AO disallowed the expenses for failure to deduct tax at source based on audit report u/s 44AB of the Act, based on the voluntary disallowance made by the AO in the return .It was not contested in appeal before CIT(A).Subsequent passing of the order of CIT(A), the assessee realised that , the provisions of S. 194A and 194I are not applicable and wrongly disallowance u/s 40(a)(ia) of the Act was made by the assessee. Allowing the of the assessee , following the ratio in Maynak Podar (HUF) v WTO ( 2003) 262 ITR 633 ( Cal) (HC) , the Tribunal held that there is estoppel against the statute . The scheme of taxation is primarily governed by the principles laid down in the Constitution of India as per Article 265 of the Constitution of India , no tax shall be levied or collected without authority of law . Accordingly where assessee erroneously made certain disallowance in its return on account of non-deduction of tax at source and same was not contested before CIT(A), Tribunal held that , it was open for assessee to challenge said disallowances before Tribunal for first time. Matter was remanded to the file of AO for adjudication on merits ( AY. 2007 -08)