https://www.taxtmi.com/caselaws?id=25516 The court held that the Commissioner should entertain the revision application to assess the correctness of the assessing officer's order and the registration application's merits. The petitioner's reliance on erroneous advice and good faith approach justified the delay in filing the revision. The court directed the Commissioner to quash the order, allowing the writ application without costs, and instructed the petitioner to appear with a copy of the judgment for further proceedings. The Chief Justice emphasized the importance of considering the peculiar circumstances, the petitioner's good faith, and the need for a fair assessment. en-us Thu, 20 Nov 1986 00:00:00 +0530 Fri, 29 Jan 2010 11:46:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=25516 The court held that the Commissioner should entertain the revision application to assess the correctness of the assessing officer's order and the registration application's merits. The petitioner's reliance on erroneous advice and good faith approach justified the delay in filing the revision. The court directed the Commissioner to quash the order, allowing the writ application without costs, and instructed the petitioner to appear with a copy of the judgment for further proceedings. The Chief Justice emphasized the importance of considering the peculiar circumstances, the petitioner's good faith, and the need for a fair assessment. Case-Laws Income Tax Thu, 20 Nov 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=25516