Assessee-company filed return of income in its old name, even though by that time its name had already been changed.Assessing Officer issued on assessee notice under section 139(9) asking it to rectify defects within prescribed time. As assessee did not do needful within prescribed time, its return was declared to be invalid.Assessee filed an application under section 119 seeking condonation of delay in not responding impugned notice. PChief Commissioner rejected application. On writ the Court held that W since delay in not responding to notice was neither deliberate nor on account of culpable negligence or any mala fides and issue was only of correcting name of assessee in return, Competent Authority is  directed to permit assessee to correct its name in return. (AY. 2017-18)