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
168)
Another difference between the doctrines of promissory
estoppel and legitimate expectation under English Law is that
the latter can constitute a cause of action. The scope of the
doctrine of legitimate expectation is wider than promissory
estoppel because it not only takes into consideration a promise
made by a public body but also official practice, as well. Further,
under