Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2017 (11) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (11) TMI 450 - HC - Income TaxValidity of section 139AA - petitioner does not possess the Aadhar card - filing of return of income with PAN which is neither linked with an Aadhar card nor where the assessee has applied for Aadhar and such application is pending, would be invalid - whether adherence to section 139AA violates Article 21 of the Constitution? - Held that:- On one hand, minus the angle of right to privacy, the Supreme Court in case of Binoy Viswam (2017 (6) TMI 478 - SUPREME COURT OF INDIA ) has upheld the validity of section 139AA of the Act. The question of validity of section 139AA of the Act on the anvil of breach of right to privacy would now have to be tested. The question whether Aadhar card regime breaches such a right is at large before the Supreme Court. In the meantime, the last date for filing return for the petitioner-assessee would be 31.10.2017. If, by that time, no return is filed, the petitioner would expose himself to certain penal liabilities. On the other hand, if the department is directed to accept the petitioner's return without any further obligation on its part, no prejudice would be caused to the respondents. Thus by way of interim directions, the petitioner is allowed to file the return of income for the assessment year 2017-18 before the department in hard copy. The department may accept the same without the petitioner linking his PAN card with Aadhar card or having to make a declaration that he has applied for one. It would not be obligatory for the department to process such return.
|