CHENNAI: A week after permitting a lawyer to file her I-T return without either the Aadhaar or Aadhaar enrolment number, the Madras High Court on Tuesday dismissed a petition seeking similar relief.
T Kumararaja had sought the court's direction to I-T authorities that he be allowed to file his return for 2017-18 without the Aadhaar number. Kumararaja had cited the SC's decision in the Binoy Viswam vs Union of India case, saying, "The SC has granted a partial stay on sub-section (2) of section 139AA of the Income Tax Act and that assessees... who have not enrolled under Aadhaar... cannot have their PAN treated as invalid until the SC... determines... the validity of the Aadhaar Act."
Justice T S Sivagnanam, however, agreed with additional solicitor general of India G Rajagopalan that the"...SC's limited stay was only against invalidating PAN on failure to link it with Aadhaar... to facilitate other day-today transactions, including banking".
T Kumararaja had sought the court's direction to I-T authorities that he be allowed to file his return for 2017-18 without the Aadhaar number. Kumararaja had cited the SC's decision in the Binoy Viswam vs Union of India case, saying, "The SC has granted a partial stay on sub-section (2) of section 139AA of the Income Tax Act and that assessees... who have not enrolled under Aadhaar... cannot have their PAN treated as invalid until the SC... determines... the validity of the Aadhaar Act."
Justice T S Sivagnanam, however, agreed with additional solicitor general of India G Rajagopalan that the"...SC's limited stay was only against invalidating PAN on failure to link it with Aadhaar... to facilitate other day-today transactions, including banking".
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