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2007 (8) TMI 374 - AT - Income TaxExtract: .......el). In this case the Hon ble Delhi High Court has held that there is no estoppel against a statute. Where the Revenue authorities take a particular view of the statutory provisions in the income-tax assessment and later on realise that it was a mistaken view, they cannot be estopped from taking a correct view of the statutory provisions later on .
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