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2023 (9) TMI 331 - DELHI HIGH COURTInvalid return - petitioner had applied for change of name - although the PAN remained the same, the change in name was recognized by the concerned authority and despite this position a notice was issued u/s 139(9) labelling the petitioner’s return as defective - as submitted petitioner could have approached the Central Board of Direct Taxes (CBDT), for an extension of time to file a revised return, by taking recourse to Section 119(2)(b) - HELD THAT:- We are of the view that this course of action does not align with the provisions of the Act. The fact that there has been a change in the name of the petitioner is not in dispute; in fact, on the date when the return was filed, i.e., 15.10.2018, the petitioner was described as RWML. Accordingly, the impugned order and communications are set aside. The respondents/revenue are directed to process the return filed on 15.10.2018 concerning the aforementioned AY, and pass necessary consequential orders.
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