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1. Dr. Doma T Bhutia vs. UOI
(2025) 481 ITR 501 (SC)
Exemption – Sikkimese Persons - The definition of the term “Sikkimese” under section 10 clause (26AAA) of Explanation (v) of the Income-tax Act, 1961, by the Finance Act 2023, is only for the purpose of the Income-tax Act, 1961, and not for any other purpose
A writ petition had been filed by a designated Senior Advocate, Dr. Doma T. Bhutia, as a Public Interest Litigation (PIL) before the High Court of Sikkim, Gangtok, challenging the vires to Explanation (v) contained under clause (26AAA) of section 10 of the Income Tax Act, 1961, which was introduced by way of amendment in terms of the Finance Act, 2023, insofar as it dealt with the definition of the term “Sikkimese”. According to the writ petitioner, this amendment to the definition of the term “Sikkimese” under section 10 clause (26AAA) of Explanation (v) of the Income-tax Act, 1961, by the Finance Act2023, was in violation of Article 371F(k) of the Constitution of India. According to the writ petitioner, it was the responsibility of the State of Sikkim to ensure protection of the old laws, including their preservation/protection, as provided under Article 371F(k) of the Constitution of India, in public interest.
The High Court d
