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1986 (9) TMI 57 - PUNJAB AND HARYANA HIGH COURTExtract: .......or the default. Hence, for the purpose of the provisions of section 220(4) of the Act, the person held liable under section 179 to pay the tax liability of the company would be deemed to be a defaulting assessee in terms of section 220(4) of the Act. For the reasons aforementioned, I find no merit in these petitions and dismiss the same with costs.
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