KHEMCHAND RAJARAM KOSHTI vs. CHIEF COMMISSIONER OF INCOME TAX

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SCA/11426/2018HC GujaratGJHC24045414201815 October 2018Author: HONOURABLE MR. JUSTICE AKIL KURESHI,HONOURABLE MR. JUSTICE B.N. KARIA2 pages

AI SummaryDismissed

What did the High Court hold?

The High Court noted that the Supreme Court's decision in Justice K.S. Puttaswami (Retd.) vs. Union of India directly addressed and upheld the government's right to insist on linking Aadhaar cards with income tax returns. Therefore, the issue raised by the petitioner was covered by the Supreme Court's judgment. However, the Court acknowledged that the petitioner had already filed their return under an interim order. The Court left it to the petitioner to argue the effect of filing such a return before the Assessing Authority and directed the Assessing Authority to judge the validity of the return, considering the Supreme Court's judgment. The petition was disposed of on this basis.

What were the facts?

The petitioner, Khemchand Rajaram Koshti, filed a Special Civil Application before the Gujarat High Court seeking a direction to the Income Tax Department to accept his return of income without linking it with his Aadhaar card. The Court had granted interim permission to file the return without Aadhaar linkage. Subsequently, the Supreme Court rendered a decision in the case of Justice K.S. Puttaswami (Retd.) vs. Union of India, which addressed, among other issues, the validity of the government insisting on linking Aadhaar with income tax returns. The Supreme Court upheld the government's stance on this matter. The petitioner's counsel noted that the return had already been filed under the court's interim order.

What were the issues?

1. Whether the Income Tax Department can insist on linking an Aadhaar card with the return of income, as a question of law arising from the Aadhaar Act and related provisions. Assessee's Contention: The petitioner sought to file their return of income without linking it to their Aadhaar card. Revenue's Contention: The Supreme Court, in the case of Justice K.S. Puttaswami (Retd.) vs. Union of India, held that the Government of India can insist on linking Aadhaar card with the income tax return. This decision covers the issue raised by the petitioner.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

C/SCA/11426/2018 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 11426 of 2018 ========================================================== KHEMCHAND RAJARAM KOSHTI Versus CHIEF COMMISSIONER OF INCOME TAX ========================================================== Appearance: MR HM PARIKH(574) for the PETITIONER(s) No. 1 MR RASESH H PARIKH(3862) for the PETITIONER(s) No. 1 MR DEVANG VYAS(2794) for the RESPONDENT(s) No. 2 MRS MAUNA M BHATT(174) for the RESPONDENT(s) No. 1,3 ========================================================== CORAM: HONOURABLE MR.JUSTICE AKIL KURESHI and HONOURABLE MR.JUSTICE B.N. KARIA Date : 15/10/2018

ORAL ORDER (PER : HONOURABLE MR.JUSTICE AKIL KURESHI) The petitioner has filed this petition requesting for a direction to the Income tax department to accept the petitioner's issue is covered by the judgment of Supreme Court. C/SCA/11426/2018 ORDER Learned counsel for the petitioner however, submitted that the petitioner has already filed return under the interim order of the Court.

We leave it for the petitioner to argue the effect of filing of such return before the Assessing authority and leave it to the Assessing authority to judge the validity of such return, particularly, in view of judgment of Supreme Court in case of Justice K.S. Puttaswami (Retd.) (supra). Petition is disposed of. (AKIL KURESHI, J) (B.N. KARIA, J) Raghu

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