PRASANTH SUGATHAN V. UNION OF INDIA

WP(C)/26033/2017

AI Insights

The case involved multiple petitioners who challenged the requirement imposed by the income tax authorities to link their annual returns with Aadhaar numbers. The petitioners sought a mandamus from the High Court of Kerala to prevent the authorities from insisting on Aadhaar details for their tax returns. The respondents, including the Union of India and the Central Board of Direct Taxes, defended the requirement citing the legal backing provided by Section 139AA of the Income Tax Act. The court's decision was influenced by precedents set by the Supreme Court, which upheld the mandatory nature of this requirement.

• Counselvise Citation: [2018] 140 COUNSELVISE.COM (IT) 745813 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 10-10-2018
• Assessment Year: misc
• Other Referred Cases: Binoy Viswam v Union of India, Justice K.S.Puttaswamy(Retd.) v Union of India
• Laws Referred To: Income Tax Act
• Result in Favour of: Revenue
• Court: HIGH COURT
• Department Lawyers: CHRISTOPHER ABRAHAM; K M V PANDALAI
• Assessee Lawyers: PRASANTH SUGATHAN; K ANAND; M R NANDAKUMAR; S PRASANTH; VARSHA BHASKAR; JYOTHISH MONY; N NAGRESH; CHRISTOPHER ABRAHAM; K M V PANDALAI; K M V PANDALAI
• Keywords: Income Tax Return; Mandamus; Supreme Court Judgments; Aadhar linkage
• Section: 139AA

Judgement Text

"0IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE DAMA SESHADRI NAIDU WEDNESDAY,THE 10TH DAY OF OCTOBER 2018 / 18TH ASWINA, 1940 WP(C).No. 26033 of 2017 PETITIONER/S: PRASANTH SUGATHAN H.NO.64/614M AYYAPPANKAVU WEST ROAD, COCHIN - 18 BY ADV. SRI.PRASANTH SUGATHAN (PARTY-IN-PERSON) RESPONDENT/S: 1 UNION OF INDIA REPRESENTED BY SECRETARY, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI-110001. 2 CENTRAL BOARD OF DIRECT TAXES REPRESENTED BY ITS CHAIRPERSON MINISTRY OF FINANCE, 9TH FLOOR, LOK NAYAK BHAVAN, NEW DELHI. 110001 3 INCOME TAX OFFICER WARD 2, ERNAKULAM -682018. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10.10.2018,ALONG WITH WP(C).10357/2018, WP(C).10301/2018, WP(C).10215/2018, WP(C).25407/2018, WP(C).24713/2018 & 30334/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC No.26033/2017 &conn.cases 2 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU WEDNESDAY,THE 10TH DAY OF OCTOBER 2018 / 18TH ASWINA, 1940 WP(C).No. 10215 of 2018 PETITIONER/S: 1 BENNY ANTONY PAREL AGED 49 YEARS ADVOCATE, PARAYIL HOUSE,COLLEGE ROAD, MUVATTUPUZHA, ERNAKULAM 686 661. 2 ANN BENNY W/O.BENNY ANTONY PAREL,PARAYIL HOUSE,COLLEGE ROAD, MUVATTUPUZHA, ERNAKULAM 686 661. BY ADVS. SRI.K.ANAND SRI.M.R.NANDAKUMAR RESPONDENT/S: 1 UNION OF INDIA REP. BY SECRETARY, MINISTRY OF FINANCE,NORTH BLOCK, NEW DELHI 110 001. 2 THE CENTRAL BOARD OF DIRECT TAXES REP. BY ITS CHAIRPERSON, MINISTRY OF FINANCE 9TH FLOOR, LOK NAYAK BHAVAN,NEW DELHI 110 001. 3 INCOME TAX OFFICER WARD 1AND TPS, ALUVA 683 101. 