https://www.taxtmi.com/caselaws?id=183481 The appeal was dismissed as the Court found that the settlement proposal between the assessee and the Revenue was not fully accepted, especially regarding the waiver of interest and penalty. The disclosure of income was deemed non-voluntary, failing to meet the conditions for waiver under Section 273A. The Court also concluded that the discretion under Article 226 could not be invoked, and the request for continuation of interim relief was denied. en-us Thu, 27 Jun 1991 00:00:00 +0530 Thu, 03 Aug 2017 12:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=183481 The appeal was dismissed as the Court found that the settlement proposal between the assessee and the Revenue was not fully accepted, especially regarding the waiver of interest and penalty. The disclosure of income was deemed non-voluntary, failing to meet the conditions for waiver under Section 273A. The Court also concluded that the discretion under Article 226 could not be invoked, and the request for continuation of interim relief was denied. Case-Laws Income Tax Thu, 27 Jun 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=183481