Refund claim - effect of name change - defective return u/s...

Refund claim - effect of name change - defective return u/s 139(9) or not - in whose name the refund should be issued? - 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. - HC