4 INCOME TAX OFFICER NON CORP. WARD 1(20, KOCHI,CENTRAL REVENUE BUILDING,KOCHI 682 018. BY ADVS. SRI.CHRISTOPHER ABRAHAM, INCOME TAX DEPARTMENT SRI.KMV.PANDALAI THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10.10.2018, ALONG WITH WP(C).10357/2018, WP(C).10301/2018, WP(C).26033/2017, WP(C).25407/2018, WP(C).24713/2018 & 30334/18, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC No.26033/2017 &conn.cases 3 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU WEDNESDAY,THE 10TH DAY OF OCTOBER 2018 / 18TH ASWINA, 1940 WP(C).No. 10301 of 2018 PETITIONER/S: 1 FAISAL KHALID AGED 42 YEARS, S/O. M.P KHALID, ES/SS,NPOL, THRIKKAKARA P.O,KOCHI 682 021,RESIDING AT TYPE U/26,SAGAV RESIDENTIAL AREA,NPOL, THRIKKAKARA P.O, KOCHI-682 021 2 FEBI IBRAHIM AGED 38 YEARS, D/O. DR. R. IBRAHIMKUTTYES/SS,NPOL, THRIKKAKARA P.O, KOCHI 682 021RESIDING AT TYPE U/26,SAGAV RESIDENTIAL AREA, NPOL, THRIKKAKARA P.O, KOCHI- 682 021 BY ADVS. SRI.S.PRASANTH (AYYAPPANKAVU) SMT.VARSHA BHASKAR SRI.JYOTHISH D.MONY RESPONDENT/S: 1 UNION OF INDIA REPRESENTED BY SECRETARY MINISTRY OF FINANCE, NORTH BLOCK ,NEW DELHI 2 CENTRAL BOARD OF DIRECT TAXES REPRESENTED BY ITS CHAIRPERSON,MINISTRY OF FINANCE, 9TH FLOOR,LOK NAYAK BHAVAN, NEW DELHI 3 INCOME TAX OFFICER WARD 3, CIRCLE 2ERNAKULAM-682 018 4 INCOME TAX OFFICER NON CORP WARD 2(1)ERNAKULAM 682 018 BY ADVS. SRI.N.NAGARESH, ASSISTANT SOLICITOR GENERAL SRI.CHRISTOPHER ABRAHAM, INCOME TAX DEPARTMENT SRI.K.M.V.PANDALAI, INCOME TAX DEPARTMENT SRI.N.NAGARESH ASSISTANT SOLICITOR GENERAL WPC No.26033/2017 &conn.cases 4 THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10.10.2018, ALONG WITH WP(C).10357/2018, WP(C).26033/2017, WP(C).10215/2018, WP(C).25407/2018, WP(C).24713/2018& 30334/18, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC No.26033/2017 &conn.cases 5 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU WEDNESDAY,THE 10TH DAY OF OCTOBER 2018 / 18TH ASWINA, 1940 WP(C).No. 10357 of 2018 PETITIONER/S: SAIBY JOSE KIDANGOOR AGED 46 YEARS ADVOCATE, KMS WAKF COMPLEX, PROVIDENCE ROAD, PROVIDENCE JUNCTION, ERNAKULAM, KOCHI-682018. BY ADVS. SRI.K.ANAND SRI.M.R.NANDAKUMAR RESPONDENT/S: 1 UNION OF INDIA REPRESENTED BY SECRETARY, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI-110001. 2 THE CENTRAL BOARD OF DIRECT TAXES REPRESENTED BY ITS CHAIRPERSON, MINISTRY OF FINANCE, 9TH FLOOR, LOK NAYAK BHAVAN, NEW DELHI-110001. 3 INCOME TAX OFFICER WARD 2(1), KOCHI-682018. BY ADVS. SRI.CHRISTOPHER ABRAHAM, INCOME TAX DEPARTMENT SRI.KMV.PANDALAI THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10.10.2018, ALONG WITH WP(C).10301/2018, WP(C).26033/2017, WP(C).10215/2018, WP(C).25407/2018, WP(C).24713/2018& 30334/18, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC No.26033/2017 &conn.cases 6 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU WEDNESDAY,THE 10TH DAY OF OCTOBER 2018 / 18TH ASWINA, 1940 WP(C).No. 24713 of 2018 PETITIONER/S: VARKEY KAKKUZHYIL GRACY D/O.VARKEY AGED 56 YEARS, MANDAPATHIL HOUSE,KUDAYATHOOR P.O., THODUPUZHA, IDUKKI DISTRICT. BY ADVS. SRI.SOJAN MICHEAL