Kishore Kumar v. Deputy Commissioner of Income

52 Taxmann.com 449High Court2014#329 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 366,314 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

Sections most often in play

Section 153ASection 132(4)Section 143(3)Section 132Section 153CSection 142(1)Section 148Section 69C

Issues it is cited on

undisclosed foreign income and assetssection 149(1)(c)section 4(2)voluntary admissionsection 201(3)section 158baunexplained jewellerysection 150statement under section 132(4)abatement of assessmentsection 70section 158b(b)

Judgments citing Kishore Kumar v. Deputy Commissioner of Income

Himanshu Kohli, New Delhi vs. ACIT, Central Circle- 28, New Delhi

The appeal is allowed

ITA 6592/DEL/2017[2015-16]Status: DisposedITAT Delhi05 Sept 2018AY 2015-16

Bench: Sh. N.K.Billaiya & Sh. Sudhanshu Srivastava

For Appellant: Sh. Sri Gautam Jain & Piyush K. KamalFor Respondent: Sh. Sanjit Singh, CIT DR
Section 132Section 132(4)Section 139Section 143(1)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”, NEW DELHI BEFORE SH. N.K.BILLAIYA, ACCOUNTANT MEMBER AND SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA No.6590-92/Del/2017 (Assessment Year: 2013-14, 2014-15, 20015-16) HIMANSHU KOHLI ACIT D-210, 1ST FLOOR, ASHOK CENTRAL CIRCLE-28 VIHAR, PHASE-1 NEW DELHI NEW DELHI Vs. PIN : 110052 Pan : AKZPK7127R Appellant Respondent Assessee by : Sh. Sri Gautam Jain & Piyush K. Kamal, Adv. Revenue by : Sh. Sanjit Singh, CIT DR Date of hearing : 12.06.2018 Date of pronouncement : 05.09.2018 O R D E R PER SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER: These three appeals pre…

Himanshu Kohli, New Delhi vs. ACIT, Central Circle- 28, New Delhi

The appeal is allowed

ITA 6591/DEL/2017[2014-15]Status: DisposedITAT Delhi05 Sept 2018AY 2014-15

Bench: Sh. N.K.Billaiya & Sh. Sudhanshu Srivastava

For Appellant: Sh. Sri Gautam Jain & Piyush K. KamalFor Respondent: Sh. Sanjit Singh, CIT DR
Section 132Section 132(4)Section 139Section 143(1)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”, NEW DELHI BEFORE SH. N.K.BILLAIYA, ACCOUNTANT MEMBER AND SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA No.6590-92/Del/2017 (Assessment Year: 2013-14, 2014-15, 20015-16) HIMANSHU KOHLI ACIT D-210, 1ST FLOOR, ASHOK CENTRAL CIRCLE-28 VIHAR, PHASE-1 NEW DELHI NEW DELHI Vs. PIN : 110052 Pan : AKZPK7127R Appellant Respondent Assessee by : Sh. Sri Gautam Jain & Piyush K. Kamal, Adv. Revenue by : Sh. Sanjit Singh, CIT DR Date of hearing : 12.06.2018 Date of pronouncement : 05.09.2018 O R D E R PER SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER: These three appeals pre…

Himanshu Kohli, New Delhi vs. ACIT, Central Circle- 28, New Delhi

The appeal is allowed

ITA 6590/DEL/2017[2013-14]Status: DisposedITAT Delhi05 Sept 2018AY 2013-14

Bench: Sh. N.K.Billaiya & Sh. Sudhanshu Srivastava

For Appellant: Sh. Sri Gautam Jain & Piyush K. KamalFor Respondent: Sh. Sanjit Singh, CIT DR
Section 132Section 132(4)Section 139Section 143(1)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”, NEW DELHI BEFORE SH. N.K.BILLAIYA, ACCOUNTANT MEMBER AND SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA No.6590-92/Del/2017 (Assessment Year: 2013-14, 2014-15, 20015-16) HIMANSHU KOHLI ACIT D-210, 1ST FLOOR, ASHOK CENTRAL CIRCLE-28 VIHAR, PHASE-1 NEW DELHI NEW DELHI Vs. PIN : 110052 Pan : AKZPK7127R Appellant Respondent Assessee by : Sh. Sri Gautam Jain & Piyush K. Kamal, Adv. Revenue by : Sh. Sanjit Singh, CIT DR Date of hearing : 12.06.2018 Date of pronouncement : 05.09.2018 O R D E R PER SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER: These three appeals pre…

