Who Is Justice Dharmadhikari, Madras High Court Chief Justice Pick

Justice Dharmadhikari's career has been shaped by a mix of courtroom work, administrative responsibility, and major public interest litigation.

27 Feb 2026, 08:03 · www.ndtv.com

Kochi:

Just hours before news broke that he had been recommended as the next Chief Justice of the Madras High Court, Justice Sushrut Arvind Dharmadhikari was hearing an urgent case at the Kerala High Court. Late on the night of February 26, he sat on a division bench to hear an appeal related to the film 'The Kerala Story 2'. The hearing that began at 7.30 pm continued till 10.00 pm - a rare event seen in Kerala High Court.

Justice Dharmadhikari's career has been shaped by a mix of courtroom work, administrative responsibility, and major public interest litigation, and during the hearing, his interest peaked during the argument by senior Supreme Court lawyer Neeraj Kishan Kaul, counsel for the film maker placed his argument in the maintainability of the writ petition as a public interest litigation.

The comment by Neeraj Kaul, "My lordship, you expressed it better than me," gave a hint of his exhaustive experience in the domain.

Over the years, he has handled cases that range from constitutional issues to complex tax disputes. His judicial record shows a clear focus on procedural discipline and efficient use of court time.

Long before his elevation to the Kerala High Court, Justice Dharmadhikari had been linked to one of the most important legal matters in India's history, the Bhopal Gas Tragedy. Early in his career, Justice Dharmadhikari served as counsel for the Welfare Commissioner for Bhopal Gas victims. Years later, while serving as a judge of the Madhya Pradesh High Court, he also worked as the Welfare Commissioner responsible for overseeing relief and rehabilitation for survivors of the disaster. During that time, he spoke strongly about the delays faced by victims waiting for compensation and medical assistance.

While reviewing the process of disbursing relief money, he made a sharp observation that drew attention across the legal system. "The survivors of this tragedy have already waited decades for justice. We cannot allow bureaucratic red tape to become a second disaster for them. Technology and law must move faster than the suffering of the people," he had said.

His remarks led to a push to digitise health records and compensation data for survivors. The move ensured that many elderly victims did not have to repeatedly prove their identity or travel long distances to access benefits.

In the field of tax law, Justice Dharmadhikari has also delivered several significant rulings. One of his recent contributions involved enforcing litigation discipline within the tax administration. In February last year, he presided over a series of decisions that applied the Central Board of Direct Taxes Circular No. 9 of 2024, which increased the monetary threshold for the Income Tax Department to file appeals before High Courts to Rs 2 crore.

In cases such as Guruji Products Pvt Ltd v Income Tax Department, Globus Housing v ITD, and Swift Intermedia v ITD, appeals filed by the Revenue were dismissed because the tax impact was below the new limit. While dismissing these cases, the court clarified that the legal questions involved would remain open. These singular rulings helped clear a massive backlog of old tax disputes and allowed courts to focus on cases with larger financial and constitutional implications.

Justice Dharmadhikari has also delivered key rulings on the reopening of income tax assessments under Section 148 of the Income Tax Act. In Ayojan Food Creations Pvt Ltd v Assistant Commissioner of Income Tax (2024), he held that High Courts should normally avoid interfering at the stage of a tax notice unless there is a clear lack of jurisdiction. He stressed that the Income Tax Act provides a complete system through which taxpayers can respond to notices before the assessing officer.

In another case, Late Smt Shakuntala Thakur v Income Tax Officer (2024), he dealt with the issue of tax notices issued to dead individuals. The court held that such notices are not automatically invalid if the legal heirs had failed to inform the tax department about the death. The judgment set a higher standard for procedural objections raised in tax litigation.

He has also examined the functioning of charitable trusts that claim tax exemptions. In the case involving Peoples Medical College, he was part of a bench that examined whether medical institutions claiming charitable status were genuinely serving the public. The court closely looked at allegations of capitation fees collected from students and considered whether such practices could result in the loss of tax exemptions granted under Sections 11 and 12 of the Income Tax Act. The judgment stressed that charitable status cannot be used as a cover for profit-making activities.

Justice Dharmadhikari has also ruled on corporate restructuring disputes in tax matters. In MPAKVN Bhopal v Income Tax Department, he addressed the issue of tax proceedings against companies that had ceased to exist after mergers.

The court held that once a company is legally merged and its Permanent Account Number is deactivated, tax authorities cannot continue proceedings against the non-existent entity. The ruling provided important clarity for companies undergoing mergers and restructuring.

Justice Dharmadhikari was born on July 8, 1966, in Raipur. He is the son of the late Arvind H Dharmadhikari and the late Shubha Dharmadhikari. He studied commerce and law at Nagpur University before beginning his legal career.

He enrolled as an advocate in the Madhya Pradesh High Court at Jabalpur in 1992. Over the next two decades, he built a strong practice and served as Standing Counsel for the Union government between 2000 and 2015. During this period, he represented several institutions, including the Income Tax Department, the Reserve Bank of India, and BSNL. He also appeared for the Central Excise department, Kendriya Vidyalaya Sangathan, and several public sector organisations.

In April 2016, he was appointed as an Additional Judge of the Madhya Pradesh High Court. He became a permanent judge in March 2018. In April 2025, he was transferred to the Kerala High Court.

The Supreme Court collegium has now recommended him as the Chief Justice of the Madras High Court. If the appointment is cleared, he will succeed Justice Manindra Mohan Shrivastava.

Justice Dharmadhikari's appointment marks the first implementation of the Collegium's new "Advance Transfer Policy." Under this rule, a Chief Justice-designate is transferred to their new High Court roughly two months before the vacancy arises. This allows the incoming leader to become well-versed in the administrative and judicial affairs of the court before formally taking the oath.

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