TMI BlogGiving effect to the judgement(s)/order(s) of Hon'ble Supreme Court on Aadhaar-PAN for filing return of incomeX X X X Extracts X X X X X X X X Extracts X X X X ..... judgement(s)/order(s) of Hon'ble Supreme Court on Aadhaar-PAN for filing return of income-regd.- As per clause (ii) of sub-section (1) of section 139AA of the Income-tax Act, 1961, with effect from 01.07.2017, every person who is eligible to obtain Aadhaar number has to quote the Aadhaar number in return of income. 2 . In a series of judgments i.e. (i) Binoy Viswam Vs. Union of In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d under sub-section (3) of section 139AA of the Act. Thus, returns being filed either electronically or manually cannot be filed without quoting the Aadhaar number. 4 . Returns which were filed prior to 01.04.2019 without quoting of Aadhaar number as an outcome of any decision of different High Courts in a specific case or returns which were filed during the period when the online function ..... X X X X Extracts X X X X X X X X Extracts X X X X
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