2017 (11) TMI 450

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ate For The Respondent : Mr Bhatt For Mrs Mauna M Bhatt, Advocate ORAL ORDER (PER : HONOURABLE MR.JUSTICE AKIL KURESHI) 1. Affidavit in reply filed by respondent No.3 is taken on record. The petitioner has challenged the validity of section 139AA of the Income Tax Act, 1961, on the ground that the same violates Article 21 of the Constitution. The petitioner has also prayed for a direct....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....India and ors reported in (2017) 7 SCC 59 had the occasion to test the validity of section 139AA of the Act minus the issue of right to privacy being the fundamental right since at the time such issue was pending before the larger Bench of the Supreme Court. The Court considered the issue and upheld the validity of the said section. However, later on, in case of Justice K.S.Puttaswamy (Retd.) & an....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hes such a right is at large before the Supreme Court. In the meantime, the last date for filing return for the petitionerassessee would be 31.10.2017. If, by that time, no return is filed, the petitioner would expose himself to certain penal liabilities. On the other hand, if the department is directed to accept the petitioner's return without any further obligation on its part, no prejudice ....