HC allows filing of returns without quoting Aadhaar
Petitioner rests case on SC decision
The Madras High Court on Tuesday permitted an income tax assessee to file her returns for assessment year 2017-18 either manually or through e-filing system without insisting upon the Aadhaar number.
Justice T.S. Sivagnanam granted the interim order on a writ petition filed by advocate Preeti Mohan since Tuesday was the last day for filing the returns. The judge pointed out that the balance of convenience was in favour of the petitioner as she may have to end up paying penalty for belated payment of tax .
The petitioner’s case rested upon an interim decision taken by the Supreme Court in Binoy Viswam’s case on June 9 this year. In that case, the apex court was dealing with the validity of Section 139AA of the Income Tax Act of 1961 which makes it mandatory to quote Aadhaar number in the return of income as well as application for PAN card.
Mr. Justice Sivagnanam pointed out that the Supreme Court had held that the PAN cards held by the income tax assessees could not be treated as invalid until the validity of Section 139AA was tested against the touchstone of Article 21 (right to life and personal liberty) of the Constitution as well as the right to privacy and human dignity.
No comments:
Post a Comment