Case Law Details
Case Name : Binoy Viswam vs. Union of India (Supreme Court of India)
Appeal Number : W.P.(C) No. 1093/2017
Date of Judgement/Order : 08/11/2017
Related Assessment Year :
Courts :
Supreme Court of India
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Supreme Court questioned the maintainability of the petition filed by CPI Leader in which he challenged the provisions of section 139AA of the Income Tax Act,1961 which mandates linking of Aadhaar with PAN number for filing income tax returns (ITR). The petition was later withdrawn by the counsel appeared on behalf of the petitioner.
Supreme Court has already held in a seprate petition filed by the Assessee that –
(i) 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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