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Supreme Court Of India

Hon'ble Judge(s): A. K. Sikri, Ashok Bhushan , JJ

(A) Income-Tax Act (43 of 1961) , S.139AA— Income-Tax Rules (1962) , R.114B— (as amended by Finance Act, 2017) - Quoting of Aadhaar number - Mandatory linkage of Income-tax returns with Aadhaar - Is constitutionally Valid - However, operation of proviso to S. 139-AA (2), invalidating Permanent Account Number (PAN) for failure to intimate Aadhaar Number - Partially stayed subject to outcome of decision of Constitution Bench challenging Aadhaar scheme as to legislative violation of Art. 21. Constitution of India , Art.14, Art.19(1)(g), Art.21— @page-SC2968 Those who are not PAN holders, while applying for PAN, they are required to give Aadhaar number. This is stipulation of sub-section (1) of S. 139AA. At same time, as far as existing PAN holders are concerned, since impugned provisions are yet to be considered on touchstone of Article 21 of Constitution, including on debate around Right to Privacy and human dignity, etc. as limbs of Article 21, till then aforesaid aspect of Article 21 is decided by Constitution Bench a partial stay of aforesaid proviso is necessary. Those who have already enrolled themselves under Aadhaar scheme would comply with requirement of sub-section (2) of Section 139AA of Act. Those who still want to enrol are free to do so. However, those assessees who are not Aadhaar card holders and do not comply with pro....