Taxcharcha
Income TaxRecent Case Laws

Linking of Aadhaar with the PAN Card to file Income Tax Return is compulsory – SC

by Team Taxcharcha0567
BHARTI AIRTEL LIMITED W.P.(C) 6345/2018, CM APPL. 45505/2019

The Supreme Court on Monday in the Government’s plea against a Delhi High Court order stated that it is essential to link Aadhaar with the PAN Card to file Income Tax Returns. In its judgement, the court said the High Court’s verdict was based on the consideration that the decision on making Aadhaar- PAN linkage compulsory for filing returns was pending in the Supreme Court. “Thereafter, this court has decided the matter and upheld Section 139AA of the Income Tax Act, 1961, ” the Bench said. “In view thereof, linkage of PAN with aadhaar is necessary” .

The Court said that the respondent had filed her Income Tax Returns for 2018-19 based on the orders of the High Court, but will have to link her Aadhaar and PAN card to file them for the 2019-20 financial year.

 

Related posts

Where no satisfaction note in the searched persons proceeding recorded separately, the jurisdiction assumed u/s 153C in the case of the assessee is not in accordance with provisions of section 153C – ITAT Delhi

Team Taxcharcha

Having regard to the manner in which the Assessing Officer has issued notice under section 274 r.w.s. 271(1)(c) of the Act without striking off the irrelevant words, the penalty proceedings show a non-application of mind by the Assessing Officer and is, thus, unsustainable.- ITAT Delhi

Team Taxcharcha

For the imposition of penalty u/s 271(1)(c) of the Act either concealment of particulars of income or furnishing inaccurate particulars of such income are since qua non – ITAT Delhi

Team Taxcharcha