1 IN THE HIGH COURT OF HIMACHAL PRADESH, SHIMLA CWP No. 11531 of 2024 Date of decision: 17 .9 . 2025 Rakesh Kohli (deceased) through LRs ...Petitioner. Versus Income Tax Officer and others. …Respondents. Corum Hon’ble Mr. Justice Vivek Singh Thakur, Judge. Hon’ble Mr. Justice Sushil Kukreja, Judge. Whether approved for reporting?1 For the Petitioner. Mr. Abhimanyu Jhamba, Advocate. For the Respondents: Mr.Neeraj Sharma and Mr.Ishan Kashyap, Advocates, for respondent. Vivek Singh Thakur, Judge (Oral) The instant petition has been filed for grant of the following substantive relief:- (a) A writ of certiorari or writ, order or direction in the nature of certiorari, or any other appropriate writ, order or direction under Article 226/227 of the Constitution of India quashing notice under Section 148 of the Act, dated 8.4.2023 and order dated 8.4.2023 under Section 148A(d) of the Act for the assessment year 2016-17. 2. The subject matter of the challenge in this petition, whereby the legality, validity and propriety of impugned notice under Section 148, dated 8.4.2023 (Annexure P-1) is already under consideration before the 1Whether the reporters of the local papers may be allowed to see the Judgment? Yes 2 Hon’ble Supreme Court of India 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 8.4.2023 (Annexure P-1), 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. 5. 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 multiplicity of litigation. Therefore, we deem it appropriate to stay such proceedings till the time issue is finally decided by the Hon’ble Supreme Court. Ordered accordingly. 6. The petition is disposed of in above terms, so also the pending application(s), if any. (Vivek Singh Thakur), Judge. (Sushil Kukreja), Judge. 17th September, 2025 (MS)