Bench led by Justice Varma had rejected Cong's plea on Rs 100 crore I-T notice

Last year in March, the Delhi High Court had refused to interfere with a decision of the Income Tax Appellate Tribunal (ITAT) order rejecting the Congress party's plea for a stay on a tax department notice for recovery of dues of more than ₹100 crore. The judgement was delivered by a division bench comprising Justices Yashwant Varma and Purushaindra Kumar Kaurav.

The judgement was authored by Justice Varma, who is facing an impeachment motion for his indictment by an in-house committee of three high court judges over the recovery of a large sum of unaccounted cash at his official residence in Delhi. "Accordingly, while we find no ground to interfere with the order impugned, we dispose of the writ petition according liberty to the petitioner to approach the ITAT by way of a fresh stay application bringing to its attention the change in circumstances noticed above. An application, if so moved, may be considered by the ITAT with due expedition," the judgement dated March 13, 2024, read. The HC had, however, granted liberty to Congress to move the ITAT again in case of any change of circumstances.

The Income Tax Department had issued a notice to the Congress for recovery of ₹102 crore in outstanding tax for the assessment year 2018-19.

On March 8, 2024, the ITAT dismissed Congress' application seeking a stay on the notice. Aggrieved, the Congress moved the Delhi High Court.