{"id":48617,"date":"2017-06-12T10:41:26","date_gmt":"2017-06-12T05:11:26","guid":{"rendered":"https:\/\/www.legalindia.com\/news\/?p=48617"},"modified":"2017-06-12T10:41:26","modified_gmt":"2017-06-12T05:11:26","slug":"t-act-treats-assesses-alike-not-discriminatory-sc","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/news\/t-act-treats-assesses-alike-not-discriminatory-sc","title":{"rendered":"I-T Act treats all assesses alike, not discriminatory: SC"},"content":{"rendered":"<figure id=\"attachment_45612\" aria-describedby=\"caption-attachment-45612\" style=\"width: 260px\" class=\"wp-caption alignright\"><a href=\"https:\/\/i0.wp.com\/www.legalindia.com\/news\/wp-content\/uploads\/sites\/2\/2016\/11\/retired-judges.jpg?ssl=1\"><img data-recalc-dims=\"1\" loading=\"lazy\" decoding=\"async\" data-attachment-id=\"45612\" data-permalink=\"https:\/\/www.legalindia.com\/news\/govt-judiciary-agree-appoint-retired-judges-high-courts-tackle-pendency\/retired-judges\" data-orig-file=\"https:\/\/i0.wp.com\/www.legalindia.com\/news\/wp-content\/uploads\/sites\/2\/2016\/11\/retired-judges.jpg?fit=260%2C194&amp;ssl=1\" data-orig-size=\"260,194\" data-comments-opened=\"1\" data-image-meta=\"{&quot;aperture&quot;:&quot;0&quot;,&quot;credit&quot;:&quot;&quot;,&quot;camera&quot;:&quot;&quot;,&quot;caption&quot;:&quot;&quot;,&quot;created_timestamp&quot;:&quot;0&quot;,&quot;copyright&quot;:&quot;&quot;,&quot;focal_length&quot;:&quot;0&quot;,&quot;iso&quot;:&quot;0&quot;,&quot;shutter_speed&quot;:&quot;0&quot;,&quot;title&quot;:&quot;&quot;,&quot;orientation&quot;:&quot;0&quot;}\" data-image-title=\"retired-judges\" data-image-description=\"\" data-image-caption=\"\" data-medium-file=\"https:\/\/i0.wp.com\/www.legalindia.com\/news\/wp-content\/uploads\/sites\/2\/2016\/11\/retired-judges.jpg?fit=260%2C194&amp;ssl=1\" data-large-file=\"https:\/\/i0.wp.com\/www.legalindia.com\/news\/wp-content\/uploads\/sites\/2\/2016\/11\/retired-judges.jpg?fit=260%2C194&amp;ssl=1\" class=\"wp-image-45612 size-full\" src=\"https:\/\/i0.wp.com\/www.legalindia.com\/news\/wp-content\/uploads\/sites\/2\/2016\/11\/retired-judges.jpg?resize=260%2C194&#038;ssl=1\" alt=\"I-T Act treats all assesses alike, not discriminatory: SC\" width=\"260\" height=\"194\" srcset=\"https:\/\/i0.wp.com\/www.legalindia.com\/news\/wp-content\/uploads\/sites\/2\/2016\/11\/retired-judges.jpg?w=260&amp;ssl=1 260w, https:\/\/i0.wp.com\/www.legalindia.com\/news\/wp-content\/uploads\/sites\/2\/2016\/11\/retired-judges.jpg?resize=134%2C100&amp;ssl=1 134w\" sizes=\"auto, (max-width: 260px) 100vw, 260px\" \/><\/a><figcaption id=\"caption-attachment-45612\" class=\"wp-caption-text\">I-T Act treats all assesses alike, not discriminatory: SC<\/figcaption><\/figure>\n<p>The Supreme Court has termed as &#8220;fallacious&#8221; an argument that the new provision of the Income Tax Act making Aadhaar mandatory for filing income tax returns, is discriminatory and creates two classes.<\/p>\n<p>The apex court did not find anything wrong with section 139AA of the Act and said all income tax assesses &#8220;constitute one class&#8221; and are &#8220;treated alike&#8221; by this provision which was challenged.<\/p>\n<p>The newly incorporated section 139AA provides for mandatory quoting of Aadhaar or enrolment ID of Aadhaar application form for filing of income tax returns and making application for allotment of PAN with effect from July 1 this year.<\/p>\n<p>The apex court said the validity of an legislative act cannot be challenged by creating artificial classes by those who are objecting to a particular provision and predicating the argument of discrimination on that basis.<\/p>\n<p>&#8220;When a law is made, all those who are covered by that law are supposed to follow the same. No doubt, it is the right of a citizen to approach the court and question the constitutional validity of a particular law enacted by the legislature.<\/p>\n<p>&#8220;However, merely because a section of persons opposes the law, would not mean that it has become a separate class by itself. Two classes, cannot be created on this basis, namely, one of those who want to be covered by the scheme, and others who do not want to be covered thereby,&#8221; a bench of justices A K Sikri and Ashok Bhushan said.