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1977 (1) TMI 39 - PUNJAB AND HARYANA HIGH COURTExtract: .......hat the omission of an assessee to file a return on the due date completes his default as on that date and does not render it a continuing default. Consequently, the penalty can be imposed on him only on the basis of the law which was prevalent on that date. We accordingly answer both the questions in favour of the assessee and against the revenue.
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