Parthasarathi Prabakaran Vs. The Income Tax Officer, Ward-3, Vellore
Case No: ITA No.3111/Chny/2025
Court: Income Tax Appellate Tribunal ‘A’ Bench: Chennai
Date: 1/30/2026
Parties Involved
appellantParthasarathi Prabakaran
respondentThe Income Tax Officer, Ward-3, Vellore
Facts Summary
The assessee, Parthasarathi Prabakaran, did not file a return of income for the assessment year 2018-19. The Assessing Officer (AO) received information indicating significant cash deposits, property purchases, and business transactions. Consequently, the AO reopened the assessment by issuing a notice under section 148A(b) and subsequently passed an order under section 148A(d) to issue a notice under section 148. The AO completed the assessment, assessing the income at Rs. 1,21,02,772/-. The ass…
Decision in favour of
Assessee
Legal Issues
- 1. Delay in filing the appeal by the assessee.
- 2. Whether the approval obtained for initiating proceedings under section 147 was from the correct authority as per section 151.
Precedents Relied Upon
6 precedents cited in this judgement.