non-Est return. It is also mentioned that the AO did not declare
the return as non-Est in so many words ... validity of an order passed
u/s.263 of the Act on the ground that the impugned assessment order was non-
Est. Indulgence
order dated March 11, 1976, was non est and that the Commissioner could not treat a non est order as prejudicial to the Revenue ... that the said assessment order was non est and that the Commissioner cannot treat such non est order as prejudicial to the Revenue. Therefore
validity of order passed u/s. 263 of
the Act on the ground that the impugned assessment order was non-est.
The Coordinate Bench further ... challenge the validity of order passed u/s
263 on the ground that the impugned assessment order was non est and we hold
accordingly
non-est in the
eyes of law, so accordingly to Ld. A.R, the Ld. PCIT could not have interdicted a non-
est order ... challenge the validity of the Order passed under section
263 on the ground that the assessment order was non-est." Since the reassessment order
invalid order and it would be bad ab initio. It would not be an order having any force. It would be a non est order ... aggrieved party should challenge the said order in a superior Court. Non est orders are those orders which can be ignored altogether. If the learned
justified in law in holding that the
assessment orders were non-est orders even though
the person Mrs. Janaki Soman, proprietress of the
business ... notices, or the assessment orders, the
facts remains that the assessment orders having been
passed without valid jurisdiction were non-est or nullify
and therefore
challenge the validity of order
passed u/s 263 on the ground that the impugned assessment order was non
est and we hold accordingly ... non-existing entity and, therefore,
the Ld. CIT could not have assumed jurisdiction under the law to
make revision of a non est order
challenge the validity of order
passed u/s 263 on the ground that the impugned assessment order was non
est and we hold accordingly ... non-existing entity and, therefore,
the Ld. CIT could not have assumed jurisdiction under the law to
make revision of a non est order
challenge the validity of the
Order passed under section 263 on the ground that the
assessment order was non-est." Since the reassessment order ... non-existing entity and, therefore,
the Ld. CIT could not have assumed jurisdiction under the law to
make revision of a non est order
challenge the validity of the
Order passed under section 263 on the ground that the
assessment order was non-est." Since the reassessment order ... non-existing entity and, therefore,
the Ld. CIT could not have assumed jurisdiction under the law to
make revision of a non est order
