https://www.taxtmi.com/caselaws?id=274079 The Delhi High Court upheld the validity of Section 139AA of the Income Tax Act, 1961, in line with Supreme Court judgments. The court emphasized that consequences under Section 139AA(2) would not immediately apply to non-Aadhaar holders. Considering the CBDT's circular extending the PAN-Aadhaar linking deadline, the court maintained its previous order, directing processing of petitioner's returns per law. The writ petitions were disposed of, pending applications resolved, and parties were ordered dasti for necessary action. The judgment clarified legal interpretation and deadline extension for PAN-Aadhaar linking, ensuring compliance with legal and judicial requirements. en-us Mon, 14 May 2018 00:00:00 +0530 Wed, 29 Aug 2018 11:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=274079 The Delhi High Court upheld the validity of Section 139AA of the Income Tax Act, 1961, in line with Supreme Court judgments. The court emphasized that consequences under Section 139AA(2) would not immediately apply to non-Aadhaar holders. Considering the CBDT's circular extending the PAN-Aadhaar linking deadline, the court maintained its previous order, directing processing of petitioner's returns per law. The writ petitions were disposed of, pending applications resolved, and parties were ordered dasti for necessary action. The judgment clarified legal interpretation and deadline extension for PAN-Aadhaar linking, ensuring compliance with legal and judicial requirements. Case-Laws Income Tax Mon, 14 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=274079