THE PR. COMMISSIONER OF INCOME TAX vs. SMT. BOMMANA DURGA SASIKALA

Appeal is dismissed

Bench: BATTU DEVANAND,A. HARI HARANADHA SARMA

143(3) of the Income Tax Act, 1961 Assessment year 2015-16 by the Income tax Officer, Ward -1(2), Rajamahendravaram. Between: The Pr. Commissioner of Income Tax, Visakhapatnam passed in ITA Income Tax ...Petitioner/Appellant AND Smt. Bommana Durga Sasikala, Rajamahendravaram. (PAN No.ADAPB3030C). D.No.25-1-18, Jayakrishnapuram, ...Respondent w Counsel for the Petitioner: SRI INCOME TAX) Counsel

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

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