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

Bench: C.PRAVEEN KUMAR,CHEEKATI MANAVENDRANATH ROY

251 CJ, MSM,J and DVSS,J W.P.Nos.13203 of 2020 & batch 124 Ltd89). Similarly, in Amalgamated Investment & Property Co. Ltd. vs. Texas Commerce International Bank Ltd90, it was held that; "Where the estoppel alleged was founded on active encouragement or representations made by the representator, it was only unconscionable for the representator to enforce his strict legal rights