ITO, New Delhi vs. Shri Sajjan Kumar Goel, New Delhi

In the result, appeal filed by Revenue is dismissed

ITA 850/DEL/2012[2003-04]Status: DisposedITAT Delhi02 Aug 2018AY 2003-04

Bench: Shri R.K.Panda & Ms. Suchitra Kambleassessment Year 2003-04

For Appellant: Shri Ved Jain, AdvFor Respondent: Sh. S.S. Rana, CIT, D.R
Section 131Section 143(2)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “G”: NEW DELHI BEFORE SHRI R.K.PANDA, ACCOUNTANT MEMBER AND MS. SUCHITRA KAMBLE, JUDICIAL MEMBER Assessment Year 2003-04 ITO, Ward 19(2) Sh. Sajjan Kumar Goel Room No.216, D Block vs. E 194, Ashok Vihar Vikas Bhawan Phase I I.P. Estate New Delhi 110 052 New Delhi 110 002 Pan: AAGPG0872J (Appellant) (Respondent) For Department : Sh. S.S. Rana, CIT, D.R. For Assessee : Shri Ved Jain, Adv. Date of Hearing : 19.06.2018 Date of Pronouncement : 02.08.2018 ORDER PER SUCHITRA KAMBLE, J.M. This appeal is filed by the Revenue against the order dated 02.12.2011 passe…

Smt. Ruchi Mittal, New Delhi vs. DCIT, Faridabad

In the result, the ITA No

ITA 2811/DEL/2016[2013-14]Status: DisposedITAT Delhi09 Jul 2018AY 2013-14

Bench: Shri H.S. Sidhu & Shri L.P. Sahuassessment Year: 2013-14

For Appellant: Sh. Hardik Bedi, Adv. &For Respondent: Ms. Paramita Tripathi, CIT(DR)
Section 139(1)Section 142(1)Section 153B(1)(b)Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘F’ : NEW DELHI) BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER Assessment Year: 2013-14 RADHA MITAL, VS. DCIT, CC-1, 10-11, NELSON MANDELA MARG, FARIDABAD VASANT KUNJ, NEW DELHI (PAN: AAMPM9282G) (APPELLANT) (RESPONDENT) Assessment Year: 2013-14 RUCHIE MITAL, VS. DCIT, CC-1, 10-11, NELSON MANDELA MARG, FARIDABAD VASANT KUNJ, NEW DELHI (PAN: ADDPG0409P) (APPELLANT) (RESPONDENT) Assessee by : Sh. Hardik Bedi, Adv. & Sh. P.K. Kamal & Sh. Lalit Mohan, CA Revenue by : Ms. Paramita Tripathi, CIT(DR) ORDER PER H.S. SIDHU, JM…

Smt. Radha Mital, New Delhi vs. DCIT, Faridabad

In the result, the ITA No

ITA 2810/DEL/2016[2013-14]Status: DisposedITAT Delhi09 Jul 2018AY 2013-14

Bench: Shri H.S. Sidhu & Shri L.P. Sahuassessment Year: 2013-14

For Appellant: Sh. Hardik Bedi, Adv. &For Respondent: Ms. Paramita Tripathi, CIT(DR)
Section 139(1)Section 142(1)Section 153B(1)(b)Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘F’ : NEW DELHI) BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER Assessment Year: 2013-14 RADHA MITAL, VS. DCIT, CC-1, 10-11, NELSON MANDELA MARG, FARIDABAD VASANT KUNJ, NEW DELHI (PAN: AAMPM9282G) (APPELLANT) (RESPONDENT) Assessment Year: 2013-14 RUCHIE MITAL, VS. DCIT, CC-1, 10-11, NELSON MANDELA MARG, FARIDABAD VASANT KUNJ, NEW DELHI (PAN: ADDPG0409P) (APPELLANT) (RESPONDENT) Assessee by : Sh. Hardik Bedi, Adv. & Sh. P.K. Kamal & Sh. Lalit Mohan, CA Revenue by : Ms. Paramita Tripathi, CIT(DR) ORDER PER H.S. SIDHU, JM…

