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Case Law Details

Case Name : Prasanna Prabhakaran Vs ITO (ITAT Ahmedabad)
Related Assessment Year : 2013-14
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Prasanna Prabhakaran Vs ITO (ITAT Ahmedabad) Assessment in Name of Deceased Not Void – Jurisdiction Valid if 148 Notice Issued During Lifetime- ITAT Ahmedabad Restores Case to AO The assessee’s legal heir, Mrs. Prasanna Prabhakaran, filed appeal with delay of 181 days due to her cancer treatment & personal trauma after her husband’s death. Tribunal found the explanation bona fide & condoned the delay. In this case, AO reopened assessment u/s 147 after noticing cash deposits of ₹25,00,000/- & time deposits of ₹45,58,052/- in the deceased assessee’s bank account. Despite ...
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CA Vijayakumar Shetty qualified in 1994 and in practice since then. Founding partner of Shetty & Co. He is a graduate from St Aloysius College, Mangalore . View Full Profile

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