https://www.taxtmi.com/caselaws?id=78065 The court upheld the impugned orders under sections 273A(4) and 273A(1)(i) of the Income-tax Act, finding that the petitioners' disclosure was not voluntary as it occurred after the seizure of incriminating material. The claim of genuine hardship was dismissed due to lack of evidence. Consequently, the penalties and interest imposed were upheld, and the rule was discharged with no order as to costs. en-us Mon, 14 Sep 2009 00:00:00 +0530 Thu, 28 Oct 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78065 The court upheld the impugned orders under sections 273A(4) and 273A(1)(i) of the Income-tax Act, finding that the petitioners' disclosure was not voluntary as it occurred after the seizure of incriminating material. The claim of genuine hardship was dismissed due to lack of evidence. Consequently, the penalties and interest imposed were upheld, and the rule was discharged with no order as to costs. Case-Laws Income Tax Mon, 14 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78065