TaxTMI 
TaxTMI 
2018 (7) TMI 480
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....e petition would require consideration. Thus admitted. The issue raised would require early disposal. Therefore as convenient to all parties the petition is kept for disposal on 17 July 2018 at 3.00 p.m. 3. However the petitioners state that pending the consideration of their challenge by this court, they may be allowed to file their return of income electronically without indicating their Adhar number/Adhar enrollment number and without linking it with PAN as has been allowed(in similar circumstances)by the interim orders dated 28 March 2018 of Punjab and Haryana High Court and 4 April 2018 of Delhi High Court provided such returns of income are filed before 30 June 2018. It is submitted that the basis of the above interim decision is Press release dated 27 March 2018 issued by the Central Board of Direct Taxes(CBDT). Therefore we heard the parties today for the purposes of grant of interim reliefs and pass this order. 4. It is the case of the petitioners that on 27th March, 2018, the CBDT has issued a press release which extended the time to link PAN with Aadhar number, while filing the Income Tax Return from 31st March, 2018 to 30th June, 2018. The petitioners also placed reli....
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....DT, on or before 30th June, 2018. 6. On the other hand the learned Additional Solicitor General on instructions states that the decision of the Division Bench of Punjab and Haryana High Court's in the case of Pradeep Kumar (Supra) proceeded on a concession made by the Assistant Solicitor General and this concession by the Assistant Solicitor General was incorrect. In support he tenders a copy of the communication dated 27th June, 2018 addressed by the CBDT to the Chief Commissioner of Income Tax, Mumbai in response to this petition. In the aforesaid communication it is recorded that in the course of proceedings the Additional Solicitor General had made an incorrect statement before the Punjab and Haryana High court. Thus the Commissioner if Income Tax at Chandigarh has been requested to take appropriate measures. It is further submitted that in view of the clear provisions of Section 139AA of the Act the filling of Adhar numbers and linking it with PAN is mandatory. In support attention is drawn to the decision of the Apex Court in BINOY VISWAM VS. UNION OF INDIA AND ORS. (2017) 7 SCC 59. Wherein it was held that the Section 139AA of the Act, is not violative of Article 14 and....
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....dhar number or any Aadhar Enrolment number. This would indicate that the order dated 4 April 2018 of the Delhi High Court have been complied with and implemented by the respondent­-State. At this stage, it is not open to the State to take a stand that the orders passed by the Punjab & Haryana High Court and Delhi High Court as far back as 28th March 2018 and 4th April, 2018 are contrary to the statute and/or made on incorrect concession made by the counsel for the State, without even attempting to have the same set aside either in appeal and/or recalled/varied. 8. There can be no dispute with the proposition that there can be no estoppel against the law. However, the Respondent State itself must be clear in respect of the position in law with regard to the issue whether quoting of Adhar number while filing return of income is mandatory or not. It appears from the CBDT letter dated 27 June 2018 addressed to the Principal Commissioner of Income Tax at Mumbai, referred to hereinabove and tendered by the Learned Additional Solicitor General itself states that this issue has been referred to the Law Ministry and its opinion thereon is awaited. In any case when the State itself is n....
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....e cannot be a slave to a facility only because its architecture is defective. The system is meant to assist us in achieving our objectives and not otherwise. However, in view of the above it is made clear that incase the system does not accept the petitioner's return of income then in that event the petitioners are permitted to file their return of income in physical form with the Assessing officer on or before 30 June 2018. At this the Respondent State informs us that the Income Tax Office is closed tomorrow and day after i.e. Saturday 30 June and Sunday i.e. 1 July.2018. 10. In the present facts this stand of the Respondent State is rather curious. The delay in dealing with this petition is entirely at the door of the Revenue. This petition was first on board on 21st June, 2018. At time the respondents did not appear even though the counsel for the petitioners stated that the respondents have been served. However we were of the view that before we pass any order on this petition the revenue should be heard. Therefore, we adjourned this petition specifically to 25th June, 2018 at 3.00 p.m. On 25th June, 2018, Mr. Suresh Kumar learned Counsel appearing for the respondent­-Stat....