Subramaniam Suresh Vs. The Income Tax Officer, Ward-1(6), Salem
Case No: ITA Nos.3346 & 3347/Chny/2025
Court: Income Tax Appellate Tribunal ‘B’ Bench: Chennai
Date: 1/28/2026
Parties Involved
appellantSubramaniam Suresh
respondentThe Income Tax Officer, Ward-1(6), Salem
Facts Summary
The assessee, Subramaniam Suresh, an individual, did not file the return of income for the assessment year 2012-13. The Assessing Officer (AO) received information about cash deposits amounting to Rs. 23,73,700/- and reopened the assessment by issuing a notice under section 148 of the Income Tax Act, 1961. The AO completed the assessment under section 147 of the Act, assessing the income at Rs. 23,73,700/-. The assessee filed an appeal before the Commissioner of Income Tax (Appeals)/National Fac…
Decision in favour of
Assessee
Legal Issues
- 1. Delay in filing the appeal before the Tribunal
- 2. Delay in filing the appeal before the CIT(A)
1 more legal issue analysed in this judgement.
Precedents Relied Upon
1 precedent cited in this judgement.