B Kishore Kumar v. DCIT
229 Taxmann 614High Court2015#1116 most cited
What is B Kishore Kumar v. DCIT authority for?
A retracted statement made during a search under section 132(4) carries no weight and is rejected, especially when the genuineness of purchases is disproved.
100
judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2018 to 2025.
Also referred to as
B Kishore Kumar v. DCIT · section 132(4) · retracted statement · search assessment · URD purchases · bogus purchases · panchnama · evidence · onus of proof
Also reported as
30 Taxmann.com 367