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Documents citing Bhairav Lal Verma vs Union Of India (Uoi) on 17 October, 1997

Acit, New Delhi vs Juhi Investment Co. Pvt. Ltd.,, New ... on 26 May, 2017

"41. A Full Bench of the Allahabad High Court in the case reported in (1998) 230 ITR 855 : Bhairav Lal Verma v. Union of India [l998] 230 ITR 855, while interpreting the word voluntarily given in Section 273(A) of the Act held that voluntarily means out of free will without any compulsion. When the assessee concealed the incriminating material with regard to income so disclosed cannot be held to be voluntary. It shall be appropriate to reproduce the relevant portion from the judgment of Bhairav Lal Verma [1988J 230 ITR 855 (All) as under
Income Tax Appellate Tribunal - Delhi Cites 21 - Cited by 0 - Full Document

Ramesh Chand Gupta vs Income Tax Officer on 10 March, 2004

In this connection, the learned CIT(A) referred to the decision of the Hon'ble Allahabad High Court in the case of Bhairav Lal Verma v. Union of India (1998) 230 ITR 855 (All) in which the Hon'ble High Court had discussed the connotation of the term "voluntarily" and had approved their observations in the earlier decision of the Court in the case of Hakam Singh v. CIT (1980) 124 ITR 228 (All), in which it was laid down that IT Act does not define the term "voluntarily" and in case the assessee who was apprehending on account of seizure of books of account and other documents in raid that he was likely to be dealt with under the penal provisions of the Act and files return under such a constraint, it cannot be said that the assessee had filed the return voluntarily.
Income Tax Appellate Tribunal - Lucknow Cites 19 - Cited by 2 - Full Document

Shri Ramesh Chand Gupta, Gupta Eng. ... vs The Ito on 10 March, 2004

In this connection, the ld. CIT(A) referred to the decision of the Hon'ble Allahabad High Court in the case of Bhairav Lal Verma v. Union of India, 230 ITR 855 in which the Hon'ble High Court had discussed the connotation of the term "voluntarily" and had approved their observations in the earlier decision of the Court in the case of Hakam Singh v. CIT, Meerut (1980) 124 ITR 228, in which it was laid down that Income Tax Act does not define the term "voluntarily" and in case the assessee who was apprehending on account of seizure of books of account and other documents in raid that he was likely to be dealt with under the penal provisions of the Act and files return under such a constraint, it cannot be said that the assessee had filed the return voluntarily.
Income Tax Appellate Tribunal - Lucknow Cites 19 - Cited by 1 - Full Document

C. Christopher vs Commissioner Of Income-Tax And Anr. on 22 September, 1998

12. Counsel also referred to the word "voluntarily" in Section 273A(1)(b) and submitted by placing reliance on the decision of a Full Bench of the Allahabad High Court in the case of Bhairav Lal Verma v. Union of India [1998] 230 ITR 855, submitted that the word "voluntarily" in Section 273A of the Act means out of free will without any compulsion and the assessee's disclosure being one made without any compulsion even before the detection of the concealed income by the Income-tax Officer, the disclosure must be treated as voluntary. Counsel also relied on the decision to support his argument that it cannot be said as a principle of law that disclosure of concealed income after the day of search cannot be voluntary, as the disclosure may extend to matters which could not have been detected even after scrutiny of the material that was seized during the course of the search.
Madras High Court Cites 17 - Cited by 1 - R J Babu - Full Document

Balvantrai S Contractor , Surat vs Assessee

15. Further Full Bench of Allahabad High Court in the case of Bhairav Lal Verma v. Union of India((1998) 230 ITR 855(All) (FB) has considered the full and true disclosure vis-à-vis voluntary disclosure, while deciding penalty u/s.18B of the WT Act, 1957 stating that full and true disclosure of income particulars made voluntarily and in good faith by the assessee is condition precedent for waiver of penalty under s. 273A. The word 'voluntarily' in Section 273A means out of free will without any compulsion. Disclosure of concealed income after the Department has seized the incriminating material with regard to the income disclosed, cannot be voluntary disclosure, because it was made under the constraint of exposure to adverse action by the Department. But it cannot be held as a principle of law that the disclosure of income made after the search / raid cannot be voluntary. It is a question which has to be decided by the Department in each case on the basis of the material on the record. If on record there is incriminating material with regard to the disclosed income, the disclosure cannot be voluntary.
Income Tax Appellate Tribunal - Ahmedabad Cites 21 - Cited by 0 - Full Document
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