Critical Analysis On Binoy Viswam V. Union Of India (2017) 7 Scc 59

Vrinda Singh, Symbiosis Law School, Noida, Symbiosis International University

ABSTRACT

In the matter of Binoy Viswam v. Union of India & Ors. [Writ Petition (Civil) No.247 of 2017], which was heard on June 9th, the Supreme Court considered whether Section 139AA of the Income Tax Act of 1961 was constitutional (a provision inserted by amendment to the said Act vide Finance Act, 2017). This clause has the consequence of requiring everyone who wants a PAN card or who is an assessee to enrol in Aadhaar. It makes getting an Aadhaar card necessary for anybody who is subject to income tax assessment. The Act's Section 139AA's Proviso to Subsection (2) specifies the repercussions of failing to disclose the Aadhaar number.

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Indian Journal of Law and Legal Research

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