Research › Search › Judgment

High Court of Himachal Pradesh · body

2024 DAILYLAW 772 (HP)

VIKAS AGGARWAL v. INCOME TAX OFFICER AND OTHERS

CMP/16343/2026 · 2026-07-10

Ranjan Sharma, Vivek Singh Thakur

Civil Appealbody2024

Judgment text

Extracted from the PDF above. The PDF is authoritative.

Vikas Aggarwal vs. Income Tax Officer & Ors. CWP No.6922 of 2024 Disposed 10.07.2026 Present : Mr. Aditya Sood, Advocate, for the petitioner/non-applicant. Mr. Neeraj Sharma and Mr. Ishaan Kashyap, Advocates, for the respondent/applicant. CMP No.16343 of 2026 For the reasons stated in the application, the same is allowed and original CWP No.6922 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 Vs. Tej Partap Singh, is revived to its original status with original number along with applications. Application stands disposed of. CWP No.6922 of 2024 Reply stands filed. Rejoinder thereto be filed within two weeks. List for consideration on 17.08.2026. CMP No.11773 of 2024 Heard. 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:- “1 to 26 .............................................….. 27. Finally, during the pendency of the writ petitions before the High Courts, there shall be an interim stay of further reassessment/reassessment proceedings pursuant to the impugned notices, subject to such terms and conditions as may be imposed by the High Courts. 28 to 31 .............................................…..” In view of above, said interim protection granted by Apex Court is extendable in present case also. Ordered accordingly. Application stands disposed of. (Vivek Singh Thakur) Judge (Ranjan Sharma) Judge 10th July, 2026 (Pardeep)