THE HIGH COURT OF SIKKIM : GANGTOK (Civil Extra-Ordinary Jurisdiction)

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DIVISION BENCH: HON’BLE MR. JUSTICE BISWANATH SOMADDER, CHIEF JUSTICE HON’BLE MRS. JUSTICE MEENAKSHI MADAN RAI, JUDGE --------------------------------------------------------------------------------------

WP (PIL) No. 01/2025 DR. DOMA T. BHUTIA PETITIONER (S)

VERSUS UNION OF INDIA & ANOTHER RESPONDENT (S)

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Appearance:

Dr. Doma T. Bhutia, Petitioner-in-Person.

Ms. Sangita Pradhan, Deputy Solicitor General of India for respondent No.1 Mr. Zangpo Sherpa, Additional Advocate General with Mr. S. K. Chettri, Government Advocate for respondent No. 2.

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Date: 04/03/2025 JUDGMENT: (per the Hon’ble, the Chief Justice)

This writ petition has been filed by a designated Senior Advocate, Dr. Doma T. Bhutia, as a Public Interest Litigation (PIL), challenging the vires to Explanation (v) contained under clause (26AAA) of section 10 of the Income Tax Act, 1961, which was introduce