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High Court of Himachal Pradesh · body

2025 DAILYLAW 3154 (HP)

SANJAY KUMAR PATIAL v. INCOME TAX OFFICER AND OTHERS

CMP/14627/2026 · 2026-06-23

Ranjan Sharma, Vivek Singh Thakur

Civil Appealbody2025

Judgment text

Extracted from the PDF above. The PDF is authoritative.

Sanjay Kumar Patial Vs. Income Tax Officer and Ors. CWP No. 7573 of 2025 23.06.2026 Present: Mr. Akshit Rana, Advocate, vice Mr. Praveen Sharma, Advocate, for the applicant/petitioner. M/s Neeraj Sharma and Ishan Kashyap, Advocates, for respondents No. 1 to 3. CMP No. 14627 of 2026 For the reasons stated in the application, the same is allowed and original CWP No. 7573 of 2025, after re-calling the order dated 19.05.2025, in view of order dated 10.04.2026 (Annexure A-2) passed by Apex Court in Civil Appeal No. 4716 of 2026, tilted Income Tax Officer Vs. Tej Partap Singh, is revived to its original status with original number alongwith applications. Application stands disposed of. CWP No. 7573 of 2025 Reply stands filed. Rejoinder thereto be filed within two weeks. List for consideration on 17.08.2026. CMP No. 9842 of 2025 Heard. In order dated 10.04.2026 ( Annexure A-2) passed in Civil Appeal No. 4716 of 2026, tilted Income Tax Officer Vs. 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 Court. 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 23rd June, 2026 (sushma)