( 2025:HHC:14596 ) IN THE HIGH COURT OF HIMACHAL PRADESH AT SHIMLA CWP No. 7265 of 2025 Date of decision: 19.05.2025 Sudesh Kumar ….Petitioner Versus Income Tax Officer & others ….Respondents Coram: Hon’ble Mr. Justice Tarlok Singh Chauhan, Judge. Hon’ble Mr. Justice Sushil Kukreja, Judge. Whether approved for reporting ?1 For the Petitioner: Mr. Vishal Mohan, Senior Advocate with Mr. Praveen Sharma and Mr. Varun Gupta, Advocates. For the Respondents: Mr. Neeraj Sharma and Mr. Ishan Kashyap, Advocates, for the respondents. Tarlok Singh Chauhan, Judge (Oral) The instant petition has been filed for grant of the following substantive relief:- “(i) That this Hon’ble 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 20.03.2024 (Annexure P-2) and impugned order dated 27.03.2025 (Annexure P-5) 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.” 2. The subject matter of the challenge in this petition, whereby the legality, validity and propriety of impugned notice under Section 148, 1 Whether the reporters of Local Papers may be allowed to see the judgment? 2 ( 2025:HHC:14596 ) dated 20.03.2024 (Annexure P-2) and impugned order dated 27.03.2025 (Annexure P-5) is already under consideration before the Hon’ble 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. 3. Since the issue involved in this petition is already pending consideration before the Hon’ble 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 20.03.2024 (Annexure P-2) and impugned order dated 27.03.2025 (Annexure P-5), as assailed in this petition. We direct that the present petition shall be governed by the judgment passed by the Hon’ble Supreme Court and the decision thereto, shall be binding on this case also. The petition is disposed of in above terms, so also the pending application(s), if any. ( Tarlok Singh Chauhan ) Judge ( Sushil Kukreja ) Judge May 19, 2025 (raman)