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High Court of Himachal Pradesh · body

2025 DAILYLAW 4366 (HP)

MANISHA SHARMA v. THE ITO AND OTHERS

CMP/20200/2026 · 2026-08-11

Ranjan Sharma, Vivek Singh Thakur

Civil Appealbody2025

Judgment text

Extracted from the PDF above. The PDF is authoritative.

Manish Sharma Vs. Income Tax Officer and others. CWP No. 17843 of 2025 (Disposed of matter) 11.8.2026 Present: Mr.Aditya Sood, Advocate, for the petitioner/non- applicant. Mr.Neeraj Sharma and Mr. Ishan Kashyap, Advocates, for respondents. CMP No. 20200 of 2026 For the reasons stated in the application, the same is allowed and original CWP No. 17843 of 2025, after re-calling the order dated 17.11.2025, 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 vs. Tej Partap Singh, is revived to its original status with original number along with applications. Application stands disposed of. CWP No. 17843 of 2025 Reply, as prayed, be filed within two weeks. Rejoinder thereto, be filed within two weeks thereafter. List for consideration on 17th August, 2026. CMP No. 27444 of 2025 Heard. In order dated 10.04.2026 (Annexure A-2) passed in Civil Appeal No. 4716 of 2026, titled Income Tax Officer vs. 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 ...........................................….” 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. 11th August, 2026. (Keshav)