Union of India & Ors. v. Shreya Sen & Anr
[Citation -2019-LL-0204-88]
| Citation | 2019-LL-0204-88 |
|---|---|
| Appellant Name | Union of India & Ors. |
| Respondent Name | Shreya Sen & Anr. |
| Court | SUPREME COURT |
| Relevant Act | Income-tax |
| Date of Order | 04/02/2019 |
| Assessment Year | 2019-20 |
| Judgment | View Judgment |
| Keyword Tags | income tax return • linkage of aadhar and pan numbers |
| Bot Summary: | UPON hearing the counsel the Court made the following ORDER Delay condoned. The High Court vide impugned order dated 24.2.2018 passed in Writ Signature Not Verified Petition No.7444 of 2018, had permitted the Digitally signed by SANJAY KUMAR Date: 2019.02.05 respondents herein to file the Income Tax Return for the Assessment 16:59:06 IST Reason: Year 2018-19 without linkage of their Aadhar and PAN numbers and it was also directed that the Income Tax Department would not insist 2 on production of their number of Aadhar enrolement. The aforesaid order was passed by the High Court having regard to the fact that the matter was pending consideration in this Court. Thereafter, this Court has decided the matter and upheld the vires of section 139AA of the Income Tax Act. In view thereof, linkage of PAN with Aadhar is mandatory. Insofar as assessment year 2018-19 is concerned, learned counsel appearing for the respondents informs that the respondents had filed the income tax returns in terms of the orders of the High Court and the assessment has also been completed. We therefore make it clear that for the assessment year 2019-20, the income tax return shall be filed in terms of the judgment passed by this Court. |