https://www.taxtmi.com/caselaws?id=36620 A public announcement by the revenue offering rewards for information on concealed income was treated as a binding governmental representation where the claimant acted on it and supplied assistance in reliance on that assurance; promissory estoppel was applied against the Government despite the absence of a formal Article 299 contract. The material also states that compensation was recoverable under Section 70 of the Indian Contract Act because the claimant acted lawfully, without gratuitous intent, and the Government received the benefit. Where assessment records and relevant officers were withheld, the facts as to tax recovery were treated as within the defendant's special knowledge, justifying adverse inference and proof of liability from the unrebutted material. en-us Fri, 11 Jan 1980 00:00:00 +0530 Tue, 23 Mar 2010 14:59:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=36620 A public announcement by the revenue offering rewards for information on concealed income was treated as a binding governmental representation where the claimant acted on it and supplied assistance in reliance on that assurance; promissory estoppel was applied against the Government despite the absence of a formal Article 299 contract. The material also states that compensation was recoverable under Section 70 of the Indian Contract Act because the claimant acted lawfully, without gratuitous intent, and the Government received the benefit. Where assessment records and relevant officers were withheld, the facts as to tax recovery were treated as within the defendant's special knowledge, justifying adverse inference and proof of liability from the unrebutted material. Case-Laws Income Tax Fri, 11 Jan 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=36620