Any disclosure made subsequent to seizure of incriminating material cannot be called voluntary u/s. 273A (1)

CASE LAWS DETAILS DECIDED BY: HIGH COURT OF BOMBAY, IN THE CASE OF: Shardadevi P. Jhunjhunwala Vs CIT, Appeal No: W. P. No. 428 of 1996, DECIDED ON: September 14, 2009 RELEVANT PARAGRAPH 19. In B. M. Malani Vs Commissioner of Income Tax and Another, (2008) 306 ITR 196 (SC),the Supreme Court was considering the issue of genuine hardship under Section 220(2A)of the Income Tax Act. Considering the provisions there, the court was pleased to hold that : “The ingredients of genuine hardship must be determined keeping in view the dictionary meaning thereof and the legal conspectus attending th...