Lawstreet Journal

PAN not inoperative if not linked to Aadhaar till SC’s verdict: Guj HC

Lawstreet Journal 24 Jan 2020 4:31am

Image courtesy: Lawstreet Journal Judiciary PAN not inoperative if not linked to Aadhaar till SC’s verdict: Guj HC

The deadline for linking PAN with Aadhaar card has been extended several times and now the final date is decided as March 31, 2020. On January 23, 2020 the Gujarat High Court in one of its judgements stated that PAN not linked to Aadhaar shall not be inoperative till the Supreme Court’s judgement on the constitutional validity of Aadhaar Act is given. 

The judgement was given by a single judge bench of Justice Harsha Devani. An appeal was filed recently in the Gujarat High Court by one Mr. Bandish Saurabh Soparkar seeking a declaration that he would not be in default in any proceedings only for the reason that the permanent account number (PAN) is not linked with Aadhaar or Aadhaar Number is not quoted. As per section 139AA of the Income Tax Act, 1961 every person who is allotted Permanent Account number should intimate his/her Aadhaar number to the Income Tax Department otherwise the that persons’ PAN shall be inoperative. The Gujarat High Court observed that the opinion of majority in the K.S. Puttaswamy v. Union of India case makes its application difficult to the present case and raises a potential conflict between the judgements of coordinate Benches. The court even observes that the constitutional validity of the Aadhaar Act is itself in question to a larger Bench of the Supreme Court. Counsel for the applicant submitted that due to the ambiguity in the decisions of the Supreme court and their reference to the larger bench makes the applicant have this… Continue Reading...


Tagged: aadhaar number   Aadhaar   Aadhaar card   uidai aadhaar   link aadhaar card  
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