Farooq Ahmad Sheikh v. Union of India & Ors.

1. FACTS OF THE CASE

Farooq Ahmad Sheikh challenged the AY 2019-20 assessment dated 14 March 2024 by an appeal filed on 16 April 2024. He complained that more than a year had passed without disposal while the authorities continued issuing demand orders.

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.1

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 14 March 2024 and all consequential proceedings are stayed. The writ was disposed of.

Source: Operative direction; PDF p.1

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.1

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 consequential proceedings, rather than an unspecified universal restraint on all tax action.

Source: PDF p.1

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.1

Identify the correct appeal before using the protection

The source gives AY 2019-20, the assessment date and the 16 April 2024 appeal filing date. These link the stay to a particular dispute; later compliance or disposal must be checked in that appeal’s record.

Source: PDF p.1