pubic spirited persons, challenge is laid to
the constitutional validity of Section 139AA of the Income Tax Act,
1961 (hereinafter referred ... SATISH KUMAR YADAV
Date: 2017.06.09
17:05:25 TLT
Reason:
2017. Section 139AA of the Act reads as under:
Writ Petition (Civil
Section 56 in The Finance Act, 2017
56. Insertion of new section 139AA.
- After section 139A of the Income-tax Act, the following section shall ... inserted, namely:- `139AA. Quoting of Aadhaar number. - (1) Every person who is eligible to obtain Aadhaar number shall, on or after
aadhar number and/or his enrolment ID as defined under Section 139AA of the Income Tax Act, 1961 and further forbear the third respondent ... Income Tax Act, 1961 in lieu of any obligation flowing from section 139AA of the Income Tax Act,1961 for the assessment year
Aadhaar Number and/or her Enrolment ID, as defined under Section 139AA of the Income Tax Act, 1961, and further forbear the third respondent ... Income Tax Act, 1961 in lieu of any obligation flowing from Section 139AA of the Income Tax Act, 1961 for the assessment year
filing the return of
income upholding such a requirement provided under
section 139AA of the Act held that such provision cannot
be read retrospectively
Leave to amend.
2. The petitioner has challenged the vires of section 139AA of the
Income Tax Act, 1961 as being opposed to Article
together with an explanatory memorandum notifying that the provisions of Section 139AA shall not apply to an individual who does not possess the Aadhaar number
The Finance Act, 2017
UNION OF INDIA
India
The Finance Act, 2017
Act 7 of