ACIT, New Delhi vs. Sh. Sandeep Bindra, New Delhi

In the result these grounds of appeal of the revenue are dismissed

ITA 2783/DEL/2011[2003-04]Status: DisposedITAT Delhi28 May 2018AY 2003-04

Bench: Ms Suchitra Kamble & Shri Prashant Maharishi

For Appellant: Shri Rajiv Saxena, AdvFor Respondent: Shri SS Rana, CIT DR
Section 145(3)Section 43B

…Sandeep Bindra Vs. ACIT, ITA No. 2647 to 2651 /Del/2011 ITA No. 2782 to 2786 and 1286/Del/2011 (Assessment Year: 2002-03 to 2006-07) INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―G‖: NEW DELHI BEFORE MS SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No. 2647 to 2651 /Del/2011 (Assessment Year: 2002-03 to 2006-07) Sandeep Bindra, Vs. ACIT, 50, Defence Colony Market, Central Circle-9, New Delhi New Delhi PAN:AADPB7687B (Appellant) (Respondent) ITA No. 2782 to 2786 and 1286/Del/2011 (Assessment Year: 2002-03 to 2007-08) ACIT, Vs. Sandeep Bindra, Central Circle-9, 50, Defence Col…

ACIT, New Delhi vs. Sh. Sandeep Bindra, New Delhi

In the result these grounds of appeal of the revenue are dismissed

ITA 2782/DEL/2011[2002-03]Status: DisposedITAT Delhi28 May 2018AY 2002-03

Bench: Ms Suchitra Kamble & Shri Prashant Maharishi

For Appellant: Shri Rajiv Saxena, AdvFor Respondent: Shri SS Rana, CIT DR
Section 145(3)Section 43B

…Sandeep Bindra Vs. ACIT, ITA No. 2647 to 2651 /Del/2011 ITA No. 2782 to 2786 and 1286/Del/2011 (Assessment Year: 2002-03 to 2006-07) INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―G‖: NEW DELHI BEFORE MS SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No. 2647 to 2651 /Del/2011 (Assessment Year: 2002-03 to 2006-07) Sandeep Bindra, Vs. ACIT, 50, Defence Colony Market, Central Circle-9, New Delhi New Delhi PAN:AADPB7687B (Appellant) (Respondent) ITA No. 2782 to 2786 and 1286/Del/2011 (Assessment Year: 2002-03 to 2007-08) ACIT, Vs. Sandeep Bindra, Central Circle-9, 50, Defence Col…

Shri Sandeep Bindra, New Delhi vs. ACIT, New Delhi

In the result these grounds of appeal of the revenue are dismissed

ITA 2651/DEL/2011[2006-07]Status: DisposedITAT Delhi28 May 2018AY 2006-07

Bench: Ms Suchitra Kamble & Shri Prashant Maharishi

For Appellant: Shri Rajiv Saxena, AdvFor Respondent: Shri SS Rana, CIT DR
Section 145(3)Section 43B

…Sandeep Bindra Vs. ACIT, ITA No. 2647 to 2651 /Del/2011 ITA No. 2782 to 2786 and 1286/Del/2011 (Assessment Year: 2002-03 to 2006-07) INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―G‖: NEW DELHI BEFORE MS SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No. 2647 to 2651 /Del/2011 (Assessment Year: 2002-03 to 2006-07) Sandeep Bindra, Vs. ACIT, 50, Defence Colony Market, Central Circle-9, New Delhi New Delhi PAN:AADPB7687B (Appellant) (Respondent) ITA No. 2782 to 2786 and 1286/Del/2011 (Assessment Year: 2002-03 to 2007-08) ACIT, Vs. Sandeep Bindra, Central Circle-9, 50, Defence Col…

Shri Sandeep Bindra, New Delhi vs. ACIT, New Delhi

In the result these grounds of appeal of the revenue are dismissed

ITA 2650/DEL/2011[2005-06]Status: DisposedITAT Delhi28 May 2018AY 2005-06

Bench: Ms Suchitra Kamble & Shri Prashant Maharishi

For Appellant: Shri Rajiv Saxena, AdvFor Respondent: Shri SS Rana, CIT DR
Section 145(3)Section 43B

