Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2023 (6) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (6) TMI 1041 - BOMBAY HIGH COURTRefund claim - effect of name change - defective return u/s 139(9) or not - in whose name the refund should be issued? - as change of name of Petitioner, Petitioner ought to have filed revised returns to be entitled to refund and therefore, a notice u/s 139(9) of the Income Tax Act, 1969 - HELD THAT:- As the name change has been reflected in the records of the Income Tax Department. Notwithstanding this, Petitioner has been issued a notice dated 23rd April, 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 AO had checked the database, he would have found answer and could have avoided issuing a notice. Notice is hereby quashed and set aside.
|