Brij Mohan Khanna Vs Union of India & Ors (Himachal Pradesh High Court)
Himachal Pradesh High Court has ordered a stay on reassessment proceedings initiated under Sections 148 and 151 of the Income Tax Act, 1961, in the case of Brij Mohan Khanna versus Union of India & Ors. The court’s decision, issued on [Current Date], defers further action until the Supreme Court of India delivers its verdict on a related matter.
The petitioner, Brij Mohan Khanna, had approached the High Court seeking to quash a notice dated March 28, 2025, issued under Section 148 of the Income Tax Act, and the corresponding approval granted on March 27, 2025, under Section 151 of the Act. These notices pertained to the initiation of reassessment proceedings against the petitioner. The petition also sought a declaration that these proceedings were contrary to natural justice, illegal, and lacked jurisdiction, in addition to requesting a stay on their operation.
During the proceedings, the High Court noted that the central issue concerning the legality, validity, and propriety of notices issued under Section 148 of the Income Tax Act was already under consideration by the Supreme Court of India. This issue is being deliberated in Special Leave Petition (Civil) Diary No. 17041/2024, titled Union of India & Ors. Vs. Association of Technical Textiles Manufacturers and Processors & Anr.
