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2018 (8) TMI 725

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....ON NO. 11426 of 2018 - -<br>Income Tax<br>MR. M.R. SHAH And MR. A.Y. KOGJE&nbsp; JJ. Appearance: MR HM PARIKH (574) for the PETITIONER(s) No. 1 MR RASESH H PARIKH (3862) for the PETITIONER(s) No. 1....

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.... 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 ....