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2007 (3) TMI 195 - HC - Income TaxIncriminating materials found in search (march 1983) returns for A.Ys 1980-81 to 1983-84 filed (under amnesty scheme) after search, cant be termed as voluntarily return u/s 273(1) income disclosed after discussion was accepted Comm(A) hasn't considered the question of genuine hardship which the petitioner may face if it is required to deposit the amount of interest & penalty so order of comm.(A) rejecting prayer for waiver of penalty & interest u/s 273(4) is set aside matter remanded
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