Monthly Archives: October 2018

Section 139AA Related Aadhaar Disputes And Their Techno Legal Resolution By ODR Platform Of PTLB

Tax Terrorism

Resolving disputes outside the court is the best way to manage the same. When we litigate before traditional courts, we are not only over burdening them but we are also wasting our time, money and energy upon such resolvable disputes. This is the reason why PTLB launched many techno legal projects that aim at resolving disputes using information and communication technology (ICT).

One such project is Online Dispute Resolution (ODR) Platform of PTLB that is providing techno legal arbitration, mediation, conciliation, cyber arbitration, ODR and many such professional and paid services. The best way to avail the professional services of this ODR Platform is to incorporate this ODR Clause of the Platform in all your agreements, contracts or written dealings:

“Parties to the agreement/contract hereby specifically and unambiguously appoint PTLB as the Arbitration Institution for resolving any present/existing, potential or future dispute through online dispute resolution (ODR) mechanism. PTLB shall be empowered to appoint a sole arbitrator of its choice from the arbitrators/ODR experts empanelled with PTLB or otherwise. The rules and procedures, fees and methods prescribed by the PTLB at its website/platform shall govern the institution, management, completion and follow up of the ODR proceedings”.

Now generate an ODR or Cyber Arbitration request at and pay the necessary administrative and legal fees of the Arbitrators to initiate the ODR or Cyber Arbitration. Once that is done, an ODR expert/Arbitrator would be appointed by PTLB and parties to the dispute shall be allowed to upload the relevant documents to support their respective cases.

But what if there is no pre existing ODR Clause to govern the case in hand? Do not worry as we have covered you there as well. If you have a pre existing ODR Clause, that would help us better to resolve your case. But even if you approach us unilaterally and without such ODR Clause, we can still take up your case by treating it as a “Non Arbitration Case“. There would be no mutually binding arbitration proceedings in such cases but that does not prevent you from unilaterally exercising your legal rights that are available to you under various laws of India.

For instance, if you want to send a legal notice or wish to reply back to a legal notice served to you, there is no need to have a pre existing ODR Clause. You can simply apply for the same at our ODR Platform. In all cases where this is no pre existing ODR Clause and you are not availing our services as an Arbitration Tribunal, there would be no administrative and arbitration fees. But fees for professional legal services availed by you would still be charged.

Similarly, an ODR Clause can be signed by parties to a dispute any time i.e. before, during or after the dispute. If both parties agree to such ODR Clause, the dispute would become one that is subject to Arbitration law of India or any foreign jurisdiction (as the case may be) and would be resolved by our ODR Platform.

So ODR Platform can be used for practically all legal disputes, especially the civil disputes, and this involves taxation disputes as well. If you have received any e-mail, message, notification or notice from Income Tax Department, you can use the ODR platform of PTLB to reply back in the most appropriate manner.

For instance, if you have applied for a new PAN number and Income Tax Department is insisting for an Aadhaar due to Section 139AA, you can use this ODR Platform to challenge the same.

(1) If the website of Income Tax Department is not allowing you to file a tax return without Aadhaar, you can use our ODR Platform and we would contact the Department on your behalf.

(2) If the Income Tax Department has issued you a notice to quote your Aadhaar to a particular person or authority within a particular time frame, contact us and we would reply back.

(3) If the Income Tax Department is threatening you to or has already cancelled your PAN, contact us and we would challenge the same on your behalf.

So use the ODR Platform of PTLB liberally to fight back against unjust demands of Income Tax Department.

This is not the end of story. We have also provided a legal and constitutional interpretation of Section 139AA of Income Tax Act and its analysis by the Supreme Court.

This legal analysis, which is not a legal opinion, is subject to the following two caveats:

(1) We are not giving all the legal reasons and Constitutional position regarding Constitutionality of section 139AA at this stage and would come up with the same at a latter stage after getting official response of Indian Government.

(2) We are also not discussing the Per Incuriam aspect of the majority judgment of Supreme Court that we would discuss at appropriate stage.

The conclusion of this interpretation is that Aadhaar is absolutely optional for Section 139AA and other tax and financial regulations purposes and people have a choice to refuse to enroll and use (if already enrolled) Aadhaar for these purpose.

Anticipating harassment at the hands of Indian Govt and tax authorities, we have introduced a two tier dispute resolution mechanism. This is as follows:

(1) Send this “Legal Analysis” (Pdf) of Section 139AA to any person or authority that demands enrollment, quoting or linking of Aadhaar with PAN or tax return, and

(2) If they persist in their illegal and unconstitutional demand for Aadhaar, use the professional and paid services of Online Dispute Resolution (ODR) Portal of PTLB to fight such demands.

We hope this legal analysis and consumer empowering portal of PTLB would help you in protecting your statutory and Fundamental Rights from all possible governmental and non governmental legal and other regulatory threats.