SMT.JENCY MICHEAL RESPONDENT/S: 1 UNION OF INDIA REPRESENTED BY THE SECRETARY MINISTRY OF FINANCE,NORTH BLOCK, NEW DELHI-PIN:110001 2 CENTRAL BOARD OF DIRECT TAXES REPRESENTED BY ITS CHAIRPERSON,MINISTRY OF FINANCE, 9TH FLOOR,LOK NAYAK BHAVAN, NEW DEHLI PIN-110001 3 INCOME TAX OFFICER WARD NO.1, THODUPUZHA.PIN 685584 BY ADVS. SRI.CHRISTOPHER ABRAHAM, INCOME TAX DEPARTMENT SRI.KMV.PANDALAI THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10.10.2018, ALONG WITH WP(C).10357/2018, WP(C).10301/2018, WP(C).26033/2017, WP(C).10215/2018, WP(C).25407/2018& 30334/18, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC No.26033/2017 &conn.cases 7 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU WEDNESDAY,THE 10TH DAY OF OCTOBER 2018 / 18TH ASWINA, 1940 WP(C).No. 25407 of 2018 PETITIONER/S: JACOB MATHEW AGED 54, S/O. LATE CHANDY K. MATHEW @ MATHEN,KUTTICHIRA HOUSE, THEVALLY P.O, KOLLAM, PIN 691 009. BY ADV. SRI.MANJU ANTONEY RESPONDENT/S: 1 UNION OF INDIA REPRESENTED BY SECRETARY TO GOVERNMENT,DEPARTMENT OF DIRECT TAXES, UNION SECRETARIAT, NEW DELHI PIN 100 001 2 INCOME TAX OFFICER OFFICE OF INCOME TAX ADDITIONAL COMMISSIONER OF INCOME TAX KOLLAM RANGE, KARBALA JUNCTION, WARD NO. 5, KOLLAM, PIN 691 001. BY ADVS. SRI.CHRISTOPHER ABRAHAM, INCOME TAX DEPARTMENT SRI.KMV.PANDALAI THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10.10.2018, ALONG WITH WP(C).10357/2018, WP(C).10301/2018, WP(C).26033/2017, WP(C).10215/2018, WP(C).24713/2018& 30334/18, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC No.26033/2017 &conn.cases 8 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU WEDNESDAY,THE 10TH DAY OF OCTOBER 2018 / 18TH ASWINA, 1940 WP(C).No. 30334 of 2018 PETITIONER/S: 1 AJAY JOHNS, AGED 46 YEARS S/O THOMAS JOHN, ADVOCATE, PARAYIL HOUSE, KALOOR P O, ERNAKULAM, KOCHI-682017 2 BINDU AJAY W/O. AJAY JOHNS, PARAYIL HOUSE, KALOOR P.O, ERNAKULAM, KOCHI 682 017 BY ADVS. SRI.P.U.SHAILAJAN SMT.D.N.NISHANI SRI.M.SURESH KUMAR SMT.VIDYA KURIAKOSE SRI.V.SREEJITH (K/1398/2000) RESPONDENT/S: 1 UNION OF INDIA REPRESENTED BY SECRETARY, FINANCE DEPARTMENT, GOVERNMENT OF INDIA, NEW DELHI-110001 2 THE INCOME TAX DEPARTMENT GOVERNMENT OF INDIA, NEW DELHI 110 070 3 THE COMMISSIONER OF INCOME TAX, CPC CENTRE, BANGALORE, KARNATAKA STATE, PIN 560 100 BY ADVS. SRI.CHRISTOPHER ABRAHAM, INCOME TAX DEPARTMENT SRI.K.M.V.PANDALAI, INCOME TAX DEPARTMENT OTHER PRESENT: ASGI. SRI. N. NAGARESH THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10.10.2018, ALONG WITH WP(C).10357/2018, WP(C).10301/2018, WP(C).26033/2017, WP(C).10215/2018, WP(C).25407/2018, WP(C).24713/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC No.26033/2017 &conn.cases 9 JUDGMENT In all these cases, the petitioners have assailed the respondent authority's insisting that the assessees should link their anual returns with Aadhar. Therefore, they sought mandamus from this Court that the respondent should accept the petitioner's returns without insisting on their providing the details of Aadhar or enrolement number. 