Now Reading: Delhi High Court stops processing of judges’ ITRs over allowance dispute
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Delhi High Court stops processing of judges’ ITRs over allowance dispute
Delhi High Court stops processing of judges’ ITRs over allowance dispute
The Delhi High Court has barred the income tax department from processing income tax returns filed by Supreme Court and high court judges under the new tax regime. The dispute centres on…
The Story in Brief
The Delhi High Court has barred the income tax department from processing income tax returns filed by Supreme Court and high court judges under the new tax regime. The dispute centres on whether certain judicial allowances, rent-free official residence, conveyance, sumptuary allowances, and leave travel concession, remain exempt under the new system.
A bench of Justices Dinesh Mehta and Rajneesh Kumar Gupta passed orders on 22 July and 10 August on a petition by the Delhi Tax Bar Association. The petitioner argues that a CBDT communication from September 2025 wrongly denies exemptions that sections 22D and 23D of the High Court and Supreme Court Judges Acts guarantee. The court said these sections prima facie override the Income-Tax Act. Judges may still file returns showing allowances as non-income, but any refund or demand will be held pending final judgment.
The Indian Opinion
The Delhi High Court has rightly flagged a genuine constitutional question: can the new tax regime override protections given to judges' salaries under Articles 125 and 221? But the narrative that this is an attack on judicial independence is one-sided. The CBDT's September 2025 circular follows the plain logic of the new regime, which trades lower rates for fewer exemptions. Judges are not above the law. The test now is whether a bench can rule dispassionately on its own perks without seeming to judge its own cause.
Source: livemint.com
This story was synthesised by AI from the source linked above.
