DUBAGUNTA NAGASAILA Vs. UNION OF INDIA

JUDGEMENT

(1.) All these writ petitions have been filed seeking a common relief of issuance of a writ of mandamus directing the third respondent to allow the petitioners to file their income tax return for the assessment year 2018-2019 either manually or through the efiling facility without quoting their Aadhaar number or Aadhaar Enrollment ID.

(2.) The issue has arisen with the newly introduced Section 139AA of the Income Tax Act, 1961, which makes the linking between Aadhar and Pan Card mandatory. The Apex Court in Binoy Viswam v. Union of India ((2017) 396 ITR 66) was pleased to uphold the validity of the aforesaid provision. Prior to that, the Constitutional Bench in Justice K.S.Puttaswamy (Retd.) and Another v. Union of India and Others (Writ Petition (Civil) No.494 of 2012, pending adjudication of the larger issue, was pleased to pass an interim order on 15.10.2015, which is as under.

(3.) By a subsequent decision, the Apex Court in Shayara Bano v. Union of India and Others ((2017) 9 Supreme Court Cases 1) while doubting the decision rendered in Binoy Viswam v. Union of India ((2017) 396 ITR 66) has decided to consider the issue afresh. It is apposite to refer the following passage.