TaxTMI 
TaxTMI 
2017 (11) TMI 584
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.... below : "Heard Mr.Suhrith Parthasarathy, learned counsel for the petitioner. 2. The petitioner before this Court is a practicing advocate and she has filed this writ petition praying for a direction to the third respondent to allow her to file income tax returns for the assessment year 2017-18 either manually or through e-filing facility without insisting for production of an aadhar number/card or enrollment identity as defined under Section 139AA of the Income Tax Act, 1961. 3. The petitioner's case rests upon the decision of the Hon'ble Supreme Court in the case of Binoy Viswam Vs. Union of India [reported in (2017) 396 ITR 66] wherein the Hon'ble Supreme Court pointed out that since the impugned provision therein (Section 139AA of the said Act) is yet to be considered on the touchstone of Article 21 of The Constitution including on the debate around the right to privacy and human dignity, etc. as limbs of Article 21, till the aforesaid aspect of Article 21 is decided by the Constitution Bench, a partial stay of the aforesaid proviso is necessary. In respect of those assessees, who do not have an aadhar card and who do not comply with the provisions of Sectio....
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....n 139AA of the Act and that the assessees like the petitioner, who have not enrolled under the Aadhaar (Targeted Delivery of Financial and Other Subsidies, Benefits and Services) Act 2016 (hereinafter called the Aadhaar Act) and who do not comply with the provisions of Section 139AA(2) of the Act, cannot have their Permanent Account Number (PAN) treated as invalid until the Supreme Court hears and determines the larger challenge, in which, the validity of the Aadhaar Act has been assailed. 5. It is his further submission that on a reading of the judgment of the Hon'ble Supreme Court in the case of Binoy Viswam, it is clear that the respondents cannot insist that persons like the petitioner, who have not enrolled under the Aadhaar Act and who do not wish to enroll themselves, must quote their aadhaar number or their enrollment ID in order to file their income tax returns in accordance with Section 143(1) of the Act. It is also submitted that without disclosing the aadhaar number, the petitioner would be unable to file his income tax returns and that therefore, the petitioner seeks a direction to the third respondent to permit him to file his returns without production of the aa....
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....tute and mandatory/compulsory in the other and that by itself cannot be a ground to question the competence of the Legislature. 10. In paragraphs 113 and 114 of the judgment, the Hon'ble Supreme Court, in order to consider the submissions advanced, bifurcated Section 139AA of the Act into two parts and observed as follows : "113. In order to consider the aforesaid submissions, we may bifurcate Section 139AA in two parts, as follows: (i) That portion of the provision which requires quoting of Aadhaar number (Sub-Section(1)) and requirement of intimating Aadhaar number to the prescribed authorities by these who are PAN holders (Sub-Section (2)). (ii) Consequences of failure to intimate Aadhaar number to the prescribed authority by specified date. 114. Insofar as first limb of Section 139AA of the Act is concerned, we have already held that it was within the competence of the Parliament to make a provision of this nature and further that it is not offensive of Article 14 of the Constitution. This requirement, per se, does not find foul with Article 19(1)(g) of the Constitution either, inasmuch as, quoting the Aadhaar number for purposes mentioned in Sub-Section (1) or in....
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....nsidering the aforesaid submission of the petitioners, one has to keep in mind the aforesaid purpose of the impugned provision and what it seeks to achieve. The provision is aimed at seeding Aadhaar with PAN. We have already held, while considering the submission based on Article 14 of the Constitution, that the provision is based on reasonable classification and that has nexus with the objective sought to be achieved. One of the main objectives is to de-duplicate PAN cards and to bring a situation where one person is not having more than one PAN card or a person is not able to get PAN cards in assumed/fictitious names. In such a scenario, if those persons who violate Section 139AA of the Act without any consequence, the provision shall be rendered toothless. It is the prerogative of the Legislature to make penal provisions for violation of any law made by it. In the instant case, requirement of giving Aadhaar enrolment number to the designated authority or stating this number in the income tax returns is directly connected with the issue of duplicate/fake PANs. "124. Therefore, it cannot be denied that there has to be some provision stating the consequences for not complying wit....