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            Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

            Provisions expressly mentioned in the judgment/order text.

            <h1>Return filing obligation: obtaining a PAN does not itself mandate filing unless the taxpayer is liable under tax law.</h1> Obligation to file an income-tax return after obtaining a PAN arises only where the taxpayer is liable to file a return under section 139; obtaining PAN alone does not create a separate mandatory duty to file.

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