Delhi Tax Bar Association 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.
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