# K.S. SUBBIAH P-ILLAI vs THE COMMISSIONER OF INCOME TAX

Court: Supreme Court of India
Date: 1999-03-10
Petitioner: K.S. SUBBIAH P-ILLAI
Respondent: THE COMMISSIONER OF INCOME TAX
Bench: R.C.LOHATI, S.S.M.QUADRI, S.P.BHARUCHA

[Official PDF on Supreme Court of India website](https://api.sci.gov.in/jonew/judis/16974.pdf)


https://niyam.ai/judgements/supreme-court/1999/march/k-s-subbiah-p-illai-vs-the-commissioner-of-income-tax