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
154)
It has been laid down by the Supreme Court in E.P.
Royappa v. State of Tamil Nadu67, and Smt. Maneka Gandhi
v. Union of India (referred supra) that Article 14 strikes at
arbitrariness in State action and since the, principle of
reasonableness and rationality, which is legally as well as
philosophically an essential element of equality or non-
arbitrariness
