Periamet, as void ab-initio,
invalid, null and void and non-est in the eyes of law and for the relief of
permanent injunction restraining ... right in accepting the plea of
http://www.judis.nic.in non est factum when the respondents had
5
not substantiated the various allegations
against
Vaishyawani' or 'Kulwantwani', their Caste Certificates became non-est
and void ab-initio since inception. Though the said Judgment was
challenged before ... Caste Validity
Certificate' was also declared as 'non-est and void ab-initio' by this Court
in Writ Petition No.10194
section 158BC of the Act would have to be
treated as non-est and therefore, the A.O. was not required to
issue a notice ... cannot be treated as a invalid return and non est as there
is no provision of the Act that prescribes such a view
submits that
the Supreme Court having declared the OM dated 03.03.2008 non est to the
W.P.(C) 3087/2016 & W.P.(C) 8443 ... Poddar submits that once the OM dated
03.03.2008 has been declared non est, the seniority had to be fixed on the
rota-quota principle
that assessment
order in this case is barred by limitation is non-est in the eye
of Law. Therefore, the Pr. CIT cannot assume jurisdiction ... revise such assessment
order which is non-est in the eye of Law and being barred by
limitation. The Tribunal held that the Order which
court to get such registration cancelled. Such
registration being void and non-est, could be wholly ignored altogether.
Reliance is placed on the judgment ... question. In the said case, the
cancellation deed was declared non-est and void because it fell foul of the
prescribed rules and the common
this Court in C.S.No.770 of 1997 is non-est in the eye of law and the same is
inexecutable and the learned ... dated
06.07.2006 is a nullity, non-est in the eye of law and inexecutable on account of the
fraud perpetuated on the judgment debtor
jurisdiction u/s 263 of the Act against such void or non-est order. In the second
decision cited the Hon'ble Mumbai bench ... pass the impugned order
u/s 263 to revise the non est assessment order?"
9. On question no. 1 and 3 which is relevant
under section 153-B of the
Act, as such, it is non-est in the eyes of law, which the Learned Principal
Commissioner of Income ... assessment order in this case
is barred by limitation and is non-est in the eye of law. Taking forward this
argument and placing reliance
whilst quashing the assessment in question to
be non est & void.
9. MR. Surana lastly takes us to the case records as well including ... Surana reiterates that once the original assessment / re-
assessment is non est, the above auditor's subsequent act and conduct or
that