<\/p>\n<p>The court termed as fallacious argument advanced by the counsel for petitioners that the provision of the I-T Act was discriminatory in nature as it created two classes &#8212; one class of those who volunteered to enrol themselves under Aadhaar scheme and other class of those who did not want it to be so.<\/p>\n<p>&#8220;It was further submitted that in this manner this provision had the effect of creating an artificial class of those who object to Aadhaar scheme as self-conscious persons.<\/p>\n<p>This is a fallacious argument,&#8221; the bench said.<\/p>\n<p>It, however, said if such a proposition is accepted, every legislation would be prone to challenge on the ground of discrimination.<\/p>\n<p>&#8220;As far as plea of discrimination is concerned, it has to be raised by showing that the impugned law creates two classes without any reasonable classification and treats them differently,&#8221; it said.<\/p>\n<p>It further said Article 14 (right to equality) of the Constitution prohibits class legislation and not reasonable classification for the purpose of legislation.<\/p>\n<p>&#8220;All income tax assesses constitute one class and they are treated alike by the impugned provision,&#8221; it held.<\/p>\n<p>The court&#8217;s observations came while it upheld the validity of the law making Aadhaar mandatory for allotment of PAN and filing of income tax returns but exempted those without it for now until the larger privacy issue is decided.<\/p>\n<p>( Source &#8211; PTI )<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The Supreme Court has termed as &#8220;fallacious&#8221; an argument that the new provision of the Income Tax Act making Aadhaar mandatory for filing income tax returns, is discriminatory and creates two classes. The apex court did not find anything wrong with section 139AA of the Act and said all income tax assesses &#8220;constitute one class&#8221; [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":45612,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2}},"categories":[1],"tags":[146,31987,39693,117,80,47726],"class_list":["post-48617","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-top-law-news","tag-court","tag-featured","tag-i-t-act","tag-law","tag-legal-news","tag-supreme-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>I-T Act treats all assesses alike, not discriminatory: SC - Legal News India - Supreme Court &amp; High Court Updates<\/title>\n<meta name=\"description\" content=\"The Supreme Court has termed as &quot;fallacious&quot; an argument that the new provision of the Income Tax Act making Aadhaar mandatory for filing income tax - Get the latest legal news from the Supreme Court, High Courts, and government. Essential updates on judgements, acts, and in-depth analysis for lawyers, advocates, and law students in India.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/news\/t-act-treats-assesses-alike-not-discriminatory-sc\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"I-T Act treats all assesses alike, not discriminatory: SC - Legal News India - Supreme Court &amp; High Court Updates\" \/>\n<meta property=\"og:description\" content=\"The Supreme Court has termed as &quot;fallacious&quot; an argument that the new provision of the Income Tax Act making Aadhaar mandatory for filing income tax - Get the latest legal news from the Supreme Court, High Courts, and government. Essential updates on judgements, acts, and in-depth analysis for lawyers, advocates, and law students in India.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.legalindia.com\/news\/t-act-treats-assesses-alike-not-discriminatory-sc\" \/>\n<meta property=\"og:site_name\" content=\"Legal News India - Supreme Court &amp; High Court Updates\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/LegalindiaCom\/\" \/>\n<meta property=\"article:published_time\" content=\"2017-06-12T05:11:26+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.legalindia.com\/news\/wp-content\/uploads\/sites\/2\/2016\/11\/retired-judges.