Skip to content

taxcaselaw.com

My account

Cart
Checkout
My account
Shop

taxcaselaw.com

Cart
Checkout
My account
Shop

Sec. 139AA

Sec. 139AA, Section 119

Delhi H.C : The petitioners should be permitted to file Income Tax returns for AY 2017-2018 without complying with the condition of providing Aadhar Card registration number or Aadhar Card Enrolment number and a direction of the similar kind is sought thereby directing the CBDT to rely on its notification dated 30.06.2018.

Avijit Das / July 24, 2018

High Court Of Delhi Shreyasen & Anr. vs. Union Of India & Ors. Section 119, 139AA S. Ravindra Bhat & […]

Sec. 139AA, Section 139

Delhi H.C : The interim order made by this Court has to be seen in the context of the directions of the Supreme Court in Binoy Viswam Vs. Union of India, (2017) 7 SCC 59; especially in para 133, which by and large, upheld the validity of Section 139AA of the Income Tax Act, 1961

Avijit Das / July 14, 2018

High Court Of Delhi Mukul Talwar & Anr. vs. Union Of India And Others Section 139AA S. Ravindra Bhat &

Income Tax Case Laws, Sec. 139AA, Section 139

Bombay H.C : The petitioners that they are not in possession of Aadhar cards and/or Adhar enrollment numbers, resulting in not being able to file their Returns of Income for he assessment years 2018-19

Avijit Das / June 29, 2018

High Court Of Bombay Hussain Indorewala And Ors. vs. Union Of India And Ors. Referred to Section : 139AA; Rule

Sec. 139AA, Section 114B

Madras H.C : Where assessee filed writ seeking permission to file ITR without quoting Aadhar No., and contended that SC had in Binoy Viswam v. UOI [2017] 396 ITR 66/249 Taxman 290/82 taxmann.com 211 granted partial stay on section 139AA, since Supreme Court had not stayed proviso to Sub-section (2) of section 139AA, writ was to be dismissed

Avijit Das / November 6, 2017

High Court Of Madras Thiagarajan Kumararaja Vs. Union of India Section : 139AA, 114B Assessment Year : 2017-18 T.S. Sivagnanam,

Gujarat H.C : Question of validity of section 139AA on anvil of breach of right to privacy is pending before Supreme Court; assessee, as an interim measure to be allowed to file his return of income without linking his PAN card with Aadhar

Avijit Das / October 12, 2017

High Court Of Gujarat Bandish Saurabh Soparkar Vs. Union of India Section : 139AA Assessment Year : 2017-18 Akil Kureshi

S.C : Proviso to section 139AA(2) providing that failure to intimate Aadhaar number renders PAN void ab initio, needs to be read down by making it clear that it would operate prospectively

Avijit Das / June 9, 2017

Supreme Court Of India Binoy Viswam vs. Union of India Section : 139AA A.K. Sikri And Ashok Bhushan, JJ. Writ

Copyright © 2024 taxcaselaw.com | Powered by Astra WordPress Theme

Scroll to Top