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    <title>1990 (9) TMI 26 - BOMBAY High Court</title>
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    <description>The court quashed the Commissioner&#039;s order and directed a fresh consideration under section 273A, emphasizing the voluntary and good faith nature of the disclosure. The court ordered the discharge of the bank guarantee and return of the deposited amount with interest, if any, without costs.</description>
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      <description>The court quashed the Commissioner&#039;s order and directed a fresh consideration under section 273A, emphasizing the voluntary and good faith nature of the disclosure. The court ordered the discharge of the bank guarantee and return of the deposited amount with interest, if any, without costs.</description>
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