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
