Mandatory Aadhaar-PAN Linking for Tax Refunds Under Section 139AA Remains Valid Despite Constitutional Challenge

HC upheld circular requiring Aadhaar-PAN linkage for tax refunds under Section 139AA. Petition challenging constitutional validity denied interim relief as Section 139AA's validity was previously established. Earlier identical petition under Article 32 dismissed by SC without leave for fresh filing. Partial resolution achieved regarding demat account operations, with matter disposed of for specific respondents (SEBI and stockbroking firm) after account defreeze confirmation. Court maintained implementation of Section 139AA requirements for tax administration purposes, reinforcing mandatory compliance for refund processing. .....

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