https://www.taxtmi.com/caselaws?id=17406 The court allowed the writ petition, quashing the orders of the Commissioner and the Board. The Board was directed to pass a fresh order after affording the petitioner a hearing and considering both the voluntary disclosure and hardship grounds under section 273A of the Income-tax Act, 1961, within three months. en-us Mon, 26 May 1997 00:00:00 +0530 Tue, 22 Sep 2009 12:20:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17406 The court allowed the writ petition, quashing the orders of the Commissioner and the Board. The Board was directed to pass a fresh order after affording the petitioner a hearing and considering both the voluntary disclosure and hardship grounds under section 273A of the Income-tax Act, 1961, within three months. Case-Laws Income Tax Mon, 26 May 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17406