ESTOPPEL – Whether applicable
The doctrine of promissory estoppel cannot be used to compel the Government to carry out any representation or promise which is contrary to law or which was outside the authority or power of the officer of the Government.
Delite Cinema Vs Municipal Corporation of Delhi & Anr. (Del) 172 ITR 208
CIT Vs Bankam Investment Ltd. (Cal) 208 ITR 208
Union of India & Ors. Vs Godfrey Philips India Ltd. (SC) 158 ITR 574
Tribunal upheld reopening u/s 147 and on merits remitted to Assessing Officer – Assessing Officer passed subsequent order – Question of validity of reopening u/s 147 cannot be challenged again in subsequent proceedings.
Gowri Rajes & ors. Vs CIT (Mad) 241 ITR 506
M.S.P. Senthil Kumar Vs CIT (Mad) 241 ITR 502
Court decisions based on concession of parties do not constitute binding precedents for other authorities.
Lakshmi Shankar Srivastava AIR 1979 SC 451
The doctrine of " approbate and reprobate " is a species of estoppels. It applies to the conduct of parties. The assessee having opted for a scheme and having availed the benefit, cannot lateron claim that the benefit was wrongly conferred on it.
CIT Vs V. MR. P. Firm (SC) 56 ITR 67