Case Law Details
Hussain Indorewala and Ors. Vs Union of India and Ors. (Bombay High Court)
For the reasons recorded separately, we pass the following Operative Order :
a) The respondents State is directed to accept the return of income for the Assessment Year 2018-19 by the petitioners herein if uploaded on or before 30th June, 2018 without Aadhar number, Aadhar Enrollment or any linkage with the PAN details. This is without prejudice to the rights and contentions of the state that such Returns of Income are contrary to the provisions of the Act.
b) In case the system does not accept the Returns of Income filed by the petitioners in the absence of it quoting the Aadhar number or Aadhar Enrollment number or Linking with PAN details, then in that event the petitioners herein are at liberty to file their return of income in physical form with the jurisdictional Assessing Officer on or before 2nd July, 2018, who would accept the same. This has become necessary as we are informed that the Income Tax Office is closed on 30th June, 2018 and 1st July, 2018.
c) The directions made in this order are restricted only to the petitioners before us. This is an interim order, without prejudice to the rights and contentions of the parties.
d) Petition to be on board on 17th July, 2018 at 3.00 p.m. Parties to act on copy of this order duly authenticated by the Associate of this Court.
