2026 (7) TMI 1502

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....d, Advocate for R-2. Ms. Arti Bansal, CGSC along with Ms. Shruti Goel, Advocate for R-1. JUDGMENT PER DINESH MEHTA, J. (ORAL) 1. By way of the present writ petition, the petitioner-Delhi Tax Bar Association has assailed the Office Memorandum dated 12.09.2025, issued by the Central Board of Direct Taxes (hereinafter referred to as 'CBDT') giving clarification in relation to allowances payable to Judges of the High Courts under Section 22D of the High Court Judges (Salaries and Conditions of Service) Act, 1954 (hereinafter referred to as 'the Act of 1954') in the backdrop of the provisions of Section 115BAC of the Income Tax Act, 1961 (Section 202 of the Income Tax Act, 2025). 2. Apprising the Court about the locus of the petition....

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....mitted that impugned Office Memorandum seeks to take away the vested right of Hon'ble Judges of the High Court and on similar analogy the allowances payable to Hon'ble Judges of the Supreme Court are also likely to be taken away in the new regime under the Act of 1961/2025. 6. He argued that the Office Memorandum is violative of Article 125 and 221 of the Constitution, which guarantee that the allowances and salaries of Judges of the Supreme Court and High Court shall not be curtailed or varied to their detriment from the date of their appointment. 7. Impeaching the Memorandum, learned Senior Counsel argued that the CBDT has ruled, that after introduction of new regime, the allowances such as Rent-Free Official Residence, Conveyance A....

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....he new utility of e-filing, once Heading 'Exempt Income' is selected from the Dashboard, there appears a category 'other Income', in which sub-category 'Receipts not in the nature of income' and prayed that by way of interim direction it may be ordered that all the Hon'ble Judges may file their return of income under New Regime reflecting these allowances under sub-category 'Receipts not in the nature of Income' and subject to final outcome their returns of income be accepted. 11. Mr. Shlok Chandra, learned Senior Standing Counsel for the respondents prays for and is granted two weeks' time to file reply. Rejoinder thereto, if any, be filed within two weeks thereafter. 12. Heard on stay application. 13. Section 22D in The High Cour....