Section 139 of Income Tax Act, 1961—filing of income tax return— linkage of Aadhar and PAN numbers— In the instant case, this court has decided the matter and upheld the vires of section 139AA of the Income Tax Act. In view thereof, linkage of PAN with Aadhar is mandatory. Insofar as assessment year 2018-19 is concerned, learned counsel appearing for the respondents informs that the respondents had filed the income tax returns in terms of the orders of the High Court and the assessment has also been completed.

We therefore make it clear that for the assessment year 2019-20, the income tax return shall be filed in terms of the judgment passed by this Court.[UNION OF INDIA AND ORS. VERSUS SHREYA SEN AND ANR.][2019] 10 ITCD Online (1) [SUPREME COURT OF INDIA]