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"260\" \/>\n\t<meta property=\"og:image:height\" content=\"194\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Legal India Admin\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Legal India Admin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/news\\\/t-act-treats-assesses-alike-not-discriminatory-sc#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/news\\\/t-act-treats-assesses-alike-not-discriminatory-sc\"},\"author\":{\"name\":\"Legal India Admin\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/news\\\/#\\\/schema\\\/person\\\/0bfdffe9059fb8bb24a86d094609c5ea\"},\"headline\":\"I-T Act treats all assesses alike, not discriminatory: SC\",\"datePublished\":\"2017-06-12T05:11:26+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/news\\\/t-act-treats-assesses-alike-not-discriminatory-sc\"},\"wordCount\":496,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/news\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/news\\\/t-act-treats-assesses-alike-not-discriminatory-sc#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/i0.wp.com\\\/www.legalindia.com\\\/news\\\/wp-content\\\/uploads\\\/sites\\\/2\\\/2016\\\/11\\\/retired-judges.jpg?fit=260%2C194&ssl=1\",\"keywords\":[\"Court\",\"featured\",\"I-T Act\",\"Law\",\"Legal News\",\"Supreme Court\"],\"articleSection\":[\"Top Law News\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/www.legalindia.com\\\/news\\\/t-act-treats-assesses-alike-not-discriminatory-sc#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/news\\\/t-act-treats-assesses-alike-not-discriminatory-sc\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/news\\\/t-act-treats-assesses-alike-not-discriminatory-sc\",\"name\":\"I-T Act treats all assesses alike, not discriminatory: SC - Legal News India - Supreme Court &amp; High Court Updates\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/news\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/news\\\/t-act-treats-assesses-alike-not-discriminatory-sc#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/news\\\/t-act-treats-assesses-alike-not-discriminatory-sc#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/i0.wp.com\\\/www.legalindia.com\\\/news\\\/wp-content\\\/uploads\\\/sites\\\/2\\\/2016\\\/11\\\/retired-judges.jpg?fit=260%2C194&ssl=1\",\"datePublished\":\"2017-06-12T05:11:26+00:00\",\"description\":\"The Supreme Court has termed as \\\"fallacious\\\" an argument that the new provision of the Income Tax Act making Aadhaar mandatory for filing income tax - Get the latest legal news from the Supreme Court, High Courts, and government. Essential updates on judgements, acts, and in-depth analysis for lawyers, advocates, and law students in India.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/news\\\/t-act-treats-assesses-alike-not-discriminatory-sc#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.legalindia.com\\\/news\\\/t-act-treats-assesses-alike-not-discriminatory-sc\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/news\\\/t-act-treats-assesses-alike-not-discriminatory-sc#primaryimage\",\"url\":\"https:\\\/\\\/i0.wp.com\\\/www.legalindia.com\\\/news\\\/wp-content\\\/uploads\\\/sites\\\/2\\\/2016\\\/11\\\/retired-judges.jpg?fit=260%2C194&ssl=1\",\"contentUrl\":\"https:\\\/\\\/i0.wp.com\\\/www.legalindia.com\\\/news\\\/wp-content\\\/uploads\\\/sites\\\/2\\\/2016\\\/11\\\/retired-judges.jpg?fit=260%2C194&ssl=1\",\"width\":260,\"height\":194},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/news\\\/t-act-treats-assesses-alike-not-discriminatory-sc#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.legalindia.com\\\/news\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Top Law News\",\"item\":\"https:\\\/\\\/www.legalindia.com\\\/news\\\/category\\\/top-law-news\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"I-T Act treats all assesses alike, not discriminatory: SC\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/news\\\/#website\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/news\\\/\",\"name\":\"Legal News India - Supreme Court & High Court Updates\",\"description\":\"Get the latest legal news from the Supreme Court, High Courts, and government. Essential updates on judgements, acts, and in-depth analysis for lawyers, advocates, and law students in India.