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Gujarat High Court

Bandish Saurabh Soparkar vs Union Of India & 2 on 20 September, 2017

Author: Akil Kureshi

Bench: Akil Kureshi, Biren Vaishnav

                   C/SCA/17329/2017                                              ORDER




                   IN THE HIGH COURT OF GUJARAT AT AHMEDABAD

                      SPECIAL CIVIL APPLICATION NO. 17329 of 2017

         ==========================================================
                        BANDISH SAURABH SOPARKAR....Petitioner(s)
                                        Versus
                           UNION OF INDIA & 2....Respondent(s)
         ==========================================================
         Appearance:
         MR SAURABH SOPARKAR WITH MRS SWATI SOPARKAR, ADVOCATE for
         the Petitioner(s) No. 1
         ==========================================================

          CORAM: HONOURABLE MR.JUSTICE AKIL KURESHI
                 and
                 HONOURABLE MR.JUSTICE BIREN VAISHNAV



                                      Date : 20/09/2017
                                       ORAL ORDER

(PER : HONOURABLE MR.JUSTICE AKIL KURESHI)

1. Leave to amend.

2. The petitioner has challenged the vires of section 139AA of the Income Tax Act, 1961 as being opposed to Article 29 and therefore, ultra vires the Constitution. The petitioner has also prayed for a direction to the respondent-Income Tax authorities to accept the petitioner's return of income for the assessment year 2017-18 without insisting on the petitioner's applying and obtaining Aadhar card.

3. Notice returnable on 04.10.2017. Direct service to respondent Page 1 of 2 HC-NIC Page 1 of 2 Created On Sun Sep 24 17:46:36 IST 2017 C/SCA/17329/2017 ORDER No.3 is permitted. Notice to respondent Nos. 1 and 2 may be sent by Speed Post A.D. in addition to the normal Court process. In view of the challenge to the Central Act, let there by Notice to the learned Attorney General also.

(AKIL KURESHI, J.) (BIREN VAISHNAV, J.) Jyoti Page 2 of 2 HC-NIC Page 2 of 2 Created On Sun Sep 24 17:46:36 IST 2017