High Court of Jammu & Kashmir and Ladakh · Judgments and reasoned final orders
Sheikh Zamin v. Union of India & Ors.
WP(C) 657/2025 with CM(1631/2025) ·
Stay of demand pending first appeal: conditional stay order dated 12.02.2025 requiring deposit of Rs. 71,39,218 stayed while appellate authority (Respondent No. 4) is directed to decide the pending appeal within one month.
1. FACTS OF THE CASE
The petitioner challenged an order dated 12.02.2025 passed by Respondent No. 2 staying tax demand subject to deposit of Rs. 71,39,218 and other conditions during the pendency of the petitioner's statutory appeal before Respondent No. 4.
2. DISCUSSION BY THE COURT
On notice, learned counsel for the respondents submitted that the writ petition could be disposed of by directing Respondent No. 4 to decide the pending appeal within one month and staying the operation of the order dated 12.02.2025 to the extent of the deposit of Rs. 71,39,218 in the meantime.
3. JUDICIAL DECISION
Disposing of WP(C) 657/2025, the Division Bench directed Respondent No. 4 to consider and decide the appeal within one month from receipt of the order with the petitioner's cooperation, and stayed the operation of the order dated 12.02.2025 to the extent of the Rs. 71,39,218 deposit until disposal of the appeal.
4. OUTCOME
Assessee - Writ petition disposed of on consent terms; deposit condition of Rs. 71,39,218 stayed and appellate authority directed to dispose of appeal within one month.
5. AKHB REVIEW POINT
AKHB analysis: where a taxpayer faces an onerous conditional stay deposit while the first appeal itself is ready for hearing, a time-bound appellate disposal direction coupled with interim stay of the deposit condition provides practical relief.
Source: AKHB analysis based on Paragraphs 04-05; PDF pp. 1-2
Source and verification
2-page official High Court of Jammu & Kashmir and Ladakh judgment PDF (20250325_JKHC010013002025.pdf).
Original PDF: 2 pages · SHA-256: a489de2a8a0d4803c6cd681190e468fa54efcf38b210629e8bb3c9607ae3a450
Supplied source-reviewed note retained; original bytes and identity validation checked in this release. Substantive re-review is not claimed for this record.
Applies appellate disposal and stay principles under the Income-tax Act, 1961 and Article 226 of the Constitution. Income-tax Act, 2025 equivalence is not verified.
Full primary judgment PDF read page-by-page and verified against the AKHB Google Drive repository. Comprehensive subsequent judicial treatment has not been independently verified.
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