Directions: Each question consists of legal propositions/principles and facts. These principles have to be applied to the given facts to arrive at the most reasonable conclusion. Assume principles to be true for the purposes of this section. Principle: Ignorance of law excuses no one. Facts: 'X' fails to file his income tax returns for a considerable number of years. The Income Tax department Serves upon him a 'show-cause notice' as to why proceedings should not be initiated against him for the recovery of the income tax due from him with interest and penalty. Which of the following derivations is CORRECT?

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Directions: Each question consists of legal propositions/principles and facts. These principles have to be applied to the given facts to arrive at the most reasonable conclusion. Assume principles to be true for the purposes of this section. Principle: Ignorance of law excuses no one. Facts: 'X' fails to file his income tax returns for a considerable number of years. The Income Tax department Serves upon him a 'show-cause notice' as to why proceedings should not be initiated against him for the recovery of the income tax due from him with interest and penalty. Which of the following derivations is CORRECT?