https://www.taxtmi.com/caselaws?id=328826 The court dismissed the petition, holding that the petitioner could not claim a refund for the assessment year 1996-1997 after agreeing to the taxation of royalty income and requesting adjustments. The principle of estoppel applied, barring the petitioner from contradicting their earlier stance. The court found no merit in the petitioner's arguments and emphasized the discretionary nature of writ petitions. Additionally, the court called for an inquiry into the circumstances surrounding the Assistant Commissioner's order. en-us Wed, 08 Jun 2016 00:00:00 +0530 Sat, 17 Jun 2017 11:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=328826 The court dismissed the petition, holding that the petitioner could not claim a refund for the assessment year 1996-1997 after agreeing to the taxation of royalty income and requesting adjustments. The principle of estoppel applied, barring the petitioner from contradicting their earlier stance. The court found no merit in the petitioner's arguments and emphasized the discretionary nature of writ petitions. Additionally, the court called for an inquiry into the circumstances surrounding the Assistant Commissioner's order. Case-Laws Income Tax Wed, 08 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=328826