High Court had permitted the assessee to file Income tax returns for the assessment  year 208-19 without liking their Aadhaar and PAN numbers and also directed that Income Tax Department would not insist on production of their Aadhaar number . When  the High Court has passed the order the matter was spending before Supreme Court . Thereafter Supreme Court decided the matter and up held  vires of S. 139AA of the Act. In view thereof , linkage of PAN with Aadhaar card was mandatory . As the assessment for the assessment year 208-19 was completed , for the subsequent  assessment years  Income tax Return shall be filed  in conformity to Supreme Court order.