Retd. Justice Dinesh Maheshwari, appointed Chairperson of 23rd Law Commission

Hon’ble Justice SC (Retd.) Shri Dinesh Maheshwari, appointed Chairperson of 23rd Law Commission of India

Hon’ble Justice (Retd.) Shri Dinesh Maheshwari, Judge, Supreme Court of India has been appointed as full-time Chairperson of the 23rd Law Commission of India with effect from the forenoon of 15th April, 2025 till the end of the term of the 23rd Law Commission of India.

The 23rd Law Commission of India was constituted by the Union Government through a notification by the Ministry of Law and Justice, with its term set from September 1, 2024, to August 31, 2027. It is a non-statutory advisory body tasked with reviewing existing laws, recommending reforms, and advising the government on legal matters. The commission was established to address contemporary legal challenges, promote justice, and align laws with constitutional objectives.

Structure: The commission consists of A full-time Chairperson, four full-time members, including a Member-Secretary, ex-officio members: Secretary of the Department of Legal Affairs and Secretary of the Legislative Department and up to five part-time members.

The Chairperson and members can be serving or retired Supreme Court or High Court judges, legal scholars, or other qualified persons. Serving judges, if appointed, serve until retirement or the end of the commission’s term, whichever is earlier.

As per the Notification of the Ministry of Law and Justice dated 15.04.2025, The President has appointed Hon’ble Justice (Retd.) Shri Dinesh Maheshwari Supreme Court of India as full-time Chairperson of the 23rd Law Commission of India with effect from the forenoon of 15th April, 2025 till the end of the term of the 23rd Law Commission of India.

As per the Notification(s) issued, the following appointments have been made in the 23rd Law Commission of India:

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• Appeal withdrawn against rejection u/s 12AB as assessee was availing benefit u/s 10(23C)(iiiad)
• When delay not mala fide, right of hearing on merit not to be rejected – ITAT
• Exemption u/s 54 allowed despite failure to deposit in Capital Gains Accounts Scheme
• No addition to be made in hands of assessee solely on basis of uncorroborated loose-sheet
• Claim of Leave Encashment exemption u/s 10(10AA)(ii) dismissed beyond Rs. 3 lakhs