\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/news\\\/#organization\"},\"alternateName\":\"Legal News India for Advocates, Lawyers & Law Students\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.legalindia.com\\\/news\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/news\\\/#organization\",\"name\":\"Legal News India: Supreme Court, High Courts & Govt Updates\",\"alternateName\":\"Legal News India for Advocates, Lawyers & Law Students\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/news\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/news\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/i0.wp.com\\\/www.legalindia.com\\\/news\\\/wp-content\\\/uploads\\\/sites\\\/2\\\/2018\\\/05\\\/538552_367793346590451_81997783_n.jpg?fit=250%2C250&ssl=1\",\"contentUrl\":\"https:\\\/\\\/i0.wp.com\\\/www.legalindia.com\\\/news\\\/wp-content\\\/uploads\\\/sites\\\/2\\\/2018\\\/05\\\/538552_367793346590451_81997783_n.jpg?fit=250%2C250&ssl=1\",\"width\":250,\"height\":250,\"caption\":\"Legal News India: Supreme Court, High Courts & Govt Updates\"},\"image\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/news\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/LegalindiaCom\\\/\",\"https:\\\/\\\/x.com\\\/Legal_india\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/news\\\/#\\\/schema\\\/person\\\/0bfdffe9059fb8bb24a86d094609c5ea\",\"name\":\"Legal India Admin\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g\",\"caption\":\"Legal India Admin\"},\"sameAs\":[\"https:\\\/\\\/www.legalindia.com\",\"https:\\\/\\\/x.com\\\/legaliadmin\"],\"url\":\"https:\\\/\\\/www.legalindia.com\\\/news\\\/author\\\/legal-india-admin\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"I-T Act treats all assesses alike, not discriminatory: SC - Legal News India - Supreme Court &amp; High Court Updates","description":"The Supreme Court has termed as \"fallacious\" an argument that the new provision of the Income Tax Act making Aadhaar mandatory for filing income tax - Get the latest legal news from the Supreme Court, High Courts, and government. Essential updates on judgements, acts, and in-depth analysis for lawyers, advocates, and law students in India.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.legalindia.com\/news\/t-act-treats-assesses-alike-not-discriminatory-sc","og_locale":"en_US","og_type":"article","og_title":"I-T Act treats all assesses alike, not discriminatory: SC - Legal News India - Supreme Court &amp; High Court Updates","og_description":"The Supreme Court has termed as \"fallacious\" an argument that the new provision of the Income Tax Act making Aadhaar mandatory for filing income tax - Get the latest legal news from the Supreme Court, High Courts, and government. Essential updates on judgements, acts, and in-depth analysis for lawyers, advocates, and law students in India.","og_url":"https:\/\/www.legalindia.com\/news\/t-act-treats-assesses-alike-not-discriminatory-sc","og_site_name":"Legal News India - Supreme Court &amp; High Court Updates","article_publisher":"https:\/\/www.facebook.com\/LegalindiaCom\/","article_published_time":"2017-06-12T05:11:26+00:00","og_image":[{"width":260,"height":194,"url":"https:\/\/www.legalindia.com\/news\/wp-content\/uploads\/sites\/2\/2016\/11\/retired-judges.jpg","type":"image\/jpeg"}],"author":"Legal India Admin","twitter_misc":{"Written by":"Legal India Admin","Est. reading time":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.legalindia.com\/news\/t-act-treats-assesses-alike-not-discriminatory-sc#article","isPartOf":{"@id":"https:\/\/www.legalindia.com\/news\/t-act-treats-assesses-alike-not-discriminatory-sc"},"author":{"name":"Legal India Admin","@id":"https:\/\/www.legalindia.com\/news\/#\/schema\/person\/0bfdffe9059fb8bb24a86d094609c5ea"},"headline":"I-T Act treats all assesses alike, not discriminatory: