2022 (5) TMI 1559

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....with Ms. Dinkle Hariya instructed by Ms. Namrata Kasale. For the Respondents : Mr. Suresh Kumar. P.C. :- 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 ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....owing the changed name, i.e., Acute Retail Infra Private Limited, but the PAN number remains unchanged. In the fresh PAN Card, the PAN Number is shown as AAFCA1070Q. Therefore, the name change has been reflected in the records of the Income Tax Department. Notwithstanding this, Petitioner has been issued a notice dated 9th February, 2019 stating that the name mentioned in the return of income does....