{"id":5424,"date":"2019-05-15T02:08:24","date_gmt":"2019-05-15T02:08:24","guid":{"rendered":"http:\/\/itatonline.org\/digest\/uoi-v-shreya-sen-2019-262-taxman-370-174-dtr-265-306-ctr-609-sc-editorial-shreya-sen-v-uoi-2018-257-taxman-95-407-itr-37-delhi-hc-partly-reversed\/"},"modified":"2019-05-15T02:08:24","modified_gmt":"2019-05-15T02:08:24","slug":"uoi-v-shreya-sen-2019-262-taxman-370-174-dtr-265-306-ctr-609-sc-editorial-shreya-sen-v-uoi-2018-257-taxman-95-407-itr-37-delhi-hc-partly-reversed","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/uoi-v-shreya-sen-2019-262-taxman-370-174-dtr-265-306-ctr-609-sc-editorial-shreya-sen-v-uoi-2018-257-taxman-95-407-itr-37-delhi-hc-partly-reversed\/","title":{"rendered":"UOI v. Shreya Sen  (2019)  262 Taxman  370 \/174 DTR 265\/ 306 CTR 609 (SC) Editorial : Shreya Sen  v. UOI  ( 2018) 257 taxman 95\/ 407 ITR 37 (Delhi) (HC),  partly  reversed ."},"content":{"rendered":"<p>High Court had permitted the assessee to file Income tax returns for the assessment\u00a0 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\u00a0 the High Court has passed the order the matter was spending before Supreme Court . Thereafter Supreme Court decided the matter and up held\u00a0 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\u00a0 assessment years\u00a0 Income tax Return shall be filed\u00a0 in conformity to Supreme Court order. \u00a0\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.139AA:Quoting of Aadhaar number-From assessment years 2019-20 ,linkage of PAN with Aadhaar  card is mandatory .<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-5424","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1pu","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5424","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=5424"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5424\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=5424"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=5424"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=5424"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}