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2018 (7) TMI 480 - HC - Income TaxPAN and Aadhar linking - Seeking to set aside Rule 12(3) of the Income Tax Rules 1961 - No Discretion to the Authorities under the Income Tax Act 1961(Act) to accept Income Tax returns other than electronically - Held that:- In case the system does not accept the petitioner’s return of income then in that event the petitioners are permitted to file their return of income in physical form with the Assessing officer on or before 30 June 2018. The respondents State is directed to accept the return of income for the Assessment Year 201819 by the petitioners herein if uploaded on or before 30th June, 2018 without Aadhar number, Aadhar Enrollment or any linkage with the PAN details. This is without prejudice to the rights and contentions of the state that such Returns of Income are contrary to the provisions of the Act. In case the system does not accept the Returns of Income filed by the petitioners in the absence of it quoting the Aadhar number or Aadhar Enrollment number or Linking with PAN details, then in that event the petitioners herein are at liberty to file their return of income in physical form with the jurisdictional Assessing Officer on or before 2nd July, 2018, who would accept the same. This has become necessary as we are informed that the Income Tax Office is closed on 30th June, 2018 and 1st July, 2018. The directions made in this order are restricted only to the petitioners before us. This is an interim order, without prejudice to the rights and contentions of the parties. Petition to be on board on 17th July, 2018 at 3.00 p.m. Parties to act on copy of this order duly authenticated by the Associate of this Court.
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