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.
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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