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PAN not linked with Aadhar shall not be inoperative till SC’s larger bench finalise the validity of Aadhar Act

January 22, 2020[2020] 113 416 (Gujarat)

INCOME-TAX : Where relief claimed in petition is to direct department to accept return of income of applicant for assessment year 2017-18 furnished electronically under section 139(1) and to declare that section 139AA violates article 21 of Constitution of India, since on question as to whether Aadhaar Act was rightly introduced as a 'Money Bill', Supreme Court vide in case of Rojer Mathew v. South Indian Bank Ltd. has referred issue for consideration by a Larger Bench and therefore, validity of Aadhaar Act has not attained finality, with a view to balance equities, the High Court ordered that PAN of applicant shall not be declared inoperative and applicant would not be in default in any proceedings only for reason that permanent account number is not linked with Aadhaar or Aadhaar number is not quoted and applicant shall not be subjected to proviso to sub-section (2) of section 139AA till judgment of Supreme Court in Rojer Mathew v. South Indian Bank Ltd. [2019] 111 208 is delivered and available
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