TMI Blog2020 (1) TMI 696X X X X Extracts X X X X X X X X Extracts X X X X ..... Whether the Aadhaar Act was rightly introduced as a Money Bill - As decided in the case of Rojer Mathew v. South Indian Bank Ltd. [ 2019 (11) TMI 716 - SUPREME COURT] has referred the issue for consideration by a larger Bench. The validity of the Aadhaar Act therefore, has not attained finality. In the event, the larger Bench holds that the Aadhaar Act could not have been introduced as a Money Bill, section 139AA of the Act would be rendered redundant. Therefore, if the applicant is directed to abide by the provisions of section 139AA of the Act, in the event the challenge to the Aadhaar Act being introduced as a Money Bill were to succeed, it would not be possible to turn the clock back as the applicant would be required to provid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CE SANGEETA K. VISHEN MR SN SOPARKAR, SENIOR ADVOCATE with MRS SWATI SOPARKAR FOR THE PETITIONER MR MR BHATT, SENIOR ADVOCATE with MRS MAUNA M BHATT FOR THE RESPONDENT ORDER ( Per : Honourable Ms. Justice Harsha Devani ) 1. By this application, the applicant (original petitioner) seeks a declaration that he 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 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 co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ade inoperative and the applicant should be permitted to use his PAN number. 2.1 It was submitted that applicant has filed his return of income regularly and the only issue is that by virtue of the proviso to section 139AA of the Act, his PAN would become inoperative. It was submitted that if the applicant s PAN is suspended, he would not be able to operate his accounts. It was submitted that since the result of the reference would have a direct impact on the controversy 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d that the conclusion of the Court that the amendments are constitutionally valid and the view expressed by the Andhra Pradesh High Court is erroneous is a conscious decision of the Court itself on application of mind to the provisions of the Act. It is no doubt true that the counsel for the respondent Venkatagiri had indicated that the respondent will have no objection to the judgments and orders of the High Court under appeal, being set aside. But that by itself would not tantamount to 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g statutory provisions and granting any relief to the applicant would tantamount to granting stay against the operation of the Supreme Court decision. Moreover, granting any relief to the applicant would have wide repercussions in the entire country. 4. In rejoinder, Mr. S.N. Soparkar, learned counsel for the applicant submitted that in view of the reference to the Larger Bench, it is not correct to say that the issue is final and conclusive inasmuch as the issue is at large before the Supreme Court. It was urged 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 responde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... would not be possible to turn the clock back as the applicant would be required to provide all the necessary information for obtaining an Aadhaar card and the claim of privacy of the applicant would be lost for all times to come. Under the circumstances, in the opinion of this court, with a view to balance the equities, the applicant needs to be protected by directing that his PAN shall not be declared inoperative and the applicant may not be subjected to the proviso to sub-section (2) of section 139AA of the Act till the judgment of the 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 repercuss ..... X X X X Extracts X X X X X X X X Extracts X X X X
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