THE PR.COMMISSIONER OF INCOME TAX vs. SRI KOUNDINYA EDUCATIONAL SOCIETY

Bench: C.PRAVEEN KUMAR,CHEEKATI MANAVENDRANATH ROY

127) Thus, the Principle of Estoppel is traced only under Section115 of the Indian Evidence Act to limited extent to describe it as an equitable estoppel. In India, there are two stages in the evolution of the application of this doctrine; pre- Anglo Afghan case and post- Anglo Afghan case. Prior to this case, the position was that promissory estoppel