Held that  the circular issued by the Central Board of Direct Taxes is binding on the authorities and the Commissioner (E) being an authority under the Central Board of Direct Taxes, his order passed without a document identification number, was non est and liable to be quashed, in view of Circular No. 19 of 2019, dated August 14, 2019(2019) 416 ITR 140 (St)   issued by the Central Board of Direct Taxes. However, as the issue was stayed by the Supreme Court in the case of CIT v. Brandix Mauritius Holdings Ltd. (2024)158 taxmann.com 247 (SC), the Tribunal’s quashing of the order of the Commissioner (E) would be suspended till the issue was decided by the Supreme Court. On merit  all the issues on the basis of which, the Commissioner (E) had cancelled the assessee’s registration had already been settled by various appellate authorities on earlier occasions and the issues, having reached finality, could not be used for cancelling the assessee’s registration. Therefore, the order under section 12AB(4) of the Commissioner (E) cancelling the assessee’s registration is  quashed on the merits.