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1992 (2) TMI 31 - HC - Income TaxExtract: .......1, on and from April 1, 1971, mere charging of interest by the Income-tax Officer cannot be deemed to be implied extension of time to file the return which would in effect exclude wilful default and consequent prosecution. No is the answer to the question posed. On the basis of my reasoning, this petition, which has no merit, shall stand dismissed.
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