RAM BAI versus COMMISSIONER OF INCOME TAX
Bench: D.P. Wadhwa
Case: RAM BAI versus COMMISSIONER OF INCOME TAX [[1999] 1 S.C.R. 760] (1999) Section: BODY A RAM BAI v. COMMISSIONER OF INCOME TAX FEBRUARY 18, 1999 B [D.P. WADHWA AND M. SRINIVASAN, JJ.] Income tax Act, 1961: Sections 139(4) and 147(a). Income T~AY 1965-66-Reassessment …