THE PR.COMMISSIONER OF INCOME TAX vs. SRI KOUNDINYA EDUCATIONAL SOCIETY
ITTA/179/2019HC Andhra Pradesh29 Oct 2019
Bench: C.PRAVEEN KUMAR,CHEEKATI MANAVENDRANATH ROY
3. Since an estoppel will not arise unless the party claiming the
benefit of it has adopted the assumption as the basis of action
or inaction and thereby placed himself in a position of
significant disadvantage if departure from the assumption be
permitted, the resolution of an issue of estoppel by conduct will
46 (2016) 6 Supreme Court Cases
