2023 (9) TMI 331

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....low the present application and take aforesaid facts along with the amended memo of parties on record in Writ Petition (Civil) No. 4769 of 2023." 2 The application is allowed, subject to just exceptions. The amended memo of parties is, accordingly, taken on record. 3. The application is disposed of. W.P.(C) 4769/2023 4. Issue notice. 4.1 Mr Aseem Chawla, learned senior standing counsel, accepts notice on behalf of the respondents/revenue. 5. Given the direction that we propose to issue, Mr Chawla says that he does not wish to file a counter-affidavit, and he will argue the matter based on the record presently available with the Court. 5.1 Therefore, with the consent of learned counsel for the parties, the matter is taken up for heari....

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....tive. 11.1 The record shows that the petitioner filed a reply to the said notice on 21.02.2019. 12. In the reply, the petitioner had stated certain facts pertaining to the change in name of RWML to RAL. For some reason, this fact did not find favour with the respondents/revenue, and via communication dated 13.06.2019, in brief, the following was indicated to the petitioner: "The assessee is required to enter the correct name in the return of Income as per PAN allotted. In case of name change the after filing of Return, same has to be updated in the PAN data base and the Return. In view of the above, Your response is not accepted." 13. It appears that, thereafter, similar responses were received from CPC Bengaluru on 15.09.2021 and 03.1....