1995 (3) TMI 37

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....filed his return of income for the assessment years 1987-88 and 1988-89 late wilfully. The return was due under section 139(1) of the Income-tax Act on June 30, 1988. As the said return was not filed, a notice was issued under section 148 of the Income-tax Act, 1961, dated March 2, 1990,calling upon the accused to file the return within 30 days of the receipt of the notice. The notice was served o....