HIGH COURT OF JUDICATURE AT ALLAHABAD WRIT TAX No. - 4829 of 2025 Court No. - 3 HON'BLE SHEKHAR B. SARAF, J. HON'BLE PRAVEEN KUMAR GIRI, J. 1. Heard counsel appearing on behalf of the parties. 2. This is a writ petition under Article 226 of the Constitution of India wherein the writ petitioner has made the following prayers:- "i. issue writ, order or direction in the nature of mandamus directing respondent no.2 to decide the Appeal number NFAC/2013-14/10147185 (Annexure No.9) of petitioner for Assessment Year 2015-16 or Stay Application dated 27.04.2022 (Annexure No.10). ii. issue a writ, order or direction in the nature of mandamus directing respondent no.3 to decide the Stay Application (Annexure No.11) of petitioner dated 08.07.2023 for Assessment Year 2015-16. iii. Issue a writ order or direction in the nature of mandamus directing respondent no.3 not to take any covercive action against petitioner in pursuance to Demand Notice dated 08.07.2025 for assessment year 2015-16 (Annexure No.1)." 3. After perusal of the documents, it is clear that the petitioner has filed an appeal under Section 246A of the Income Tax Act, 1961 in the year 2022. Furthermore, stay application has been filed before the Assessing Officer being respondent No.3 also. None of the applications has been decided by the authorities and without deciding the same, they are pressing for the recovery of the demands. Versus Counsel for Petitioner(s) : Puneet Agarwal Counsel for Respondent(s) : A.S.G.I., Ankur Agarwal, Dhananjay Awasthi Prabha Gupta .....Petitioner(s) Union Of India And 3 Others .....Respondent(s) 4. We are of the view that this matter can be brought to a quietus by directing respondent No.2 being the Commissioner of Income Tax (Appeals), NFAC, Delhi to decide the stay application of the petitioner within a period of six weeks from date. 5. This order should be communicated by the counsel appearing on behalf of the respondent to the authority concerned immediately. 6. Authorities are directed not to take any coercive steps against the petitioner in pursuance of demand notice dated July 8, 2025 for the Assessment Year 2015-16 till the order in the stay application is passed by respondent No.2. 7. With the above direction, the writ petition is disposed of. September 23, 2025 DKS WTAX No. 4829 of 2025 2 (Praveen Kumar Giri,J.) (Shekhar B. Saraf,J.) Digitally signed by :- DEEPAK KUMAR SRIVASTWA High Court of Judicature at Allahabad