MUMBAI: Linkage of Permanent Account Number (PAN)  with Aadhar is mandatory, India’s Supreme Court said while disposing a special leave petition against a Delhi High Court order which it passed before the Constitution bench judgment in Aadhaar case. 

The Delhi High Court, in February 2018, had allowed Shreya Sen and some other petitioners to file the Income Tax Return for the Assessment Year 2018-19 without linkage of their Aadhar and PAN numbers. The High court had also directed the Income Tax Department not to insist on production of number of Aadhar enrollment for filing returns.

In the SLP filed by Union of India against this order, the bench comprising Justice AK Sikri and Justice S. Abdul Nazeer observed: “The aforesaid order was passed by the High Court having regard to the fact that the matter was pending consideration in this Court. Thereafter, 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.”