Principle: Ignorance of law excuses no one.Facts: 'X' fails to file his income tax returns for a considerable number of years. The Income Taxdepartment serves upon him a 'show-cause notice' as to why proceedings should not be initiatedagainst him for the recovery of the income tax due from him with interest and penalty.Which of the following derivations is CORRECT?

• A. 'X' may defend himself by taking the plea that his legal advisor had not advised him to filenthe return
• B. 'X' may defend himself by taking the plea that his legal advisor had not advised him to filenthe return
• C. 'X' may defend himself successfully by taking the plea that he was unaware of any such lawnbeing in force
• D. 'X' may defend himself successfully by taking the plea that he was unaware of any such lawnbeing in force