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Section 115B3 Section 133A2 Section 143(2)2

SHRI NARAYAN RAO HEBRI vs. THE ASSISTANT COMMISSIONER OF INCOME TAX

The appeal stands dismissed

ITA/166/2025HC Karnataka20 Feb 2026

Bench: S.G.PANDIT,K. V. ARAVIND

Section 115BSection 133ASection 143(2)Section 260Section 260A

demonetization period. - 4 - ITA No. 166 of 2025 4.1 The assessment order records that a survey under Section 133A of the I.T. Act was conducted on 27.09.2016 and that, pursuant thereto, the assessee, by letter dated 29.09.2016, volunteered to offer a sum of Rs.1,14,20,100/- as additional income. The notice under Section