Significant judicial proceedings and regulatory compliance mandates took center stage in October 2026, impacting both legal practitioners and taxpayers across the country. The developments encompass major rulings from the judiciary alongside proactive administrative outreach from tax authorities.

Delhi High Court Weekly Legal Digest

Between October 5 and October 10, 2026, the Delhi High Court issued a diverse range of rulings addressing taxation, criminal law, and public accountability. Key highlights from the weekly proceedings include:

* In the taxation sphere, the court urged the Central Board of Direct Taxes to address the lack of a specified timeframe for deciding duplicate Permanent Account Number cancellation applications.

* In criminal and constitutional matters, the court dismissed petitions seeking Special Investigation Team probes into the 2020 North East Delhi riots and the 2019 Jamia Millia Islamia University violence.

* The bench also ruled that inordinate delays in filing chargesheets violate an accused person’s fundamental right to a speedy trial under Article 21 of the Constitution.

* On governance and public safety, the court directed the Delhi Police Commissioner to consider establishing dedicated Protection of Children from Sexual Offences investigation teams across every police district.

Income Tax Compliance Deadlines and SAKSHAM NUDGE

The Income Tax Department has rolled out administrative measures and revised timelines to streamline filing processes for the assessment year 2026-27. Authorities are actively reminding professionals to meet the newly established statutory dates.

Key metrics and operational figures for the current filing cycle include:

* Over 19.5 lakh tax audit reports have already been filed for the current assessment year.

* The Income Tax Department launched the SAKSHAM NUDGE initiative to target approximately 12,000 tax professionals who have filed fewer than 50% of the audit reports submitted in the previous financial year.

* The due date for filing tax audit reports for Assessment Year 2026-27 was extended from September 30, 2026, to October 21, 2026.

* The Income Tax Return filing deadline for audit-covered cases was moved from October 31, 2026, to November 21, 2026.

These synchronized regulatory updates reflect an ongoing effort by both the judiciary and tax administration to enforce accountability while accommodating procedural necessities for taxpayers and legal professionals.