$~25

* IN THE HIGH COURT OF DELHI AT NEW DELHI

+ W.P.(C) 8187/2025 & CM APPL. 469/2026 (Stay)

SHREE KRISHNA STEEL TRADERS THROUGH PROPRIETOR

NIKHIL SHARMA .....Petitioner

Through: Mr. Prabhat Kumar and Mr. Samarth,

Advs. versus

UNION OF INDIA & ORS. .....Respondents

Through: Mr. Shlok Chandra, SSC, Ms. Naincy

Jain and Ms. Madhavi Shukla, JSCs

and Mr. Udit Dad, Adv.

CORAM:

HON'BLE MR. JUSTICE DINESH MEHTA HON'BLE MR. JUSTICE VINOD KUMAR

O R D E R

% 06.01.2026

1. By way of the present writ petition, the petitioner has prayed that during the pendency of the statutory appeal, the respondents be restrained from recovering the outstanding demand as the petitioner has a stay in his favour, passed by Income Tax Officer, Ward 49(1) (hereinafter referred to as the ‘Assessing Officer’), Delhi vide order dated 19.01.2024. By way of an application, prayer has also been made that the amount recovered inspite of

the stay be ordered to be refunded alongwith interest.

2. Learned counsel for the petitioner asserted that in spite of the fact that vide the aforesaid order dated 19.01.2024, the Assessing Officer had granted a stay of the remaining demand for the Assessment Year (AY) 2021-2022, raised by way of the ass