9911796707
TMI Blog2023 (9) TMI 331X X X X Extracts X X X X X X X X Extracts X X X X ..... llow the present application and take aforesaid facts along with the amended memo of parties on record in Writ Petition (Civil) No. 4769 of 2023." 2 The application is allowed, subject to just exceptions. The amended memo of parties is, accordingly, taken on record. 3. The application is disposed of. W.P.(C) 4769/2023 4. Issue notice. 4.1 Mr Aseem Chawla, learned senior standing counsel, accepts notice on behalf of the respondents/revenue. 5. Given the direction that we propose to issue, Mr Chawla says that he does not wish to file a counter-affidavit, and he will argue the matter based on the record presently available with the Court. 5.1 Therefore, with the consent of learned counsel for the parties, the matter is taken up for hear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctive. 11.1 The record shows that the petitioner filed a reply to the said notice on 21.02.2019. 12. In the reply, the petitioner had stated certain facts pertaining to the change in name of RWML to RAL. For some reason, this fact did not find favour with the respondents/revenue, and via communication dated 13.06.2019, in brief, the following was indicated to the petitioner: "The assessee is required to enter the correct name in the return of Income as per PAN allotted. In case of name change the after filing of Return, same has to be updated in the PAN data base and the Return. In view of the above, Your response is not accepted." 13. It appears that, thereafter, similar responses were received from CPC Bengaluru on 15.09.2021 and 03. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also returns filed for the AYs prior to the subject AY. 20. On the other hand, Mr Chawla says that the 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) of the Act. 21. Given the circumstances set forth hereinabove, we are of the view that this course of action does not align with the provisions of the Act. 22. 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. 22. Accordingly, the impugned order and communications are set aside. 23. The respondents/revenue are directed to process th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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