SHIMLA: Himachal Pradesh high court, on Thursday, stayed proceedings including assessment on two notices of the income tax department to chief minister Virbhadra Singh. The court also directed the department to file a reply within two weeks. A division bench comprising Justice Rajiv Sharma and Justice Sureshwar Thakur passed these orders on petitions filed by Virbhadra Singh challenging notices on the ground that the income tax department has erred in issuing notice for reassessment on the basis of revised returns, whereas agricultural income is non-taxable under the Income Tax Act.Virbhadra Singh, in his original return filed for 2009-2010, had declared taxable income as Rs 17,08,938 and agriculture income as Rs 7,35,000. The agricultural income for 2009-10 was revised to Rs 2,21,35,000 in revised return. Also, in his original return filed for 2011-12, he had declared taxable income as Rs 15,13,712 and agriculture income as Rs 25 lakh. The agricultural income for 2011-12 was enhanced to Rs 1.55 crore in revised return.Virbhadra Singh has also challenged notices on the ground that the notice under Section 148 is issued by an officer of the rank of deputy commissioner of Income Tax, whereas the assessment is completed under Section 143(3) by the additional commissioner of income tax, which is a higher authority and the assessment completed by a higher authority cannot be reopened by a junior-ranked officer. The court observed that prima facie, the notices are not in conformity with Section 148 of the income tax Act and it would not be even possible for the assesee to reply to such vague and sketchy notices.