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2 results for “section 68”+ Survey u/s 133Aclear

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Key Topics

Section 2605Section 260A3Section 115B3Section 133A2Section 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

133A of the I.T. Act, 1961 was conducted on 27.09.2016. Pursuant thereto, the assessee addressed a letter dated 29.09.2016 to the Assessing Officer, voluntarily offering a sum of Rs.1,14,20,100/- as income for the Assessment Year 2017–18. The said income was admitted in the return of income filed on 20.11.2017 and the corresponding taxes were paid

THE COMMISSIONER OF INCOME TAX GULBARGA vs. M/S MANJUNATHA COTTON AND GINNING FACTORY

The appeals are dismissed

ITA/2564/2005HC Karnataka13 Dec 2012

Bench: ARAVIND KUMAR,N.KUMAR

Section 260Section 260A

133A of the Act and information was collected under Section 133(6) of the Act. The statutory returns, which were filed by the assessee, when compared with the stock position reflected in Form 3(c)(b) disclosed a difference of 3,01,240 metric tons. On 27.02.2006, a 14 notice under Section 148 of the Act was issued