MUKUL TALWAR Vs. UNION OF INDIA & ORS

JUDGEMENT

(1.) Issue notice. Sh. Ravi Parkash, Sh. Balkishan Ludhania and Sh. Gaurang Kanth, Advocates accept notice.

(2.) The petitioners challenge Rule 12(3) of the Income Tax Rules as being violative of Article 14 of the Constitution. It is contended that the refusal to accept income tax returns is arbitrary and without authority of law. In this regard, the petitioners cited a statutory circular of the Central Board of Direct Taxes (CBDT) dated 27.03.2018 which reads as follows:

(3.) It is also pointed out that in identical circumstances, the Punjab and Haryana High Court in CWP 7672/2018 [Pardeep Kumar v. UOI and Ors.] had accepted the statement made on behalf of the Union that the system would accept the petitioners' returns without Aadhaar Card. The order dated 28.03.2018 of the Division Bench of the Punjab and Haryana High Court reads as under: