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
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involve an examination of the relevant belief, actions and
position of that party.
4. The question whether such a departure would be
unconscionable relates to the conduct of the allegedly estopped
party in all the circumstances. That party must have played
such a part in the adoption of, or persistence in, the assumption
that he would be guilty
