03 July 2011
for mere correction of name, its not obligatory to file revised return, as the name and address of assessment procedure is dependent on "PAN BASED records", if assessee has changed PAN DATA , it will get auto reflected in returns and assessment procedure.
04 July 2011
It is just useless to file any revised return as revised returns meant for any changes in financial items filed in ITR. For Name/Address or DOB changes there is no requirement to file any revised return.
04 July 2011
Revised return is to be filed for any mistake in the income and not in address or name. Once you have changed or corrected the name and address of your PAN card it is automatically corrected and all old or new correspondence shall be at your new address. This means once your PAN Card details are corrected the same is revised and if any old refund or pending assessment is to be delivered to you the same shall be in your new address.