BINOY VISMAN vs UNION OF INDIA

The Supreme Court examined the constitutional validity of Section 139AA of the Income Tax Act, 1961, which mandates quoting of Aadhaar numbers for obtaining Permanent Account Numbers (PAN) and filing income tax returns. The Court held that the provision infringes the right to privacy under Article 21 of the Constitution, as it effectively makes Aadhaar enrollment compulsory for tax assessees. Consequently, the Court struck down the provision as unconstitutional, emphasizing the need for a balance between state interests and individual rights.