HP HC Stays 148 Reassessment Notice Due to Pending SC Case

Aradhana Wines Vs DCIT Circle, Shimla & Ors (Himachal Pradesh High Court) The Himachal Pradesh High Court has stayed reassessment proceedings initiated against Aradhana Wines, recognizing that the central legal question is currently under consideration by the Supreme Court of India. The taxpayer, Aradhana Wines, challenged a notice issued under Section 148 of the Income Tax Act, 1961, dated March 14, 2024, arguing it was illegal and beyond jurisdiction. However, the Himachal Pradesh High Court noted that the legality of similar Section 148 notices is already a subject of Special Leave Peti...