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Vide ( 2022] 440 ITR 135 (Kar) the assessee withdrew claim for deduction under chapter VIA in revised return but later before CIT(A) he pressed for the same which was denied in the light of section 80AC embargo.
The High Court is reminded of the settled law that no tax would be collected without the authority of law and there is no estoppel against law. Even if any consent is made as in this case for withdrawal, the same would not confer jurisdiction on the authorities to deny the benefit when the law holds otherwise. Citing reference co-ordinate Bench decision in the case of Bhandari Metals and Alloys (P.) Ltd. v. State of Karnataka [2004] 136 STC 292 (Karn) ; ILR 2004 Karn 2025, that if the assessee makes a mistake in submitting a return and submits to be assessed to tax before the assessing authority, he is not estopped or precluded by any law from preferring an appeal and demonstrate before the appellate authority that he is not exigible to such tax. The Court held a view that the appellate authority including Tribunal is bound to examine the matter and determine the question on the merits and do not get guided by the hyper technicalities like in section 80AC

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