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 366,464 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

Shri. Kudlur Ramaswamy Sathyanarayana, Mysuru vs. The Assistant Commissioner of Income-Tax, Mysuru

In the result, the appeal filed by the assessee stands dismissed

ITA 28/BANG/2023[2015-16]Status: DisposedITAT Bangalore27 Mar 2023AY 2015-16

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year : 2015-16 M/S. Kudlur Ramaswamy Sathyanarayana, The Assistant No. 1036-20, 4Th Main, Commissioner Of Vidyanarayanapuram, Income Tax, Mysuru. Mysuru. Vs. Pan: Ajops2226B Appellant Respondent Assessee By : Shri V. Sridhar, Ca Revenue By : Ms. Neera Malhotra, Cit-Dr Date Of Hearing : 20-03-2023 Date Of Pronouncement : 27-03-2023 Order Per Beena Pillaipresent Appeal Is Filed By Assessee Against The Order Dated 17.11.2022 Passed By The Ld.Cit(A)-11, Bangalore For A.Y. 2015- 16 On Following Grounds Of Appeal: “1. The Order Of The Learned Commissioner Of Income-Tax (Appeals)-11, Bengaluru In Appeal No.Cit(A)- 11/Bng/12385/2018-19 Dated:17.11.2022 In Din: Itba/Apl/M/250/2022-23/1047480793 Dismissing The The Appeal & Confirming The Order U/S. 143(3) Of The Income Tax Act, Dated. 30.11.2016 Passed By The Assistant Commissioner Of Income Tax, Central Circle, Mysuru (Ao For Short) Is Opposed To Law, Weight Of Evidences, Probabilities & Facts & Circumstances Of The Case.

For Appellant: Shri V. Sridhar, CAFor Respondent: Ms. Neera Malhotra, CIT-DR
Section 132Section 132(4)Section 143(3)Section 44A

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year : 2015-16 M/s. Kudlur Ramaswamy Sathyanarayana, The Assistant No. 1036-20, 4th Main, Commissioner of Vidyanarayanapuram, Income Tax, Mysuru. Mysuru. Vs. PAN: AJOPS2226B APPELLANT RESPONDENT Assessee by : Shri V. Sridhar, CA Revenue by : Ms. Neera Malhotra, CIT-DR Date of Hearing : 20-03-2023 Date of Pronouncement : 27-03-2023 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeal is filed by assessee against the order dated 17.11.2022 passed by the Ld.CIT…