SC","datePublished":"2017-06-12T05:11:26+00:00","mainEntityOfPage":{"@id":"https:\/\/www.legalindia.com\/news\/t-act-treats-assesses-alike-not-discriminatory-sc"},"wordCount":496,"commentCount":0,"publisher":{"@id":"https:\/\/www.legalindia.com\/news\/#organization"},"image":{"@id":"https:\/\/www.legalindia.com\/news\/t-act-treats-assesses-alike-not-discriminatory-sc#primaryimage"},"thumbnailUrl":"https:\/\/i0.wp.com\/www.legalindia.com\/news\/wp-content\/uploads\/sites\/2\/2016\/11\/retired-judges.jpg?fit=260%2C194&ssl=1","keywords":["Court","featured","I-T Act","Law","Legal News","Supreme Court"],"articleSection":["Top Law News"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.legalindia.com\/news\/t-act-treats-assesses-alike-not-discriminatory-sc#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.legalindia.com\/news\/t-act-treats-assesses-alike-not-discriminatory-sc","url":"https:\/\/www.legalindia.com\/news\/t-act-treats-assesses-alike-not-discriminatory-sc","name":"I-T Act treats all assesses alike, not discriminatory: SC - Legal News India - Supreme Court &amp; High Court Updates","isPartOf":{"@id":"https:\/\/www.legalindia.com\/news\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.legalindia.com\/news\/t-act-treats-assesses-alike-not-discriminatory-sc#primaryimage"},"image":{"@id":"https:\/\/www.legalindia.com\/news\/t-act-treats-assesses-alike-not-discriminatory-sc#primaryimage"},"thumbnailUrl":"https:\/\/i0.wp.com\/www.legalindia.com\/news\/wp-content\/uploads\/sites\/2\/2016\/11\/retired-judges.jpg?fit=260%2C194&ssl=1","datePublished":"2017-06-12T05:11:26+00:00","description":"The Supreme Court has termed as \"fallacious\" an argument that the new provision of the Income Tax Act making Aadhaar mandatory for filing income tax - Get the latest legal news from the Supreme Court, High Courts, and government. Essential updates on judgements, acts, and in-depth analysis for lawyers, advocates, and law students in India.","breadcrumb":{"@id":"https:\/\/www.legalindia.com\/news\/t-act-treats-assesses-alike-not-discriminatory-sc#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.legalindia.com\/news\/t-act-treats-assesses-alike-not-discriminatory-sc"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.legalindia.com\/news\/t-act-treats-assesses-alike-not-discriminatory-sc#primaryimage","url":"https:\/\/i0.wp.com\/www.legalindia.com\/news\/wp-content\/uploads\/sites\/2\/2016\/11\/retired-judges.jpg?fit=260%2C194&ssl=1","contentUrl":"https:\/\/i0.wp.com\/www.legalindia.com\/news\/wp-content\/uploads\/sites\/2\/2016\/11\/retired-judges.jpg?fit=260%2C194&ssl=1","width":260,"height":194},{"@type":"BreadcrumbList","@id":"https:\/\/www.legalindia.com\/news\/t-act-treats-assesses-alike-not-discriminatory-sc#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.legalindia.com\/news\/"},{"@type":"ListItem","position":2,"name":"Top Law News","item":"https:\/\/www.legalindia.com\/news\/category\/top-law-news"},{"@type":"ListItem","position":3,"name":"I-T Act treats all assesses alike, not discriminatory: SC"}]},{"@type":"WebSite","@id":"https:\/\/www.legalindia.com\/news\/#website","url":"https:\/\/www.legalindia.com\/news\/","name":"Legal News India - Supreme Court & High Court Updates","description":"Get the latest legal news from the Supreme Court, High Courts, and government. Essential updates on judgements, acts, and in-depth analysis for lawyers, advocates, and law students in India.","publisher":{"@id":"https:\/\/www.legalindia.com\/news\/#organization"},"alternateName":"Legal News India for Advocates, Lawyers & Law Students","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.legalindia.com\/news\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.legalindia.com\/news\/#organization","name":"Legal News India: Supreme Court, High Courts & Govt Updates","alternateName":"Legal News India for Advocates, Lawyers & Law Students","url":"https:\/\/www.legalindia.com\/news\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.legalindia.com\/news\/#\/schema\/logo\/image\/","url":"https:\/\/i0.wp.com\/www.legalindia.com\/news\/wp-content\/uploads\/sites\/2\/2018\/05\/538552_367793346590451_81997783_n.jpg?fit=250%2C250&ssl=1","contentUrl":"https:\/\/i0.wp.com\/www.legalindia.com\/news\/wp-content\/uploads\/sites\/2\/2018\/05\/538552_367793346590451_81997783_n.jpg?fit=250%2C250&ssl=1","width":250,"height":250,"caption":"Legal