https://www.taxtmi.com/caselaws?id=15979 The court upheld the Commissioner's decision, ruling that the petitioners' disclosures were not voluntary or made in good faith but were done to avoid prosecution and penalties. The court dismissed the petition with costs assessed at Rs. 1,500, finding no error in the Commissioner's determination. en-us Fri, 19 Jun 1998 00:00:00 +0530 Mon, 31 Aug 2009 12:59:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15979 The court upheld the Commissioner's decision, ruling that the petitioners' disclosures were not voluntary or made in good faith but were done to avoid prosecution and penalties. The court dismissed the petition with costs assessed at Rs. 1,500, finding no error in the Commissioner's determination. Case-Laws Income Tax Fri, 19 Jun 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15979