Delhi Tax Bar Association Through Its Secretary K G Bansal Vs Union of India & Anr. (Delhi High Court)
The Delhi High Court considered the Income-Tax Department’s application seeking modification of its order dated 22.07.2026, particularly paragraph 17, which directed that Income-Tax Returns filed by Judges should not be processed. The Department submitted that returns are processed electronically through CPC programming, which cannot independently identify returns belonging to sitting High Court or Supreme Court Judges. To facilitate processing of other assessees’ returns, the Court directed Private Secretaries of Judges covered by the interim order to email the Judge’s name, Assessment Year, PAN, return filing date and acknowledgment number by 18.08.2026.
The Department was directed not to process returns of Judges for whom such intimation is received. For any Judge filing or revising a return under the new regime pursuant to the interim order, the same details are to be sent within 12 hours. The Court further directed that if covered returns have already been processed and a demand raised, the demand shall remain in abeyance pending adjudication of the writ petition. Any refundable amount shall not be refunded, while amounts already refunded shall remain subject to the outcome of the writ petition. The application was disposed of, and the writ petition was listed for 03.09.2026.
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT
1. An application has been moved by the applicant/respondent no. 2-Income-Tax Department, seeking modification of the order dated 22.07.2026, more particularly, para no. 17 thereof.
2. While submitting at the outset, that presently the order in essence does not much concerns the Department, Mr. Shlok Chandra, learned Senior Standing Counsel for the respondent informed that what is creating a procedural problem to the respondents is the direction contained in para no. 17 of the order, which mandates that the returns filed by Hon’ble Judges ‘shall not be processed’.
3. While highlighting that the processing of the Income-Tax Returns is done electronically, through computer generated programming at CPC level and that the software by itself cannot identify which return belongs to a sitting judge of High Court or Hon’ble the Supreme Court, Mr. Shlok Chandra, learned Senior Standing Counsel for the respondent submitted that if strict compliance of para no. 17 of the order is to be made, the processing of the returns filed by all the assessees is required to be stopped.
4. Learned Senior Standing Counsel for the respondents thus prayed that appropriate modification be made in the order to facilitate processing of returns of other assessees.
5. Having heard learned counsel for the applicant-Income-Tax Department, we deem it appropriate to request the Private Secretaries of Hon’ble Judges, who have filed their Income-Tax Returns under the new regime in furtherance of the interim order passed by us on 07.2026, to send following details through email to Mr. N. Sairaj [[email protected]] [Mob. No:- 8073850090] latest by 18.08.2026:-
i. Name of Hon’ble Judge;
ii. Assessment Year;
iii. Permanent Account Number (PAN);
iv. Date of filing Return;
v. Acknowledgment Number (of Return).
6. It shall be required of the respondents not to process returns of the judges qua whom such intimation has been received.
7. It is further ordered that in case any Hon’ble Judge now proposes to file a return/revised return under the new regime in furtherance of the interim order dated 22.07.2026, his/her Private Secretary may also send details, as mentioned in para 5 above, within 12 hours of the return having been filed.
8. It is informed by Mr. Shlok Chandra that the returns are automatically processed and there is every likelihood that by the end of August, 2026, about 98% of the returns would be processed without human intervention. We, therefore, order that:-
a. in case the returns of the Judges covered by the order dated 22.07.2026 and this order have been processed and some demand has been created/raised, the same would be kept in abeyance, pending adjudication of the instant writ petition.
b. If some amount is found refundable, the same shall not be And in case, the amount has already been refunded, the same shall remain subject to outcome of the present writ petition.
9. The application stands disposed of, accordingly.
W.P.(C) 9365/2026
10. List on the date already fixed i. e., 03.09.2026.
