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 Petition (c) Diary No. 17041/2024, titled Union of India & Ors. v. Association of Technical Textiles Manufacturers and Processors & Anr., before the Supreme Court. In adherence to judicial discipline, the High Court refrained from offering an opinion on the impugned notice.
Instead, the court directed that its decision in this case would be governed by the Supreme Court’s eventual judgment, which will be binding. To prevent the proliferation of litigation, the High Court deemed it appropriate to stay all ongoing proceedings before the competent authority until the Supreme Court delivers its final verdict on the matter. This ensures that a uniform legal position will be applied once the highest court clarifies the issue.
