The assessee is in the business of real estate.  In the earlier years the assessee has debited the expenses pertaining to project at Karnataka to work in progress account, however due to suspension of business on account  of not getting the clearance of land from the farmers , the business was suspended and the assessee has changed the method during the year and claimed the expenditure as revenue expenditure .  The AO has disallowed the  expenditure on the ground that change in the method of accounting is not justified  . The order of the AO is affirmed by the CIT (A) . On appeal the Tribunal held that  there is no estoppel against the law and the assessee is with in its rights to bring about the change in method of accounting , so long as the assessee adopts such change bonafide and proposes to employ the new method regularly . As the business was set up in ealier years the revenue expenditure is allowable as business expenditure . Referred CIT v. Corporation Bank Ltd (1998) 174 ITR 816 ( Karn) (HC)  Bajaj Auto Ltd v.CIT ( Bom) (HC)  (  ITA No. 92/Mum/2018 dt 29-1-2020) (AY. 2012 -13)