https://www.taxtmi.com/caselaws?id=14383 The court allowed the writ petition, setting aside the Commissioner of Income-tax's order and directing the renewal of the firm's registration. The court emphasized the binding nature of the CBDT circular and the validity of the belated return once regularized under section 148. The writ petition was allowed with no costs, and the rule nisi was made absolute. en-us Fri, 02 Jul 1999 00:00:00 +0530 Wed, 15 Jul 2009 14:32:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14383 The court allowed the writ petition, setting aside the Commissioner of Income-tax's order and directing the renewal of the firm's registration. The court emphasized the binding nature of the CBDT circular and the validity of the belated return once regularized under section 148. The writ petition was allowed with no costs, and the rule nisi was made absolute. Case-Laws Income Tax Fri, 02 Jul 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14383