Kishore Kumar v. Dy. CIT

62 Taxmann.com 215Supreme Court of India2015#425 most cited

What is Kishore Kumar v. Dy. CIT authority for?

A sworn statement recorded under Section 132(4) during a search and seizure operation is a strong piece of evidence for assessing undisclosed income, particularly when supported by subsequent actions like filing returns and paying taxes on the admitted income.

212

judgments rely on this decision, according to BharatTax’s citation analysis of 366,418 Indian tax judgments — from 2017 to 2025.

Also referred to as

Kishore Kumar v. Dy. CIT · Section 132(4) statement · sworn statement search and seizure · voluntary admission undisclosed income · evidentiary value of admission · assessment based on 132(4) statement · reliability of Section 132(4) · 62 Taxmann.com 215 · Section 132 · undisclosed income assessment

Issues it is cited on

Judgments citing Kishore Kumar v. Dy. CIT