Shaheen Farooq v. Union of India & Ors.

1. FACTS OF THE CASE

Shaheen Farooq sought relief concerning an appeal against proceedings culminating in the assessment dated 9 March 2024. Counsel relied on the 25 March 2025 order in Sheikh Zamin, WP(C)657/2025, seeking similar treatment. The Court noted that the appeal claimed to have been filed about a year earlier needed consideration without further delay.

Source: Opening submissions and reasoning; PDF p.1

2. DISCUSSION BY THE COURT

Having regard to the pending appeal and the relief sought, the Court directed appellate consideration with reasonable dispatch. It did not decide the correctness of the assessment or adjudicate the grounds of appeal.

Source: Reasoning and operative direction; PDF p.2

3. JUDICIAL DECISION

The Appellate Authority must take up and dispose of the appeal with reasonable dispatch. Until the appeal is taken up and disposed of, the assessment dated 9 March 2024 and all subsequent proceedings are stayed. The writ was disposed of.

Source: Operative direction; PDF p.2

4. OUTCOME

The petitioner obtained protection until appellate disposal and a direction for prompt consideration. The assessment was stayed, not quashed; the appellate merits remain undecided.

Source: Operative direction; PDF p.2

5. Expert Comments

AKHB editorial analysis, distinct from the Court’s findings.

The appeal must be decided, not merely listed

The stay’s stated endpoint combines taking up and disposing of the appeal. Merely listing it is not the endpoint described. Protection covers the identified assessment and subsequent proceedings, rather than an unspecified universal restraint on all tax action.

Source: PDF p.2

Reasonable dispatch supplies no numerical deadline

The Court required prompt disposal without setting a fixed number of weeks or months. A case note should preserve that wording. The order also does not declare the appeal allowed if the authority delays or determine the amount legally payable.

Source: PDF p.2

Identify the correct appeal before using the protection

The source identifies the 9 March 2024 assessment but does not supply an assessment year or precise appeal filing date. The comparison with Sheikh Zamin supports similar procedural treatment; it does not import that other taxpayer’s facts or a substantive tax holding.

Source: PDF p.1 · PDF p.2