Judgement of the Supreme Court of India regarding quoting of Aadhaar number mandatory for filing of income tax returns, 09/06/2017

  • 09/06/2017

Judgement of the Supreme Court of India in the matter of Binoy Viswam Vs Union of India & Others dated 09/06/2017 regarding constitutional validity of Section 139AA of the Income Tax Act, 1961 which provision has been inserted by the amendment to the said Act vide Finance Act, 2017 for Quoting of Aadhaar number mandatory (i) in the application form for allotment of permanent account number; (ii) in the return of income.

Supreme Court in its judgement has upheld Section 139AA of the Income Tax Act as constitutionally valid which required quoting of the Aadhaar number in applying for PAN as well as for filing of income tax returns. The Court also held that the “Parliament was fully competent to enact Section 139AA of the Act and its authority to make this law was not diluted by the orders of this Court.”

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