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
147)
The same is the case in the present dispute also. Over
riding public interest is not adequately pleaded or proved. The
rigorous standard of proof has not been met at all.
148)
Similarly, Arvind Industries and Ors. vs. State of
Gujarat (referred supra) is again a judgment in which it is clear
that the doctrine of promissory estoppel could