…Sandeep Bindra Vs. ACIT, ITA No. 2647 to 2651 /Del/2011 ITA No. 2782 to 2786 and 1286/Del/2011 (Assessment Year: 2002-03 to 2006-07) INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―G‖: NEW DELHI BEFORE MS SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No. 2647 to 2651 /Del/2011 (Assessment Year: 2002-03 to 2006-07) Sandeep Bindra, Vs. ACIT, 50, Defence Colony Market, Central Circle-9, New Delhi New Delhi PAN:AADPB7687B (Appellant) (Respondent) ITA No. 2782 to 2786 and 1286/Del/2011 (Assessment Year: 2002-03 to 2007-08) ACIT, Vs. Sandeep Bindra, Central Circle-9, 50, Defence Col…

Shri Sandeep Bindra, New Delhi vs. ACIT, New Delhi

In the result these grounds of appeal of the revenue are dismissed

ITA 2649/DEL/2011[2004-05]Status: DisposedITAT Delhi28 May 2018AY 2004-05

Bench: Ms Suchitra Kamble & Shri Prashant Maharishi

For Appellant: Shri Rajiv Saxena, AdvFor Respondent: Shri SS Rana, CIT DR
Section 145(3)Section 43B

…Sandeep Bindra Vs. ACIT, ITA No. 2647 to 2651 /Del/2011 ITA No. 2782 to 2786 and 1286/Del/2011 (Assessment Year: 2002-03 to 2006-07) INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―G‖: NEW DELHI BEFORE MS SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No. 2647 to 2651 /Del/2011 (Assessment Year: 2002-03 to 2006-07) Sandeep Bindra, Vs. ACIT, 50, Defence Colony Market, Central Circle-9, New Delhi New Delhi PAN:AADPB7687B (Appellant) (Respondent) ITA No. 2782 to 2786 and 1286/Del/2011 (Assessment Year: 2002-03 to 2007-08) ACIT, Vs. Sandeep Bindra, Central Circle-9, 50, Defence Col…

Shri Sandeep Bindra, New Delhi vs. ACIT, New Delhi

In the result these grounds of appeal of the revenue are dismissed

ITA 2648/DEL/2011[2003-04]Status: DisposedITAT Delhi28 May 2018AY 2003-04

Bench: Ms Suchitra Kamble & Shri Prashant Maharishi

For Appellant: Shri Rajiv Saxena, AdvFor Respondent: Shri SS Rana, CIT DR
Section 145(3)Section 43B

…Sandeep Bindra Vs. ACIT, ITA No. 2647 to 2651 /Del/2011 ITA No. 2782 to 2786 and 1286/Del/2011 (Assessment Year: 2002-03 to 2006-07) INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―G‖: NEW DELHI BEFORE MS SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No. 2647 to 2651 /Del/2011 (Assessment Year: 2002-03 to 2006-07) Sandeep Bindra, Vs. ACIT, 50, Defence Colony Market, Central Circle-9, New Delhi New Delhi PAN:AADPB7687B (Appellant) (Respondent) ITA No. 2782 to 2786 and 1286/Del/2011 (Assessment Year: 2002-03 to 2007-08) ACIT, Vs. Sandeep Bindra, Central Circle-9, 50, Defence Col…

Zakaulla Siddqui, Mumbai vs. Asst CIT Cen Cir 47, Mumbai

In the result, the appeal filed by the assessee for the AY 2011-12 is partly allowed whereas the appeal filed by the Revenue is dismissed

ITA 302/MUM/2015[2011-12]Status: DisposedITAT Mumbai26 Feb 2018AY 2011-12

Bench: Shri Mahavir Singh () & Shri N.K. Pradhan () Assessment Year: 2006-07 & Assessment Year: 2010-11 & Assessment Year: 2011-12 Mr. Zakaullah Siddiqui Asst. Commissioner Of A-Wing, 604 A, Simla Income-Tax, Central Vs. House, Napean Sea Road, Circle-47, Mumbai-400036. Mumbai. Pan No. Aakps6026J Appellant Respondent Assessment Year: 2011-12 A.C.I.T.-Cc-8(4) Mr. Zakaullah Siddiqui 6Th Floor, Room No. 658, A-Wing, 604 A, Simla Vs. Aayakarbhavan, M.K. House, Napean Sea Road, Road, Mumbai-400036. Mumbai-400020 Pan No. Aakps6026J Appellant Respondent Assesseeby : Mr. Ajay R. Singh, Ar Revenue By : Mr. A.K. Jha, Cit-Dr Date Of Hearing : 06/12/2017 Date Of Pronouncement : 26/02/2018

