P.Pushpalatha vs Income Tax Officer, Non-Corporate Circle-10(3) Chennai
Case No: ITA No.2791/Chny/2025
Court: Income Tax Appellate Tribunal ‘C’ Bench: Chennai
Date: 1/19/2026
Parties Involved
appellantP.Pushpalatha
respondentIncome Tax Officer, Non-Corporate Circle-10(3) Chennai
Facts Summary
The appellant, P.Pushpalatha, filed her return of income for the Assessment Year 2010-11 on 29.09.2010 declaring a total income of Rs.5,97,550/-. The assessment was completed on 30.12.2017 by the Assistant Commissioner of Income Tax, Non-Corporate Circle-10(1), Chennai. During survey operations conducted under section 133A, the Department found incriminating material showing purchase of properties. The appellant admitted to receiving Rs.30 lakhs on sale of property over and above the recorded sa…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the assessment order is bad in law for not issuing notice under section 143(2)?
- 2. Whether the addition of Rs.24,98,000/- is valid?
Precedents Relied Upon
3 precedents cited in this judgement.