Masudha Begam vs Income Tax Officer, Ward-1(1), Trichy
Case No: ITA No.3831/Chny/2025 and SA No.134/Chny/2025
Court: Income Tax Appellate Tribunal ‘B’ Bench: Chennai
Date: 1/5/2026
Parties Involved
appellantMasudha Begam
respondentIncome Tax Officer, Ward-1(1), Trichy
Facts Summary
The appellant, Masudha Begam, did not file a regular return of income for the Assessment Year 2015-16. The Assessing Officer (AO) formed an opinion that income had escaped assessment based on information that the appellant made a term deposit of Rs.46,02,223/- during the previous year relevant to AY 2015-16. A notice under section 148 was issued on 09.04.2022. In response, the appellant filed a return of income disclosing Rs.1,27,830/-. The assessment was completed by the Assessing Authority on …
Decision in favour of
Assessee
Legal Issues
- 1. Whether the CIT(A) was justified in dismissing the appeal on the grounds of delay.
Precedents Relied Upon
2 precedents cited in this judgement.