SANTOSH KUMARI v. THE ASSISTANT COMMISSIONER OF INCOME TAX AND OTHERS
CMP/14026/2026 · 2026-07-27
Ranjan Sharma, Vivek Singh Thakur
Civil Appealbody2025
DailyLaw.ai
[ 2025 DAILYLAW 4230 (HP) · dailylaw.ai ]
DailyLaw.ai
[ 2025 DAILYLAW 4230 (HP) · dailylaw.ai ]
Judgment text
Extracted from the PDF above. The PDF is authoritative.
Santosh Kumari v. Assistant Commissioner of Income Tax & Ors.
CWP No.19546 of 2025 [Disposed of Matter]
27.07.2026. Present: Mr. Praveen Sharma, Advocate, for the
petitioner/non-applicant.
Mr. Neeraj Sharma and Mr. Ishaan Kashyap,
Advocates, for the respondents-applicants.
CMP No.14026 of 2026 For the reasons stated in the application, the same is allowed and original CWP No.19546 of 2025, after re-calling the order dated 12.12.2025, 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 v. Tej Partap Singh, is revived to its original status with original number along with applications.
2.
Application stands disposed of. CWP No.19546 of 2025
3.
Reply, as prayed, be filed within two weeks.
4.
List for consideration on 17.08.2026. CMP No.30181 of 2025
5.
Heard.
6.
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(s):-
“1 to 26 .............................................…
27. Finally, during the pendency of the writ petitions before the High Courts, there shall be an interim stay of further assessment/reassessment proceedings pursuant to the impugned notices, subject to such terms and conditions as may be imposed by the High Courts. 28 to 31 ..................................................”
7.
In view of above, said interim protection granted by Apex Court is extendable in present case also. Ordered accordingly.
8.
Application stands disposed of.
(Vivek Singh Thakur)
Judge
(Ranjan Sharma) July 27, 2026
Judge [Shivender]