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2018 (5) TMI 1741 - HC - Income TaxValidity of Section 139AA - Requirement of AADHAAR number in filing return of income and obtaining PAN - Failure to link Aadhaar with PAN - Held that:- When Binoy Viswam (2017 (6) TMI 478 - SUPREME COURT OF IND) was decided, the Court was conscious of the issue as to whether the fundamental right to privacy existed or otherwise was moot; the Larger Bench of the Judges is seized of the reference. Consciously, therefore, Binoy Viswam (supra) had not only upheld the validity of Section 139 AA of the Act but also added a note of caution that the consequences spelt out under Section 139AA(2) of the Act would not be presently visited with respect to those assesses who are not Aadhaar Card holders and do not comply with the mandate. The Five Judges (who were part of the Bench) merely reiterated those observations when the judgment was pronounced by the nine Judges. If the CBDT’s circular dated 27.03.2018 is noticed in the background of these circumstances, there is no room for doubt that the time for linking PAN with Aadhaar has been extended to June 2018 in its expressed term. The Court, therefore, sees no reason to vary its previous order. The returns filed by the petitioner shall be expedited and processed in accordance with law - returns filed by the petitioner shall be expedited and processed in accordance with law subject to the outcome of the decision in [2017 (8) TMI 938 - SUPREME COURT]
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