Prakash Chand Jadaik Vs ITO (Himachal Pradesh High Court)
Himachal Pradesh High Court has ordered a stay on reassessment proceedings initiated against Prakash Chand Jadaik under Section 148 of the Income-tax Act, 1961. The decision, delivered in the case of Prakash Chand Jadaik Vs ITO, stems from the fact that a similar legal challenge concerning the validity of Section 148 notices is currently awaiting adjudication by the Supreme Court of India.
The petitioner, Prakash Chand Jadaik, had challenged the legality of a notice issued on March 26, 2025, under Section 148 of the Income-tax Act, arguing it was “illegal, without jurisdiction, against the procedure and further based on the illegal sanction/approval under Section 151.”
The High Court noted that the central issue in Jadaik’s petition—the validity and propriety of the Section 148 notice—is already under consideration by the Supreme Court in the case of Union of India & Ors. Vs. Association of Technical Textiles Manufacturers and Processors & Anr. (SLP (c) Diary No. 17041/2024).
In adherence to judicial discipline, the High Court refrained from offering its own opinion on the impugned notice. Instead, it directed that the present petition would be governed by the Supreme Court’s eventual judgment in the Technical Textiles case, and that decision would be binding on this matter.
