9911796707
TMI Blog2020 (1) TMI 696X X X X Extracts X X X X X X X X Extracts X X X X ..... er is not linked with Aadhaar or Aadhaar number is not quoted; and that pending the petition, the petitioner may not be subjected to the proviso to sub-section (2) of section 139AA of the Income Tax Act, 1961 (hereinafter referred to as the "Act"). 2. Mr. S. N. Soparkar learned counsel for the applicant submitted that the very fact that the judgment of the Supreme Court in Justice K.S. Puttaswamy (Retd) (2019) 1 SCC 1, has been referred to the Larger Bench shows that the applicant has a prima facie case for not linking his permanent account number (PAN) with Aadhaar. It was submitted that the applicant will be facing absolutely irreparable injury should the proviso to sub-section (2) of section 139AA of the Act be made operative against h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ontroversy involved in the main petition, the main petition cannot be decided till the Supreme Court decides the reference. It was, accordingly, urged that until the Larger Bench of the Supreme Court decides the issue of validity of Aadhaar Act, the special civil application be kept in abeyance and it be declared that the applicant would not be in default in any proceedings only for the reason that the permanent account number is not linked with Aadhaar or Aadhaar number is not quoted; and that pending the petition, the applicant may not be subjected to the proviso to subsection (2) of section 139AA of the Act. 3. On the other hand, Mr. M.R. Bhatt, Senior Advocate, learned counsel invited the attention of the court to the relevant paragra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o hold that the judgment is a judgment on concession. Even after recording the stand of the counsel appearing for Venkatagiri when the Court observed "we are also of the view that the two amendments referred to above, are constitutionally valid", the same is unequivocal determination of the constitutional validity of the Amended Act, it cannot be dubbed as a conclusion on concession, nor can it be held to be a conclusion without application of mind, particularly when the very constitutionality of the Amendment Act was the core question before the Court. It is also apparent from the further direction when the Court holds 'we further make it clear that the period during which interim payments are payable under the above said Act ends w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed that all that the applicant is asking is that he be excused from the evil effects of the provisions of section 139AA of the Act. 5. In this case, the relief claimed in the main petition is to direct the respondents No.2 and 3 to accept the return of income of the applicant for assessment year 2017-18 furnished electronically under section 139(1) of the Income Tax Act, 1961; and to declare that section 139AA of the Act violates article 21 of the Constitution of India. Pursuant to interim order passed by this court, the applicant has already filed the return of income for assessment year 2017-18; however, during the pendency of this petition, the validity of section 139AA of the Act has been upheld by the Supreme Court in Justice K.S. Pu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Supreme Court in Rojer Mathew v. South Indian Bank Ltd. is delivered and available. In the opinion of this court, grant of such interim relief in favour of the applicant can in no manner have wide repercussions as is sought to be contended on behalf of the revenue. 7. In the light of the above discussion, the application succeeds and is, accordingly, allowed to the following extent: It is ordered that PAN of the applicant shall not be declared inoperative and the applicant would not be in default in any proceedings only for the reason that the permanent account number is not linked with Aadhaar or Aadhaar number is not quoted and the applicant shall not be subjected to the proviso to sub-section (2) of section 139AA of the Act till th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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