2026:HHC:5081 IN THE HIGH COURT OF HIMACHAL PRADESH, SHIMLA CWP No.2363 of 2026 Date of decision: 02.03.2026 Rani Devi. ...Petitioner. Versus The Union of India & Ors. …Respondents. Coram Hon’ble Mr. Justice Vivek Singh Thakur, Judge. Hon’ble Mr. Justice Ranjan Sharma, Judge. Whether approved for reporting?1 For the petitioner : Mr. Mukesh Pandey and Mr. Ajay Kumar, Advocates. For the respondents : Mr. Bharat Bhushan, Senior Panel Counsel, for respondent No.1. : Mr. Neeraj Sharma and Mr. Ishaan Kashyap, Advocates, for respondents No.2 & 3. Vivek Singh Thakur, Judge The instant petition has been filed for the grant of following substantive relief: - “(i) For issuance of a writ of Certiorari or a writ in the nature of Certiorari or direction calling for the records pertaining to the Petitioners' case and after going into the validity and legality thereof to quash and set aside the impugned notice dated 29.03.2025 (Annexure 'P-1') issued under Section 148 of the Act by the Respondent No. 2 in the case of the Petitioner for AY 2021-22 and quashing all the consequential proceedings including Show case notice dated 06.11.2025 (Annexure P-2), order (Annexure P-3) and penalty notices dated 17.10.2025 and 22.12.2025 1Whether the reporters of the local papers may be allowed to see the Judgment? Yes -2- 2026:HHC:5081 (Annexure P-4) initiated in pursuance of notice dated 29.03.2025 (Annexure P-1).” 2. The subject matter of the challenge in this petition, whereby the legality, validity and propriety of impugned notice under Section 148, dated 29.03.2025 (Annexure P-1) is already under consideration before the 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 29.03.2025 (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. 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 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. -3- 2026:HHC:5081 5. The petition is disposed of, in the above terms, so also the pending application(s), if any. (Vivek Singh Thakur) Judge (Ranjan Sharma) Judge 2nd March, 2026 (Pardeep)