2023 (6) TMI 1041

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..... the Petitioner : Mr. Vipul Joshi a/w Ms.Dinkle Hariya i/b Ms. Namrata Kasale. For the Respondents : Mr. Suresh Kumar. P.C. :- 1. There is no dispute that Petitioner is entitled to refund. The only controversy is 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 an .....

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..... 7th January 2019, Petitioner was issued a fresh PAN card showing the changed name, i.e., Future Corporate Resources P. Ltd, but the PAN number remains unchanged. In the fresh PAN Card, the PAN Number is shown as AALCS4222N. Therefore, 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 sta .....

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