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
capital
gains and treated the sum of Rs.1,14,20,100/-, so declared,
along with the unexplained cash of Rs.24,00,000/-, as income
from other sources and subjected the same to tax under
Section 115BBE of the I.T. Act. The assessment was completed
by order dated 17.07.2019.
4.3
Aggrieved thereby, the assessee preferred an appeal
before the Commissioner
