Admission

Voluntary Disclosure of Income Cannot Be Retracted Without Proof of Coercion: High Court The appellant, Shri Narayan Rao Hebri, a 71-year-old individual, was subjected to a survey operation under Section 133A of the Income-tax Act. During the survey, the assessee voluntarily offered an additional income of Rs. 1.25 Crores for the Assessment Year 2017-18 through…