As it is well known that the income tax department has allowed Aadhaar card holders to use the biometric id number in lieu of the Permanent Account Number (PAN). But as per new provision of Income Tax, fine of Rs. 10,000 may be levied in case of wrong Aadhar Number. As per the latest amendments in the Finance Bill 2019, not only allowed people to use Aadhaar in lieu of PAN but also introduced a penalty for giving a false Aadhaar number. However, the new penalty rules are applicable only in cases where you are using Aadhaar in lieu of PAN and where quoting PAN is mandatory according to the income tax department rules. It is well known that although Aadhaar is issued by the Unique Identity Authority of India, yet the fine is not imposed by UIDAI but by the income tax department. Under Section 272B of the Income Tax Act, 1961, the department can impose a penalty in case of default in complying with provisions relating to PAN, i.e., failure to obtain, quote, or authenticate PAN.
URGENT
COURT MATTER
SPEED POST
F.No.C-18012/26/2003-V&L(Pt.
II)
Government of India
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes
New Delhi, 26th
Aug., 2013
To,
All the Chief Commissioners of
Income Tax (CCA),
Sub: Judgement of the Hon'ble Supreme Court dated
27.11.2012 in the case of UOI &
Ors.Vs. N.R.
Parmar & Ors. -Reg.-
Sir/Madam,
I am
directed to refer to the subject cited above and to state that the advice of
DoPT is being sought on the decision of Hon'ble Supreme Court in the case of
Sh. Parmar. However, presently the DoPT has returned the file with the
following advice:
"The DoR has sought our advice on the implications
of the judgment of Supreme Court dated 27.11.2012 in the case of Sh. N.R.
Farmer & Ors.. This department is already seized with this issue in the
contact of the impact of Supreme Court judgment on the policy for determination
of inter se seniority of direct recruit and promotee and consequent
administrative action to be taken in consultation of DoLA. However, the impact
of the judgment on the seniority of the officers of Income Tax Department has
to be assessed and analyzed by the Department of Revenue and specific issues
should be brought forward so as to enable DoPT to examine the same and give its
comments. The comments of DoR would also facilitate a comprehensive
examination/advice of the DoLA while considering the general policy file of
DoPT. In this context, the advice of DoLA in the Para 24 of p-88/Notes is relevant.
The department of Revenue may be advised to take necessary action
accordingly."
The
matter has now been referred to DGIT(HRD) for inputs on the above aspect.
2. Further, it is to be informed that the interim advice of the
DoPT communicated on a reference by the department for the DPC for the post of
ACsIT, in DOR F.NO. 32013/2/2012 Ad VI/DoPT Dy. No. 11640/13/CR dated
06.03.2012, inter-alia states that
"The implementation or otherwise of
decision of Hon'ble Supreme Court is being processed separately. As per the
instructions on the subject, the administrative department can consider regular
promotion on the basis of existing list circulated and finalized seniority list.
However, the promotion of these Officers shall be subject to revision of the
seniority list of Inspectors/ITOs, if any, while implementing the Hon'ble
Supreme Court judgment in N.R. Parmar case.”
3. In view of the above, I am directed to request that suitable
steps may be taken to get the stay on promotions, if any, granted by various
Tribunals, vacated on the ground of the instructions of the DoPT in OM No.
28027/9/99-Estt. (A) dated 01.05.2000, advice dated 06.03.2012 given by the
DoPT(above) and also for the functional requirement of the Department.
Yours
faithfully,
-sd-
(Mukesh Sharma)
DCIT (OSD)(V&L)
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