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1981 (11) TMI 4 - HC - Income TaxExtract: ....... a different matter. It cannot be said that because there was a difference in the returns filed on September 2, 1963, and November 22, 1967, the offence was committed on November 22, 1967. The relevant law would be the law applicable on the date when the original return was filed. The references are answered, accordingly, in favour of the assessee.
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