News India: Supreme Court, High Courts & Govt Updates"},"image":{"@id":"https:\/\/www.legalindia.com\/news\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/LegalindiaCom\/","https:\/\/x.com\/Legal_india"]},{"@type":"Person","@id":"https:\/\/www.legalindia.com\/news\/#\/schema\/person\/0bfdffe9059fb8bb24a86d094609c5ea","name":"Legal India Admin","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g","caption":"Legal India Admin"},"sameAs":["https:\/\/www.legalindia.com","https:\/\/x.com\/legaliadmin"],"url":"https:\/\/www.legalindia.com\/news\/author\/legal-india-admin"}]}},"jetpack_publicize_connections":[],"jetpack_featured_media_url":"https:\/\/i0.wp.com\/www.legalindia.com\/news\/wp-content\/uploads\/sites\/2\/2016\/11\/retired-judges.jpg?fit=260%2C194&ssl=1","jetpack_sharing_enabled":true,"jetpack-related-posts":[{"id":48563,"url":"https:\/\/www.legalindia.com\/news\/aadhaar-mandatory-pan-cards-sc-verdict-tomorrow","url_meta":{"origin":48617,"position":0},"title":"Aadhaar mandatory for PAN cards: SC verdict tomorrow","author":"Legal India Admin","date":"June 9, 2017","format":false,"excerpt":"The Supreme Court will pronounce its judgement tomorrow on a batch of petitions challenging the constitutional validity of a provision in the Income Tax Act making Aadhaar mandatory for filing income tax returns and allotment of PAN. A bench comprising Justices A K Sikri and Ashok Bhushan had on May\u2026","rel":"","context":"In &quot;High Profile Cases&quot;","block_context":{"text":"High Profile Cases","link":"https:\/\/www.legalindia.com\/news\/category\/high-profile-cases"},"img":{"alt_text":"Aadhaar mandatory for PAN cards: SC verdict tomorrow","src":"https:\/\/i0.wp.com\/www.legalindia.com\/news\/wp-content\/uploads\/sites\/2\/2015\/10\/adhar.png?resize=350%2C200&ssl=1","width":350,"height":200},"classes":[]},{"id":48773,"url":"https:\/\/www.legalindia.com\/news\/sc-refuses-interim-order-agst-centres-notification-aadhaar","url_meta":{"origin":48617,"position":1},"title":"SC refuses interim order agst Centre&#8217;s notification on Aadhaar","author":"Legal India Admin","date":"June 27, 2017","format":false,"excerpt":"The Supreme Court today refused to pass any interim order against the Centre's notification making Aadhaar mandatory for availing benefits of various social welfare schemes. A vacation bench of Justices A M Khanwilkar and Navin Sinha said that no interim order can be passed at this stage on the \"mere\u2026","rel":"","context":"In &quot;High Profile Cases&quot;","block_context":{"text":"High Profile Cases","link":"https:\/\/www.legalindia.com\/news\/category\/high-profile-cases"},"img":{"alt_text":"SC refuses interim order agst Centre's notification on Aadhaar","src":"https:\/\/i0.wp.com\/www.legalindia.com\/news\/wp-content\/uploads\/sites\/2\/2015\/10\/adhar.png?resize=350%2C200&ssl=1","width":350,"height":200},"classes":[]},{"id":47916,"url":"https:\/\/www.legalindia.com\/news\/sc-questions-centre-making-aadhaar-mandatory-pan-cards","url_meta":{"origin":48617,"position":2},"title":"SC questions Centre for making Aadhaar mandatory for PAN cards","author":"Legal India Admin","date":"April 21, 2017","format":false,"excerpt":"The Supreme Court today questioned the Centre for making Aadhaar mandatory for procuring Permanent Account Number (PAN) card. Attorney General Mukul Rohatgi, appearing for the Centre, told a bench headed by Justice A K Sikri that they have found that people were giving details of PAN cards which have been\u2026","rel":"","context":"In &quot;High Profile Cases&quot;","block_context":{"text":"High Profile Cases","link":"https:\/\/www.legalindia.com\/news\/category\/high-profile-cases"},"img":{"alt_text":"SC questions Centre for making Aadhaar mandatory for PAN cards","src":"https:\/\/i0.wp.com\/www.legalindia.com\/news\/wp-content\/uploads\/sites\/2\/2015\/10\/adhar.png?resize=350%2C200&ssl=1","width":350,"height":200},"classes":[]},{"id":52008,"url":"https:\/\/www.legalindia.com\/news\/centre-seeks-supreme-courts-permission-powerpoint-presentation-aadhaar","url_meta":{"origin":48617,"position":3},"title":"Centre