1994 (1) TMI 65 - MADRAS HIGH COURT

Extract:
.......different proposition. That a person cannot be taxed on the principle of estoppel does not admit of much argument. We, therefore, agree with the view of the Tribunal that the provisions of section 80J(6A) of the Income-tax Act were not mandatory and we answer the questions in the affirmative and against the Revenue, with costs. Counsel fee Rs. 500.