TMI Blog2017 (11) TMI 737X X X X Extracts X X X X X X X X Extracts X X X X ..... ined under Section 139AA - Held that:- It is seen that in identical circumstances, one of the assessee's by name Prasanth Sugathan moved the High Court of Kerala by filing petition wherein a similar relief was sought and the High Court of Kerala, by an order dated 04.8.2017, issued a direction to the third respondent therein to allow the petitioner therein to file income tax returns manually witho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aadhar number and/or enrollment ID. Notice to the respondents is accepted by Mr.Navin Durai Babu, learned Standing Counsel for the Revenue. He seeks time to get instructions and file counter. - W.P. No. 27826 of 2017 & WMP. No. 29820 of 2017 - - - Dated:- 31-10-2017 - T. S. Sivagnanam, J. For the Petitioner : M/s. Arun Karthik Mohan For the Respondent : -- ORDER Heard Mr.Suhr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rticle 21 of The Constitution including on the debate around the right to privacy and human dignity, etc. as limbs of Article 21, till the aforesaid aspect of Article 21 is decided by the Constitution Bench, a partial stay of the aforesaid proviso is necessary. In respect of those assessees, who do not have an aadhar card and who do not comply with the provisions of Section 139AA(2), it was held t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he income tax returns are filed belatedly and if, ultimately, the matter is decided by the Constitution Bench of the Hon'ble Supreme Court against the petitioner, then she may be liable for payment of interest for belated payment of tax. The balance of convenience is in favour of the petitioner for the grant of appropriate interim order. 5. Accordingly, there will be an interim direction to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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