https://www.taxtmi.com/highlights?id=70555 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 en-us Sat, 24 Jun 2023 17:51:57 +0530 Sat, 24 Jun 2023 17:51:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=70555 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 Highlights Income Tax Sat, 24 Jun 2023 17:51:57 +0530 https://www.taxtmi.com/highlights?id=70555