seeks Supreme Court&#8217;s permission for PowerPoint presentation on Aadhaar","author":"Legal India Admin","date":"March 21, 2018","format":false,"excerpt":"The Centre today sought the Supreme Court's permission to allow the CEO of the Unique Identification Authority of India (UIDAI) for a PowerPoint presentation on Aadhaar scheme in the court to allay concerns. Chief Justice Dipak Misra, hearing a number of pleas challenging the constitutional validity of Aadhaar and its\u2026","rel":"","context":"In &quot;Top Law News&quot;","block_context":{"text":"Top Law News","link":"https:\/\/www.legalindia.com\/news\/category\/top-law-news"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.legalindia.com\/news\/wp-content\/uploads\/sites\/2\/2018\/03\/Aadhaar.jpg?resize=350%2C200&ssl=1","width":350,"height":200},"classes":[]},{"id":50360,"url":"https:\/\/www.legalindia.com\/news\/sc-hear-tomorrow-plea-challenging-validity-aadhaar-act","url_meta":{"origin":48617,"position":4},"title":"SC to hear tomorrow plea challenging validity of Aadhaar Act","author":"Legal India Admin","date":"November 2, 2017","format":false,"excerpt":"The Supreme Court today agreed to hear tomorrow a petition challenging the constitutional validity of the Aadhaar Act. The matter was mentioned before a bench headed by Justice J Chelameswar and the counsel representing the petitioner sought an urgent hearing, saying similar pleas were already listed for hearing before the\u2026","rel":"","context":"In &quot;High Profile Cases&quot;","block_context":{"text":"High Profile Cases","link":"https:\/\/www.legalindia.com\/news\/category\/high-profile-cases"},"img":{"alt_text":"SC to hear tomorrow plea challenging validity of Aadhaar Act","src":"https:\/\/i0.wp.com\/www.legalindia.com\/news\/wp-content\/uploads\/sites\/2\/2017\/03\/SC-upholds-life-term.jpg?resize=350%2C200&ssl=1","width":350,"height":200},"classes":[]},{"id":50376,"url":"https:\/\/www.legalindia.com\/news\/sc-seeks-centres-reply-pleas-challenging-aadhaar-act","url_meta":{"origin":48617,"position":5},"title":"SC seeks Centre&#8217;s reply on pleas challenging Aadhaar Act","author":"Legal India Admin","date":"November 3, 2017","format":false,"excerpt":"The Supreme Court today sought the government's response on four petitions challenging the constitutional validity of the Aadhaar Act and linking of bank accounts and mobile numbers with the 12-digit biometric identification number. The apex court did not pass any interim order in the matter saying that final hearing in\u2026","rel":"","context":"In &quot;Top Law News&quot;","block_context":{"text":"Top Law News","link":"https:\/\/www.legalindia.com\/news\/category\/top-law-news"},"img":{"alt_text":"SC seeks Centre's reply on pleas challenging Aadhaar Act","src":"https:\/\/i0.wp.com\/www.legalindia.com\/news\/wp-content\/uploads\/sites\/2\/2016\/08\/law.jpg?resize=350%2C200&ssl=1","width":350,"height":200},"classes":[]}],"jetpack_shortlink":"https:\/\/wp.me\/p6H5Bf-cE9","jetpack_likes_enabled":true,"_links":{"self":[{"href":"https:\/\/www.legalindia.com\/news\/wp-json\/wp\/v2\/posts\/48617","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.legalindia.com\/news\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.legalindia.com\/news\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.legalindia.com\/news\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.legalindia.com\/news\/wp-json\/wp\/v2\/comments?post=48617"}],"version-history":[{"count":0,"href":"https:\/\/www.legalindia.com\/news\/wp-json\/wp\/v2\/posts\/48617\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.legalindia.com\/news\/wp-json\/wp\/v2\/media\/45612"}],"wp:attachment":[{"href":"https:\/\/www.legalindia.com\/news\/wp-json\/wp\/v2\/media?parent=48617"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.legalindia.com\/news\/wp-json\/wp\/v2\/categories?post=48617"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.legalindia.com\/news\/wp-json\/wp\/v2\/tags?post=48617"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}