 DAILYLAW 770 (HP)

RAJIV KOHLI v. INCOME TAX OFFICER AND ANOTHER

CMP/16310/2026 · 2026-07-09

Ranjan Sharma, Vivek Singh Thakur

Civil Appealbody2024

Judgment text

Extracted from the PDF above. The PDF is authoritative.

Rajiv Kohli v. Income Tax Officer, Ward-I, Shimla & Others CWP No.9089 of 2024 [Disposed of Matter] 09.07.2026. Present: Mr. Abhimanyu Jhamba, Advocate, for the petitioner/non-applicant, appeared through video conferencing. Mr. Neeraj Sharma and Mr. Ishaan Kashyap, Advocates, for the respondents-applicants. CMP No.16310 of 2026 For the reasons stated in the application, the same is allowed and original CWP No.9089 of 2024, after re-calling the order dated 17.09.2025, 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.9089 of 2024 3. Reply, as prayed, be filed within two weeks. Rejoinder thereto, be filed within two weeks thereafter. 4. List for consideration on 17.08.2026. CMP No.15270 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) July 09, 2026 Judge [Shivender]