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2019 (2) TMI 326 - SC - Income TaxMandation of linkage of PAN with Aadhar - Permission to file Income Tax returns without complying with the condition of providing Aadhar Card registration number or Aadhar Card Enrolment number - Held that:- As upheld the vires of section 139AA of the Income Tax Act linkage of PAN with Aadhar is mandatory. Insofar as assessment year 2018-19 is concerned, learned counsel appearing for the respondents informs that the respondents had filed the income tax returns in terms of the orders of the High Court and the assessment has also been completed. We therefore make it clear that for the assessment year 2019-20, the income tax return shall be filed in terms of the judgment passed by this Court.
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