Kishore Kumar v. Deputy Commissioner of Income
52 Taxmann.com 449High Court2014#325 most cited
What is Kishore Kumar v. Deputy Commissioner of Income authority for?
An unretracted admission of undisclosed income made by an assessee in a sworn statement under Section 132(4) during a search and seizure operation forms a valid basis for making additions and levying tax, especially when no books of accounts are maintained.
255
judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2025.
Also referred to as
B. Kishore Kumar · Section 132(4) statement · undisclosed income admission · search and seizure assessment · unretracted statement · Section 69C addition · no books of accounts · tax levy on admission · Section 153A
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Issues it is cited on
Judgments citing Kishore Kumar v. Deputy Commissioner of Income
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