Palanikumar M v. The Principal Commissioner of Income Tax
Case brief
What is this about?
Conditional stay in income-tax recovery matter: W.P.(MD) No.4817 of 2026 (Madurai Bench, Madras High Court, Krishnan Ramasamy, J., 20.02.2026). Petitioner M.Palanikumar challenged the Income Tax Officer's order dated 28.01.2026 (ITBA Ref. No. ITBA/COM/F/17/2025-26/1085223013(1)) rejecting stay for non-payment of 20% of disputed demand and sought pre-deposit-free disposal of his appeal dated 18.11.2025 before the Principal Commissioner of Income Tax, Madurai. Court granted interim stay of proceedings pursuant to the assessment order pending appeal, conditioned on deposit of Rs.50,00,000/- in three instalments (Rs.20 lakh by 09.03.2026; Rs.15 lakh by 20.04.2026; Rs.15 lakh by 18.05.2026); automatic vacation of stay on default with liberty to recover; appellate authority uninfluenced. Keywords: Article 226 certiorarified mandamus; 20% pre-deposit; conditional stay; instalment deposit; assessment order; recovery proceedings; Income Tax Act stay petition.