Neutral Citation No. ( 2025:HHC:26551 ) IN THE HIGH COURT OF HIMACHAL PRADESH, SHIMLA. CWP No. 12659 of 2025. Date of decision: 05.08. 2025. Sunil Bansal …Petitioner. Versus Assistant Commissioner of Income Tax and others …Respondents. Coram The Hon’ble Mr. Justice Vivek Singh Thakur, Judge. The Hon’ble Mr. Justice Sushil Kukreja, Judge. Whether approved for reporting? For the Petitioner : Mr. Praveen Sharma, Advocate. For the Respondents : Mr. Neeraj Sharma and Mr. Ishan Kashyap, Advocates. Vivek Singh Thakur, Judge (Oral) Issue notice. Mr. Neeraj Sharma, Advocate, waives service and accepts notice on behalf of respondents. 2. The instant petition has been filed for grant of the following substantive relief: “(a) 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 31.03.2025 ANNEXURE P-2, being illegal, without 2 Neutral Citation No. ( 2025:HHC:26551 ) 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 dated 31.03.2025 (Annexure P-2) is already under consideration before the Hon’ble Supreme Court in SLP(c) No.17040/2024, titled as The Assistant Commissioner of Income Tax & another vs. M/s Dr. Reddy Laboratories Ltd. with connected matters. 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 31.03.2025 (Annexure P-2), 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. 4. The continuity of proceedings before the competent authority in view of the pendency of the matter before the Hon’ble Supreme Court is bound to lead to 3 Neutral Citation No. ( 2025:HHC:26551 ) multiplicity of litigation. Therefore, we deem it appropriate to stay such proceedings till the time issue is finally decided by the Ho’nble Supreme Court. Ordered accordingly. 5. The petition is disposed of in the above terms, so also the pending application(s), if any. (Vivek Singh Thakur) Judge (Sushil Kukreja) Judge 5th August, 2025. (krt)