The Delhi High Court on Monday, January 19, 2026, struck down the 2016 income tax reassessment notices issued to NDTV founders Prannoy Roy and Radhika Roy. The court called the reassessment proceedings "arbitrary" and against fundamental and constitutional rights. A Bench of Justices Dinesh Mehta and Vinod Kumar said the tax authorities had no jurisdiction to subject the Roys to reassessment proceedings for the second time over the same transaction. The court highlighted that repeated reassessment leads to "unnecessary harassment" and creates unpredictability and uncertainty. "The facts of the present case speak volumes as to how the proceedings are arbitrary and contrary to the statutory provisions," said the Bench while allowing the petitions of Prannoy and Radhika Roy. The court quashed the notices dated March 31, 2016, and any orders or proceedings following them. It ordered the tax department to pay ₹1,00,000 each to the Roys as token cost, stating, "No amount of cost can be treated enough for these cases." The income tax notices related to reassessment of the Roys' income for 2009-10. The issue involved "interest-free" loans they received from RRPR Holding Private Limited, NDTV's promoter entity. Prannoy and Radhika Roy were shareholders and directors of RRPR. An earlier reassessment happened between 2011 and 2013. The 2016 notice was issued again based on a complaint, but the court noted no new facts emerged since the first reassessment. "The respondents cannot justifiably trigger the proceedings under Section 147/148 all over again," the court said. The judgment also stated that the reassessment violated the Roys' constitutional rights under Articles 14, 19(1)(g), and 300A. It emphasized the importance of a fair and predictable legal process, calling repeated reassessment a threat to fundamental rights.