ALSO READLinking PAN to Aadhaar is now compulsory. Here's how to do it PAN to lose its validity? Aadhaar may replace PAN for individuals in future Can a person pay taxes the way he wants? SC puts Aadhaar critics in a spot SC raps Modi govt for making Aadhaar mandatory for filing I-T returns Update details to link PAN and Aadhaar, mismatch leads to failure
A bench of Justice A.
Holding that the said provision in the IT Act was not violative of Article 14 (Right to Equality) and Article 19, Justice Sikri pronounced the judgment and said that the new provision may be effective prospectively and not retrospectively, and the transactions already undertaken in the past cannot be reopened.