https://www.taxtmi.com/caselaws?id=308419 The court ruled in favor of the Petitioner in a case concerning a dispute over the name in which a tax refund should be issued. The court found that the Petitioner's name in the tax return matched the correct name at the time of filing, despite a name change, and deemed the notice issued under Section 139(9) of the Income Tax Act, 1969 invalid. The court emphasized the need for Assessing Officers to verify information before issuing notices to avoid delays and inefficiencies. The Respondent was directed to process the Petitioner's returns without considering any defects by a specified date. en-us Fri, 06 May 2022 00:00:00 +0530 Fri, 23 Jun 2023 20:57:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=308419 The court ruled in favor of the Petitioner in a case concerning a dispute over the name in which a tax refund should be issued. The court found that the Petitioner's name in the tax return matched the correct name at the time of filing, despite a name change, and deemed the notice issued under Section 139(9) of the Income Tax Act, 1969 invalid. The court emphasized the need for Assessing Officers to verify information before issuing notices to avoid delays and inefficiencies. The Respondent was directed to process the Petitioner's returns without considering any defects by a specified date. Case-Laws Income Tax Fri, 06 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=308419