For Appellant: Mr. Ajay R. Singh, ARFor Respondent: Mr. A.K. Jha, CIT-DR
Section 132Section 132(1)Section 143(3)Section 153Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI MAHAVIR SINGH (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2006-07 & Assessment Year: 2010-11 & Assessment Year: 2011-12 Mr. Zakaullah Siddiqui Asst. Commissioner of A-Wing, 604 A, Simla Income-Tax, Central Vs. House, Napean Sea Road, Circle-47, Mumbai-400036. Mumbai. PAN No. AAKPS6026J Appellant Respondent Assessment Year: 2011-12 A.C.I.T.-CC-8(4) Mr. Zakaullah Siddiqui 6th floor, Room No. 658, A-Wing, 604 A, Simla Vs. AayakarBhavan, M.K. House, Napean Sea Road, Road, Mumbai-400036. Mumbai-400020 PAN No.…

M/S. Shri Shaym Sunder Infrastructure (P) Ltd., New Delhi vs. ACIT, New Delhi

In the result, the appeal of the assessee is allowed in the manner as indicated above

ITA 6216/DEL/2013[2005-06]Status: DisposedITAT Delhi07 Apr 2017AY 2005-06

Bench: Shri Chandra Mohan Garg & Shri L.P. Sahu

For Appellant: Shri Sanjeev Bindal, AdvFor Respondent: Shri S.S. Rana, CIT DR
Section 153ASection 68

…Delhi in the case of Rajhans Towers [P] Ltd Vs. CIT reported as [2015] 56 Taxman.com [Delhi], Bhagirath Aggarwal Vs. CIT reported as [2013] 13 Taxmann.com 274 [Delhi] and the decision of Hon'ble Madras High Court in the case of B. Kishore Kumar Vs. CIT [2014] 52 Taxmann.com 449 [madras], which has been upheld by the Hon'ble Supreme Court reported as [2015] 62 Taxmann.com 215 [SC], he contended that when the assessee himself has stated in sworn statement during search and seizure operation about his undisclosed income, tax has to be levied on the basis of admission without scrutinizing documents. 28. Replying to…

D.C.I.T Cir - 3, Asansol vs. M/S Sanjay Transport Agency, Burdwan

In the result, Revenue’s appeal stands dismissed

ITA 830/KOL/2013[2009-10]Status: DisposedITAT Kolkata26 Aug 2016AY 2009-10

Bench: Shri N.V.Vasudevan & Shri Waseem Ahmedassessment Year:-2009-10 Dcit, Circle-3, Asansol V/S. M/S Sanjay Transport At “Parmar Building”, Agency, 41, N.S.B. 54, G.T. Road (West), Road, Raniganj-713 347 Asansol-713 304 Burdwan [Pan No.Aavfs 6659 N] .. अपीलाथ" /Appellant ""यथ"/Respondent

Section 143(3)Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “C” KOLKATA Before Shri N.V.Vasudevan, Judicial Member and Shri Waseem Ahmed, Accountant Member Assessment Year:-2009-10 DCIT, Circle-3, Asansol V/s. M/s Sanjay Transport at “Parmar Building”, Agency, 41, N.S.B. 54, G.T. Road (West), Road, Raniganj-713 347 Asansol-713 304 Burdwan [PAN No.AAVFS 6659 N] .. अपीलाथ" /Appellant ""यथ"/Respondent Shri Dinabandhu Naskar, JCIT-SR-DR अपीलाथ" क" ओर से/By Appellant Shri S.M. Surana, Advocate ""यथ" क" ओर से/By Respondent 12-07-2016 सुनवाई क" तार"ख/Date of Hearing 26-08-2016 घोषणा क" तार"ख/Date of Pronouncement आदेश /O R D…