B Kishore Kumar v. DCIT
229 Taxmann 614High Court2015#1121 most cited
What is B Kishore Kumar v. DCIT authority for?
A statement recorded under Section 132(4) during a search operation holds strong evidentiary value, and allegations of coercion or retraction must be substantiated with cogent evidence and raised before the authorities at the earliest opportunity to be considered.
100
judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2025.
Also referred to as
B Kishore Kumar v. DCIT · 229 Taxmann 614 · 30 Taxmann.com 367 · Section 132(4) · statement during search · retracted statement · coercion · evidentiary value · search assessment · Section 292C
Also reported as
30 Taxmann.com 367
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Issues it is cited on
Judgments citing B Kishore Kumar v. DCIT
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