Citation Codes Equivalent Citations citation codes Case Number D.B. IT Appeal No. 10 of 2001 Judges Y Meena S K Sharma Acts Section 132(4) of the IT Act, 1961. Section 132(4) of the IT Act See more information ... Smart Summary Please sign up to generate summary. JUDGMENT Ramjas Nawal v. Commissioner Of Income Tax And Anr. Unable to show content of this judgment due to some technical problem, inconvenience is regretted.