Prabhat Singh Vs. Assit. Commissioner of Income Tax Central Circle, Shimla & Ors. CWP No. 19831 of 2025 [disposed of matter] 25.06.2026 Present: Mr. Arshit Rana, Advocate, vice Mr. Praveen Sharma, Advocate, for the applicant-petitioner. M/s. Neeraj Sharma & Ishan Kashyap, Advocates, for the respondents No. 1 to 3. CMP No. 14440 of 2026 For the reasons stated in the application, the same is allowed and original CWP No. 19831 of 2025, after re-calling the order dated 18.12.2025, in view of order dated 10.04.2026 [Annexure A-2] passed by Apex Court in Civil Appeal No. 4716 of 2026, titled Income Tax Officer Vs. Tej Partap Singh, is revived to its original status with original number along with applications. 2. Application stands disposed of. CWP No. 19831 of 2025 3. Reply, as prayed, be filed within four weeks. Rejoinder thereto be filed within two weeks. 4. List for consideration on 17.08.2026. 5. In order dated 10.04.2026 [Annexure A-2] passed in Civil Appeal No.4716 of 2026, titled Income Tax Officer v. Tej Partap Singh, the Apex Court has passed the following direction:- “1 to 26 .............................................… 27. Finally, during the pendency of the writ petitions before the High Courts, there shall be an interim stay of further reassessment/reassessment proceedings pursuant to the impugned notices, subject to such terms and conditions as may be imposed by the High Courts. 28 to 31 ..................................................”

6. In view of above, said interim protection granted by Apex Court is extendable in present case also. Ordered accordingly. 7. Application stands disposed of. (Vivek Singh Thakur) Judge (Ranjan Sharma) Judge 25th June, 2026 (Shamsh Tabrez)

Prabhat Singh Vs. Assit. Commissioner of Income Tax Central Circle, Shimla & Ors. CWP No. 19831 of 2025 [disposed of matter] 25.06.2026 Present: Mr. Arshit Rana, Advocate, vice Mr. Praveen Sharma, Advocate, for the applicant-petitioner. M/s. Neeraj Sharma & Ishan Kashyap, Advocates, for the respondents No. 1 to 3. CMP No. 14440 of 2026 For the reasons stated in the application, the same is allowed and original CWP No. 19831 of 2025, after re-calling the order dated 18.12.2025, in view of order dated 10.04.2026 [Annexure A-2] passed by Apex Court in Civil Appeal No. 4716 of 2026, titled Income Tax Officer Vs. Tej Partap Singh, is revived to its original status with original number along with applications. 2. Application stands disposed of. CWP No. 19831 of 2025 3. Reply, as prayed, be filed within four weeks. Rejoinder thereto be filed within two weeks. 4. List for consideration on 17.08.2026. 5. In order dated 10.04.2026 [Annexure A-2] passed in Civil Appeal No.4716 of 2026, titled Income Tax Officer v. Tej Partap Singh, the Apex Court has passed the following direction:- “1 to 26 .............................................… 27. Finally, during the pendency of the writ petitions before the High Courts, there shall be an interim stay of further reassessment/reassessment proceedings pursuant to the impugned notices, subject to such terms and conditions as may be imposed by the High Courts. 28 to 31 ..................................................”

6. In view of above, said interim protection granted by Apex Court is extendable in present case also. Ordered accordingly. 7. Application stands disposed of. (Vivek Singh Thakur) Judge (Ranjan Sharma) Judge 25th June, 2026 (Shamsh Tabrez)