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<h1>Petitioner permitted to file income tax return without PAN-AADHAR link. Assessment stayed pending final orders.</h1> The Gujarat HC allowed the petitioner to file an income tax return without linking PAN with AADHAR. Assessment on the return is stayed, with no equity in ... Filing of ITR - linking of PAN with AADHAR - Held that:- the petitioner is allowed to file return of income for the year under consideration before the Department in hard copy. The Department may accept the same 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 subject to further final order that may be passed in this petition. The Gujarat High Court allowed the petitioner to file a return of income without linking PAN card with AADHAR card. The assessment on the return is stayed and filing the return does not create any equity in favor of the petitioner. The arrangement is subject to further final orders.