2. Today, the learned Standing Counsel for the respondent, on his part, has drawn my attention to the judgment of the Supreme Court in Binoy Viswam v Union of India1 and also Justice K.S.Puttaswamy(Retd.) v Union of India2. According to him, the Supreme Court has upheld Section 139AA of the Income Tax Act, which approves of the mandatory linkage of these documents to the assessee's returns. The petitioners' counsel, then, do not contradict this assertion. Under these circumstances, applying the ratio of those two judgments, one by a Bench of two Judges and the other by that of nine 1 Writ Petition (Civil) No.247 of 2017 dated 9/6/2017 of Apex Court 2 Writ Petition (Civil) No.494 of 2012 dated 24/08/2017 of Apex Court WPC No.26033/2017 &conn.cases 10 Judges, I hold that the petitioners' contention cannot be sustained. So I dismiss these Writ Petitions. Sd/- DAMA SESHADRI NAIDU Judge WPC No.26033/2017 &conn.cases 11 WPC No.26033 of 2017 APPENDIX PETITIONER'S EXHIBITS : NIL WPC No.26033/2017 &conn.cases 12 WPC No.10215/2018 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE INTERIM ORDER IN WPC NO.26033/17 DATED 4TH AUGUST 2017 EXHIBIT P2 TRUE COPY OF THE PAN NO.ACOPA 7156 P OF THE 1ST PETITIONER EXHIBIT P3 TRUE COPY OF THE PAN NO.ASBPJ4352 M OF THE 2ND PETITIONER WPC No.26033/2017 &conn.cases 13 WPC No.10301 of 2018 APPENDIX PETITIONER'S EXHIBITS : EXHIBIT P1 TRUE COPY OF THE INCOME TAX RETURN FILED BY THE 1ST PETITIONER FOR THE ASSESSMENT YEAR 2016-17 EXHIBIT P2 TRUE COPY OF THE INCOME TAX RETURN FILED BY THE 2ND PETITIONER FOR THE ASSESSMENT YEAR 2016-17 EXHIBIT P3 TRUE COPY OF THE INTERIM ORDER DATED 4-8-2017 OF THIS HON'BLE COURT IN WP(C0 26033/2017 WPC No.26033/2017 &conn.cases 14 WPC No.10357 of 2018 APPENDIX PETITIONER'S EXHIBITS : EXHIBIT P1- TRUE COPY OF THE INTERIM ORDER IN WP(C)NO.26033/17 DATED 4TH AUGUST 2017. EXHIBIT P2- TRUE COPY OF THE PAN NO.AJYPK 66125J OF THE PETITIONER. WPC No.26033/2017 &conn.cases 15 WPC No.24713 of 2018 APPENDIX PETITIONER'S EXHIBITS : EXHIBIT P1: TRUE COPY OF THE IT RETURNS FOR THE ASSESSMENT YEAR 2017-18 EXHIBIT P2: TRUE OCPY OF THE INTERIM ORDER DATED 04.08.2017 IN WPC NO.26033/2017 EXHIBIT P3: TRUE COPY OF THE ORDER DATED 29.06.2018 IN WPC NO.1709/2018 WPC No.25407 of 2018 APPENDIX PETITIONER'S EXHIBITS : EXHIBIT P1 TRUE COPY OF INDIAN INCOME TAX RETURN (MANUAL) DATED 25-07-2018 OF THE PETITIOENR) EXHIBIT P2 TRUE COPY OF PRINTOUT OF PRIVIEW VERSON OF ITR-1 SAHOJ INDIVIDUAL INCOME TAX RETURN (ONLINE) DATED 25-07-2018 EXHIBIT P3 ACKNOWLEDGEMENT (MANUAL) DATED NIL OF THE PETITIOENR WPC No.26033/2017 &conn.cases 16 WPC No.30334 of 2018 APPENDIX PETITIONER'S EXHIBITS : EXHIBIT P1 TRUE COPY OF THE PRINT OUT REJECTING THE INCOME TAX RETURN SUBMITTED BY THE 1ST PETITIONER THROUGH ONLINE DATED 23-7-2018 EXHIBIT P2 TRUE COPY OF THE PRINT OUT REJECTING THE INCOME TAX RETURN SUBMITTED BY THE 2ND PETITIONER THROUGH ONLINE DATED 24-7-2018 Css/ "