S. I. Mendis vs Commissioner of Income Tax

S. I. Mendis vs Commissioner of Income Tax nlr vol 61 page 95 [61 NLR 95] – The case between S. I. Mendis (executrix of the estate of V. S. Samynathan) and the Commissioner of Income Tax addressed whether a petitioner, after receipt of a notice under section 80(1) and a certi