Writ Petitions filed before the Delhi High Court challenging Rule 12(3) of Income Tax Rules as the same is violative of Article 14 of the Constitution of India. The Writ Petitioners relied upon the statutory circular dated 27-03-2018 issued by Central Board of Direct Taxes (CBDT), which read as follows:
“Order under Section 119 of the Income-Tax Act, 1961″
Vide its orders dated 31.07.17, 31.08.17 & 08.12.17, in file of even number, CBDT had allowed time till 31st March, 2018 to link PAN with Aadhaar while filing the tax-returns. Upon consideration of the matter, the CBDT, further extends the time for linking PAN with Aadhaar till 30th June, 2018.”
The Delhi High Court considering the aforesaid circular and the Judgment of Punjab and Haryana High Court has passed the following order.
“Having regard to the above facts and circumstances the respondents
are hereby directed to ensure that the petitioners’ returns are accepted
without indicating any linkage with Aadhaar No./quoting Aadhaar
Enrolment No. or quoting Aadhaar No. with PAN details in accordance
with the above circular, provided they are duly filed before 30.06.2018.”
More Stories
The Apex Court on the Validity of Last Seen Theory and Forensic Evidence in Criminal Convictions
The Arbitral Tribunal has no jurisdiction to apply the principle of Liberal Construction in interpreting the terms of the Contract- SC Ruled
The Court is not bound to follow statute or rules of evidence while deciding the custody of a Child and the only consideration should be the welfare and well-being of the child- Supreme Court Reiterated