A concession given by Counsel, if it is a concession in law and contrary to the statutory rules, is not binding on the litigant for the reason that there cannot be any estoppel against law (see also Himalayan Cooperative Group Housing Society v. Balwan Singh (2015) 7 SCC 373 Bharat Heavy Electricals Ltd v. Mahendra Prasad Jakhmola & V. Ramesh v. ACIT (Mad) (HC) ( CANO. 7577 of 2019 dt. 26.09.2019)
Directorate of Elementary Education v. Pramod Kumar Sahoo. (SC), www.itatonline.org
Interpretation – Allied law
No estoppel against law- Concession in law which is contrary to the statutory rules is not binding on the litigant.