Calcutta High Court
For assesseeRemanded
Joydeb Karmakar @ Jaydeb Karmakar v. Union of India
Where registration was cancelled due to non-updation of bank details following separation from joint account, and no fraud or evasion was alleged, such lapse was curable by furnishing correct particulars, thus one opportunity to prove bona fide was warranted and cancellation was quashed subject to compliance, pending returns and dues being filed for restoration of registration