https://www.taxtmi.com/caselaws?id=17323 The dominant issue was whether a disclosure made after a search and seizure can qualify as "voluntary" for purposes of waiver/reduction of penalty under s. 273A and analogous relief under s. 18B of the Wealth-tax Act. The HC held that "voluntarily" means disclosure made out of free will, without compulsion or constraint of exposure to adverse departmental action. Where the Department has seized incriminating material relating to the very income later disclosed, the disclosure is not voluntary. However, post-search disclosure is not per se non-voluntary; the authority must decide case-by-case based on whether incriminating material existed for the disclosed income, treating disclosure as voluntary to the extent it concerns income not supported by seized incriminating material. en-us Fri, 17 Oct 1997 00:00:00 +0530 Mon, 29 Dec 2025 21:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17323 The dominant issue was whether a disclosure made after a search and seizure can qualify as "voluntary" for purposes of waiver/reduction of penalty under s. 273A and analogous relief under s. 18B of the Wealth-tax Act. The HC held that "voluntarily" means disclosure made out of free will, without compulsion or constraint of exposure to adverse departmental action. Where the Department has seized incriminating material relating to the very income later disclosed, the disclosure is not voluntary. However, post-search disclosure is not per se non-voluntary; the authority must decide case-by-case based on whether incriminating material existed for the disclosed income, treating disclosure as voluntary to the extent it concerns income not supported by seized incriminating material. Case-Laws Income Tax Fri, 17 Oct 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17323