SUDIEP SHRIVASTAVA V. UNION OF INDIA

WPT/62/2018

AI Insights

The case involves petitioners Sudiep Shrivastava, Smt. Sarla Shrivastava, and Manish Shrivastava, who faced issues with the submission of their income tax returns due to the mandatory requirement of linking Aadhar numbers as stipulated by an amendment to the Income Tax Act, 1961. The petitioners argued that their returns were not accepted online due to the absence of Aadhar numbers, leading them to submit their returns manually. They cited similar cases where other High Courts had directed the acceptance of such returns. The respondents, including the Union of India and the CBDT, acknowledged the Supreme Court's mandate on the matter and the CBDT's circular allowing a grace period for linking Aadhar with PAN. The court's decision favored the petitioners, directing the respondents to process the manually submitted returns.

• Counselvise Citation: [2022] 140 COUNSELVISE.COM (IT) 735251 (HC-CHHATTISGARH)
• Appeal Type: Others
• Pronouncement Date: 17-03-2022
• Assessment Year: misc
• Other Referred Cases: High Court of Gujarat, High Court of Kerala
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: AMIT CHAUDHARI; TOPILAL BARETH
• Assessee Lawyers: HARSHWARDHAN
• Keywords: CBDT Circular; Income Tax Return; Supreme Court; Aadhar number; Mandatory linking
• Section: 139A

Judgement Text

"1 NAFR HIGH COURT OF CHHATTISGARH, BILASPUR WPT No. 62 of 2018 1. Sudiep Shrivastava S/o Late Shri V. P. Shrivastava Dharam Prakash Chawl , Aged About 49 Years Mungeli Naka, Bilaspur Chhattisgarh. 495001, District : Bilaspur, Chhattisgarh 2. Smt. Sarla Shrivastava W/o Late Shri V. P. Shrivastava , Dharam Prakash Chawl, Aged About 72 Years Mungeli Naka Bilaspur Chhattisgarh. 495001, District : Bilaspur, Chhattisgarh 3. Manish Shrivastava S/o Late Shri V. P. Shrivastava , Dharam Prakash Chawl, Aged About 43 Years Mungeli Naka Bilaspur Chhattisgarh. 495001, District : Bilaspur, Chhattisgarh ---- Petitioners Versus 1. Union Of India Through Secretary Ministry Of Finance, Department Of Revenue, North Block New Delhi., District : New Delhi, Delhi 2. Central Board Of Direct Taxes , Through Its Chairman, 6th Floor, Mayur Bhawan, Connaught Circus , New Delhi., District : New Delhi, Delhi 3. Commissioner Of Income Tax, Bilaspur Vyapar Vihar, Bilaspur District Bilaspur Chhattisgarh., District : Bilaspur, Chhattisgarh 4. Income Tax Officer, Vyapar Vihar Bilaspur District Bilaspur Chhattisgarh., District : Bilaspur, Chhattisgarh ---- Respondents For Petitioners : Mr. Harsh Wardhan, Advocate For Respondents : Mr. Amit Chaudhari and Mr. Topilal Bareth, Advocates ----------------------------------------------------------------------------------------------- Hon'ble Shri Parth Prateem Sahu, Judge Order On Board 17 /03/2022 1. Counsel for the petitioners submits that the petitioners are assessed to tax and are having PAN Number. By virtue of the amendment made in the Income Tax Act, 1961 in the year 2016 furnishing of Adhar Number in the Income Tax Return was made 2 mandatory w.e.f. 01/07/2017. Petitioners have tried to submit their return on-line on 23/04/2018 without mentioning the Adhar numbers, the return was not accepted in absence of Adhar number in the return and therefore they have submitted their Income Tax Return manually in the Office of the Commissioner, Income Tax, Bilaspur. He also pointed out that similar situation arose in different parts of the country and some of the petitioners have approached their jurisdictional High Court by way of filing the writ petition. In two of the writ petitions, copy of the order which is enclosed along High Court of Gujrat and High Court of Kerala have passed interim order in favour of those petitioners directing the department to accept the Income Tax Return manually without insisting the petitioners therein to furnish Adhar number. He also submits that the issue relating to mentioning of Adhar number in return mandatorily, was put to challenge before Hon'ble Supreme Court. On the date of filing of the writ petition the issue was pending consideration, before Hon'ble Supreme Court the issue of submission of PAN detail was challenged by way of interim application W.P.(C) No. 494 of 2012, in which Hon'ble Supreme Court has held that mentioning of Adhar number in the Income Tax Return to be mandatory and upheld the amendment in the Act of 1961. He submits that as the petitioners have already submitted their Income Tax Return manually in the department, and for the subsequent Assessment Year petitioners have submitted their Income Tax Return mentioning the Adhar number which were processed in accordance with law, direction be issued to the respondent- 3 department to consider and process the Income Tax Return submitted by the petitioners for the Assessment Year 2016-17. 2. Mr. Chaudhari along with Mr. Bareth counsel for the respondents would submit that as the Hon'ble Supreme Court has already held linking of the Adhar number to the Income Tax Return to be mandatory. CBDT has issued circular dated 27/03/2018, allowing the time to link the PAN with Adhar till 31st March 2018 and it was further extended up till 31st June 2018. He submits that the return submitted by the petitioners will be considered in accordance with the circulars already issued by the CBDT. 3. In view of the submissions made by learned counsel for the parties, the order of the Hon'ble Supreme Court on the issue that the Adhar is mandatory and further considering the circulars issued by the CBDT extending the time for linking PAN with Adhar number till 30th June 2018, the respondents are directed to consider the return submitted by the petitioners manually in April 2018 in accordance with the circular issued by the CBDT as referred above if no action is taken till date. 4. In view of the above, the writ petition stands disposed of. Sd/- (Parth Prateem Sahu) Judge Kamde "