https://www.taxtmi.com/caselaws?id=364431 Where the competent authority had extended the time for PAN-Aadhaar linkage under Section 119, the return-filing system could not insist on Aadhaar linkage during the extended period. The Court directed that taxpayers be allowed to file returns without furnishing Aadhaar linkage details or enrolment proof for that period, and that the administration provide a functional digital mechanism consistent with the extension. Returns were to be processed in accordance with law and the applicable CBDT circular as extended. en-us Tue, 24 Jul 2018 00:00:00 +0530 Tue, 11 Sep 2018 14:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364431 Where the competent authority had extended the time for PAN-Aadhaar linkage under Section 119, the return-filing system could not insist on Aadhaar linkage during the extended period. The Court directed that taxpayers be allowed to file returns without furnishing Aadhaar linkage details or enrolment proof for that period, and that the administration provide a functional digital mechanism consistent with the extension. Returns were to be processed in accordance with law and the applicable CBDT circular as extended. Case-Laws Income Tax Tue, 24 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364431