Bhairav Lal Verma vs Union Of India (Uoi) on 17 October, 1997
In the case of Bhairav Lal Verma vs. UOI (supra) the Hon'ble
High Court has held that 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 record.