2018 (8) TMI 725

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..... make a declaration that he has applied for one. It would not be obligatory for the Department to process such return. In other words, the assessment on such return shall stand stayed. It is clarified that mere filing of the return would not create any equity in favour of the petitioner and this arrangement would be subject to further final order that may be passed in this petition. - R/SPECIAL .....

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..... without the petitioner linking his PAN card with AADHAR card or having to make a declaration that he has applied for one. It would not be obligatory for the Department to process such return. In other words, the assessment on such return shall stand stayed. It is clarified that mere filing of the return would not create any equity in favour of the petitioner and this arrangement would be subje .....

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