9911796707
TMI Blog2023 (6) TMI 1041X X X X Extracts X X X X X X X X Extracts X X X X ..... er 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... :- 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 and therefore, a notice under Section 139(9) of the Income Tax Act, 1969 (the said Act) was also issued. Mr. Suresh Kumar s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 stating that the name mentioned in the return of income does not match with the name as per the PAN database and Petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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