Sanctioning authority acts mechanically without independent application of mind. Absence of judicial warrant makes the law constitutionally suspect. It is true that High Courts may examine satisfaction or sanction, but judicial review occurs after intrusion has taken place. 8/8
These sweeping powers are being justified on the ground that law contains in-built safeguards. So-called safeguards are empty ritual in practice. Tax officer isn't required to disclose reasons to taxpayer. In many cases, belief formed during or after, search & seizure exercise. 7/
Law fails to withstand rigours of Puttaswamy. Social media accounts, for e.g., are not determinative of taxable income. Political dissent take place online and the law risks creating a chilling effect on political speech as taxpayers may self-censor for fear of surveillance. 6/
Several decades ago, a five-judge Bench of the Supreme Court upheld the constitutionality of Section 132 while relying upon a decision handed down in the 1950s. These decisions do not stand in view of the nine-judge bench decision of the Supreme Court in K.S. Puttaswamy. 5/
The law extends traditional physical search powers to permit direct digital access, thereby significantly enlarging the scope of state intrusion into personal informational domains. This expansion raises immediate constitutional concerns. 4/
New law empowers tax authority to enter and search any place where computer system is located. "Computer system” is defined to include “virtual digital space,” covering personal and professional communications platforms, social-media accounts etc. 3/
Power to conduct search, seizure already delineated in section 132 of 1961 Act. One would’ve expected govt undertaking task of overhauling a sixty-year-old law to align such powers with recent privacy jurisprudence. Instead, new law renders it even more draconian. 2/
Income Tax Bill, 2025, which was hastily pushed through Parliament without any debate, gazetted today. Included in the Act is a provision that grants sweeping powers to the tax authority to invade digital informational privacy of taxpayers. Thread 1/
Easy to conceptualise this unconstitutional bill when you pack institutions with party loyalists. From courts refusing anticipatory bail to arbitrary arrests to Magistrates allowing remand for asking to lack of uniformity in bail. Criminal law is to deter crime not to *teach lesson* to opponents
BJP's assault on constitution's basic features continues. Haven't seen the text, but looks like the new Bill takes a knife and casually cuts the federalism cord, and establishes the supremacy of a police state in India
Modi government "decolonized" criminal law so it can weaponize sedition law in Hindi?
Cry, my beloved nation, cry
Let's be also clear that the present Chief Election Commissioner was appointed by a committee headed by Prime Minister Modi, and with Amit Shah as member, in direct violation of the Constitution Bench judgement of the Supreme Court in Anoop Baranwal's case
This Independence Day, a reminder that Umar Khalid continues to languish in jail for five years for simply exercising his democratic rights. When will he get his liberty back?
Complete breakdown of judicial discipline for which Supreme Court is directly responsible!
Few years ago, Ram Guha said that India is an "election only democracy". Rahul Gandhi's exposé shows that India is not even that! Absolute democratic decline under Modi government!
Absolutely nightmarish for a democracy where the state can keep a citizen in prison for as long as it chooses to for simply exercising fundamental rights, and constitutional courts stay mum
Why are people so upset about the fact that Mr. DY Chandrachud hasn’t yet vacated the official CJI bungalow? He’ll probably leave the premises later this year after celebrating Ganesh Puja with Prime Minister Modi
November 25, 1949. Smile on Ambedkar's face says it all. Ambedkar is presenting final draft of Constitution of India to Rajendra Prasad, President of Constituent Assembly. We are in 2025 and Baba Saheb's Constitution continues to endure, defying apprehensions #AmbedkarJayanti
Maharashtra police is dealing with hate speech, UP style. Wear saffron & promote hate, no problem. But those reporting hate speech & letting the world know how Muslims are being constantly demonized in India are the ones violating law. Zubair in UP. Kunal Purohit in Mumbai
Ex parte take down orders like these are an affront to constitutional rights. Why have plausible defence if alleged content can be forcibly taken down in the interim for the asking? That's nothing but death sentence without trial, which btw will take years to commence & complete
Justice Surya Kant grandstanding in weekend lectures: "Free Speech needs to be zealously protected." Justice Surya Kant on the bench when constitutional rights matter: "we know how to tackle free speech defenders." 2026 will be tough for free speech with Justice Kant as helm
After what happened today at Allahbadia's hearing, I have no doubt that Indian Supreme Court is now Solicitor General's Court. Topic for research! Judicial bullying of those who defend free speech. Constitutional morality must give way to public morality? No right without duty?
Naïve to view what happened to Reporters’ Collective as simply an income tax dispute. This is a majoritarian govt weaponizing tax law to financially jeopardize & cripple independent journalism, & send a chilling message to other non-profit media outfits which have refused to tow the government line.
Under Modi, India has witnessed crackdown on media outfits that have been critical of ruling dispensation. BBC’s India offices were raided by Tax Department weeks after it released documentary critically examining Modi’s role in 2002 Gujarat riots! NewsClick founder booked under anti-terror law!
Within a short span of time, The Reporters’ Collective has run multiple, fact-based investigative reports holding the ruling dispensation accountable on several issues, including an in-depth report on how the government gave reciprocal benefits to corporations that purchased electoral bonds
Last month, income tax dept refused to extend philanthropic status to The Reporters’ Collective noting journalism doesn't have general public utility. This is an affront to valuable constitutional freedoms, including citizens right to information. Public utility is implicit in philanthrojournalism
I think Indira Jaising should write and speak more often on Constitution and how Hindutva is slowly and steadily taking over. That's the kind of intellectual exorcism we need in India to liberate minds, including young legal minds, that have been seemingly possessed by Hindutva!
S Muralidhar who gave sleepless nights to Kapil Mishra in Delhi violence got immediately transferred. Wasn’t called to Supreme Court. Wasn’t made Chief Justice of Madras High Court. All under Collegium’s watch! Mishra gets Law & Justice. And we ask why judges aren’t independent?
