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    <title>2023 (6) TMI 1041 - BOMBAY HIGH COURT</title>
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    <description>The High Court ruled in favor of the Petitioner in a tax refund dispute. The Court found no fault in the Petitioner&#039;s actions regarding a name change from Suhani Trading &amp;amp; Investment Consultants P. Ltd to Future Corporate Resources P. Ltd, duly updated in the Income Tax Department records. The notice issued under Section 139(9) was deemed invalid as the name change was correctly reflected in the PAN database. Referring to a previous order, the Court quashed the notice and directed the Respondents to process the Petitioner&#039;s returns without defects by a specified date.</description>
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      <description>The High Court ruled in favor of the Petitioner in a tax refund dispute. The Court found no fault in the Petitioner&#039;s actions regarding a name change from Suhani Trading &amp;amp; Investment Consultants P. Ltd to Future Corporate Resources P. Ltd, duly updated in the Income Tax Department records. The notice issued under Section 139(9) was deemed invalid as the name change was correctly reflected in the PAN database. Referring to a previous order, the Court quashed the notice and directed the Respondents to process the Petitioner&#039;s returns without defects by a specified date.</description>
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