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
159)
The High Court by relying on the judgment of State of
Bihar vs. Kalyanpur Cement Limited70 and Manuelsons
Hotels Private Limited vs. State of Kerala (referred supra),
where the decisions are promised on the doctrine of promissory
estoppel enunciated in Motilal Padampat Sagar Mills Co. Ltd.
Vs. State of UP (referred supra). The High Court held that a
promise