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2018 (1) TMI 279 - MADRAS HIGH COURTRequirement of AADHAAR number in filing return of income - petitioner seeking permission to file his income tax returns either manually or through appropriate e-filing facility without insisting the petitioner to produce his aadhaar card and/or enrollment ID as defined under Section 139AA - Constitutional validity of Section 139AA - Held that:- The prayer sought for in this writ petition is squarely covered by the earlier decision of this Court in the case of Thiagarajan Kumararaja vs. Union of India [2017 (11) TMI 584 - MADRAS HIGH COURT] On a reading of the quoted paragraphs in the decision in the case of Binoy Viswam, [2017 (6) TMI 478 - SUPREME COURT OF INDIA] it would clearly show that the Hon'ble Supreme Court has not stayed the Proviso to Sub-Section (2) of Section 139AA of the Act and the partial stay would be applicable only to facilitate the other transactions, which are mentioned in Rule 114B of the Rules, which pertains to transactions, in relation to which, PAN is to be quoted in all documents for the purpose of Clause (C) of Sub-Section (5) of Section 139A of the Act. Therefore, to state that the partial stay granted by the Hon'ble Supreme Court would enure to the benefit of the petitioner even for filing income tax returns is a plea, which is not sustainable and is liable to be rejected.
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