would be useful to take note of principle of approbate and reprobate and some of the
cases dealing with the said concept.It is said ... Firm,Muar (56ITR67)has held
that the doctrine of approbate and reprobate, which is a species of estoppel,only applies to
the conduct of parties
wherein it is observed as under:
Approbate and Reprobate:
26. ``These phrases are borrowed from the Scots law. They
would only mean that no party ... doctrine of election is inbuilt in the concept of
approbate and reprobate. Once again, it is a principle of equity
coming under the contours
DISPLAYS TOTAL
ARBITRARINESS AND LACK OF APPLICATION OF MIND.
10.2 APROBATE AND REPROBATE :That secondly revenue has to
consequentially reduce returned income if case against ... INFLATING BOOKS /INGENUINE SALES/PURCHASES as
revenue can not approbate and reprobate ;
Reference is made to latin maxim Qui approbate non reprobate He
who approbates
DISPLAYS TOTAL
ARBITRARINESS AND LACK OF APPLICATION OF MIND.
10.2 APROBATE AND REPROBATE :That secondly revenue has to
consequentially reduce returned income if case against ... INFLATING BOOKS /INGENUINE SALES/PURCHASES as
revenue can not approbate and reprobate ;
Reference is made to latin maxim Qui approbate non reprobate He
who approbates
DISPLAYS TOTAL
ARBITRARINESS AND LACK OF APPLICATION OF MIND.
10.2 APROBATE AND REPROBATE :That secondly revenue has to
consequentially reduce returned income if case against ... INFLATING BOOKS /INGENUINE SALES/PURCHASES as
revenue can not approbate and reprobate ;
Reference is made to latin maxim Qui approbate non reprobate He
who approbates
DISPLAYS TOTAL
ARBITRARINESS AND LACK OF APPLICATION OF MIND.
10.2 APROBATE AND REPROBATE :That secondly revenue has to
consequentially reduce returned income if case against ... INFLATING BOOKS /INGENUINE SALES/PURCHASES as
revenue can not approbate and reprobate ;
Reference is made to latin maxim Qui approbate non reprobate He
who approbates
Murugesan 2022 (2) SCC 25, paras.
26 to 29.
"Approbate and reprobate
26. These phrases are borrowed from the Scott's law. They ... doctrine of election is inbuilt in the
concept of approbate and reprobate. Once again, it is a principle
of equity coming under the contours
Supreme Court citing multiple authorities on the subject, held:
"APPROBATE AND REPROBATE:
26. These phrases are borrowed from the Scott's law. They ... doctrine of election is inbuilt in the concept of approbate and reprobate. Once again, it is a principle of equity coming under the contours
present case to the in-
applicability of the doctrine of approbate and reprobate in the
case of Union Of India Vs. N Murugesan rendered ... Apex Court has observed as under:-
"APPROBATE AND REPROBATE:
26.These phrases are borrowed from the
Scott's law. They would only mean
Supreme Court citing multiple authorities on the subject, held:
"APPROBATE AND REPROBATE:
26. These phrases are borrowed from the Scott's law. They ... doctrine of election is inbuilt in the concept of approbate and reprobate. Once again, it is a principle of equity coming under the contours
