K.parthasarathy,18A, Nageswaran North Street,Kumbakonam v. The Income Tax Officer,Ward 1(
High Court
17 Jun 2025 In favour of: Revenue
Forum / Bench
High Court · hc_cis_mas
Parties
K.parthasarathy,18A, Nageswaran North Street,Kumbakonam v. The Income Tax Officer,Ward 1(
Date of order
17 Jun 2025
Assessment year(s)
—
Outcome
Dismissed
Case summary
In K.parthasarathy,18A, Nageswaran North Street,Kumbakonam v. The Income Tax Officer,Ward 1(, the High Court (2025) dismissed the appeal. The decision went in favour of the Revenue.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
Sections referenced in this judgment
The order — as passed by the High Court
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 17.06.2025
CORAM :
THE HON'BLE MR.K.R.SHRIRAM, CHIEF JUSTICE
AND
THE HON'BLE MR.JUSTICE SUNDER MOHAN
T.C.A. No.228 of 2016
K.Parthasarathy,18A, Nageswaran North Street,Kumbakonam.PAN:
.. Appellant
Vs.
The Income Tax Officer,Ward 1(1,)31, Krishnasamy Road,Gandhi Nagar,Kumbakonam... Respondent
Prayer : Appeal filed under Section 260A of the Income Tax Act, 1961 against the order of Income Tax Appellate Tribunal, “C” Bench, Chennai, dated 19.06.2015 passed in I.T.A No.1068/Mds/2011.
For Appellant:
Mr.A.S.Sriraman
For Respondent:
Mr.J.Narayanaswamy
____________
Page 1 of 4
JUDGMENT
(Delivered by the Hon'ble Chief Justice)
Shri Sriraman states assessee has died and tenders a copy of the death certificate, which is taken on record and marked as “X” for identification. Shri Sriraman states all efforts to trace the legal heirs of assessee have failed.
2. Appeal is dismissed. There shall be no order as to costs. If and when the legal heirs of assessee realise that such an appeal was pending, they may approach the Court for restoring this appeal.
Index Neutral Citationbbr
(K.R.SHRIRAM, CJ.) (SUNDER MOHAN, J.) 17.06.2025
: Yes/No:Yes/No
____________
Page 2 of 4
To:
1. The Assistant Registrar Income Tax Appellate Tribunal “C” Bench, Chennai. Income Tax Appellate Tribunal “C” Bench, Chennai.
2. The Commissioner of Income Tax (Appeals), Tiruchirapalli. Tiruchirapalli.
3. The Income Tax Officer,
Ward 1(1,)
31, Krishnasamy Road,
Gandhi Nagar,
Kumbakonam.
____________
Page 3 of 4
____________
Page 4 of 4
TCA No.228 of 2016
THE HON'BLE CHIEF JUSTICE ANDSUNDER MOHAN,J.
bbr
TCA No.228 of 2016
17.06.2025
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