Why in news?
Supreme Court in its recent judgement has effectively held that policy goals override rights in the Aadhaar – PAN case.
What is the issue?
- Binoy Viswam v. Union of India case in the SC deals with the dispute over Section 139AA of the Income Tax Act, 1961.
- Central government made it obligatory on individuals filing income tax returns to link their permanent account numbers (PAN) to their Aadhaar which was termed unconstitutional as it infringed a number of fundamental rights.
- The petitioners argued that Section 139AA violated the rights to equality, to practise any profession, and to personal liberty.
- The court rejected the contention that the Income Tax Act cannot make Aadhaar compulsory when the core legislation, the Aadhaar (Targeted Delivery of Financial & Other Subsidies, Benefits & Services) Act, 2016, makes enrolment in the scheme voluntary.
- The court accepted the state’s arguments that the linking of Aadhaar and PAN can help eradicate the ills of tax evasion caused by a proliferation of black money.
- The petitioners highlighted that both biometric details and iris scans can be forged.
Source: The Hindu