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
155)
In G.B. Mahajan vs. Jalgaon Municipal Corporation68,
the Supreme Court observed that, the reasonableness in
administrative law imposed, therefore, to distinguish between
proper use and improper use of power, applicability of the test
depends upon the given situation. Therefore, either failure to
exercise proper use of the power or improper use of power
constitutes unreasonableness.
156)
Thus, by applying
