Following are the major highlights of the Hon'ble Supreme Court of India's Judgement on Aadhar PAN Linkage: 1.    The Hon’ble Supreme Court of India in its Landmark Judgement has upheld Section139AA of the Income Tax Act,1961 as constitutionally valid which required quoting of the Aadhaar number in  applying for  PAN as well as for filing  of income tax returns. 2.    The  Hon’ble Court also held that the  “Parliament was fully competent to enact Section 139AA of the Act and its authority to make this law was not diluted by the orders of this Court.”  Therefore, no violation of the earlier Supreme Court orders were found in enacting the provision. 3.    The Hon’ble  Court  has also held that Section 139AA of the Act is not discriminatory nor it offends equality clause enshrined in Article 14 of the Constitution. 4.    Section 139AA is ...

IN THE SUPREME COURT OF INDIA CIVIL ORIGINAL JURISDICTION WRIT PETITION (CIVIL) NO. 247 OF 2017 BINOY VISWAM                   .....PETITIONER(S) VERSUS UNION OF INDIA & ORS. .....RESPONDENT(S) W I T H WRIT PETITION (CIVIL) NO. 277 OF 2017 A N D WRIT PETITION (CIVIL) NO. 304 OF 2017 Para 128 of the Judgement reads as under: Subject to the aforesaid, these writ petitions are disposed of in the following manner: We hold that the Parliament was fully competent to enact Section 139AA of the Act and its authority to make this law was not diluted by the orders of this Court. We do not find any conflict between the provisions of Aadhaar Act and Section 139AA of the Income Tax Act inasmuch as when interpreted harmoniously, they operate in distinct fields. Section 139AA of the Act is not discriminatory nor it offends equality clause enshrined in Article 14 of the Constitution. Section 139AA is als...