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2022 (5) TMI 1559 - HC - Income TaxRefund claim - effect of name change - in whose name the refund should be issued? - According to Respondents after the change of name of Petitioner Petitioner ought to have filed revised returns to be entitled to a refund ? - HELD THAT - The name change has been reflected in the records of the Income Tax Department. Notwithstanding this Petitioner has been issued a notice dated 9th February 2019 stating that the name mentioned in the return of income does not match with the name as per the PAN database and Petitioner has been advised to correct the name in the return of income as per PAN allotted to Petitioner. PAN database correction would certainly indicate what was the original name and therefore Petitioner s name when it filed the return of income tax was the correct name as it then existed. Therefore there can never be a defect and notice issued u/s 139(9) was not a valid notice. If only Assessing Officer had bothered to check the data base he would have found answer and would not have to issue a notice thereby wasting precious time of the assessee his own department and more importantly judicial time. In these circumstances notice dated 9th February 2019 is hereby quashed and set aside.
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