CIT vs. RAM KISHAN DASS
ITA - 238 / 2011HC Delhi27 May 2011
GanEararn Ckapolia (supra), it.was lreld
*\-/
as uncler;
"/:;t -rh^ '^njunctive "and" in the seccnd clause of
.
Iil,l
t IIE cu
section 277(7)(a) shoutd be coisilued as. "or".
Therefore, ev.cn if the return of the assessee had
been fited in the manner prescribecl, as it was not
:
.
fited
