https://www.taxtmi.com/highlights?id=46034 Revision u/s 263 - There cannot be any estoppel against law and method of accounting/policy followed by tax-payer which is contrary to law even if accepted by the AO after due enquiry cannot be said to be a view which could be said to be one of the possible or a plausible view - view of the Ld. CIT cannot be held to be merely a change of opinion - revision upheld en-us Mon, 22 Apr 2019 09:39:21 +0530 Mon, 22 Apr 2019 09:39:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=46034 Revision u/s 263 - There cannot be any estoppel against law and method of accounting/policy followed by tax-payer which is contrary to law even if accepted by the AO after due enquiry cannot be said to be a view which could be said to be one of the possible or a plausible view - view of the Ld. CIT cannot be held to be merely a change of opinion - revision upheld Highlights Income Tax Mon, 22 Apr 2019 09:39:21 +0530 https://www.taxtmi.com/highlights?id=46034