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TMI Blog2017 (11) TMI 450X X X X Extracts X X X X X X X X Extracts X X X X ..... For Mrs Mauna M Bhatt, Advocate ORAL ORDER (PER : HONOURABLE MR.JUSTICE AKIL KURESHI) 1. Affidavit in reply filed by respondent No.3 is taken on record. The petitioner has challenged the validity of section 139AA of the Income Tax Act, 1961, on the ground that the same violates Article 21 of the Constitution. The petitioner has also prayed for a direction to respondent Nos. 2 and 3 - the Inc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... had the occasion to test the validity of section 139AA of the Act minus the issue of right to privacy being the fundamental right since at the time such issue was pending before the larger Bench of the Supreme Court. The Court considered the issue and upheld the validity of the said section. However, later on, in case of Justice K.S.Puttaswamy (Retd.) & anr vs. Union of India and ors in Writ Petit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eme Court. In the meantime, the last date for filing return for the petitionerassessee 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. 4. In t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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