Delhi High Court Current Affairs - 2019
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The Supreme Court has upheld the section 139AA of the Income Tax Act and said that linking of PAN with Aadhaar is mandatory for the filing of Income Tax returns.
The Supreme Court made these observations while hearing an appeal filed by the Centre against a Delhi High Court order allowing two people, Shreya Sen and Jayshree Satpute, to file Income Tax returns for 2018-19 without linking their Aadhaar and PAN numbers.
Noting that with regard to Assessment Year 2018-19 the two petitioners had filed the Income Tax returns in terms of the orders of the High Court and the assessment has also been completed, Supreme Court said that for the assessment year 2019-20, the income tax return shall be filed in terms of the judgment passed by this court.
Section 139AA of the Income-tax Act
Section 139AA of the Income-Tax Act 1961 was introduced by the Finance Act, 2017. The section makes it mandatory to quote Aadhaar / Enrolment ID of Aadhaar application form, for the filing of return of income as well as in the application form to enrol for PAN.
The section also specifies that those already in possession of the PAN numbers must mandatorily link their PAN numbers with Aadhaar. Failure to do so would result in PAN number becoming invalid.
The Delhi High Court has allowed the release of the movie ‘72 Hours – Martyr who never died’. The film was based on the life of the 1962 war hero Rifleman Jaswant Singh Rawat. Jaswant Singh Rawat was posthumously awarded the Maha Vir Chakra for gallantry during the 1962 war.
The family members of the Rifleman Jaswant Singh Rawat had sought a stay on the release citing it intrudes their privacy.
Rifleman Jaswant Singh Rawat
Rifleman Jaswant Singh Rawat was serving as an Indian Army soldier serving in the Garhwal Rifles. He was serving in the 4th battalion of Garhwal Rifles during the battle of Nuranang of the North-East Frontier Agency (now Arunachal Pradesh)in the war of 1962.
On 17 November 1962 Garhwal Rifles had beaten back two enemy attacks. During the third attack Rifleman Jaswant Singh Rawat along with Lance Naik Trilok Singh Negi and Rifleman Gopal Singh Gusain, volunteered to silence the Chinese medium machine gun (MMG) which had come close to the Indian defences.
Rifleman Jaswant Singh Rawat along with Rifleman Gopal Singh Gusain with covering fire from with Lance Naik Trilok Singh destroyed the Chinese detachment of five men, seizing the MMG in the process.
While returning Rifleman Jaswant Singh Rawat along with Lance Naik Trilok Singh were killed and Rifleman Gopal Singh Gusain was seriously injured.
Rifleman Jaswant Singh Rawat was honoured by building a memorial at the post where he fought the Chinese People’s Liberation Army and it was named as “Jaswant Garh”. He is also bestowed with another honour as per which he continues to serve even after death. He has been awarded promotions as if he is still serving.
Tags: 1962 India China War • 72 Hours - Martyr who never died • battle of Nuranang • China • Delhi High Court • Garhwal Rifles • Jaswant Garh • Lance Naik Trilok Singh Negi • Maha Vir Chakra • Rifleman Gopal Singh Gusain • Rifleman Jaswant Singh Rawat