same order that the TDS return filed
by the appellant is non-est under IT Act .
2. The facts of the case ... treating
the TDS Return as non-est and there is no provision under the law
to treat the Return as non-est as the assessee
sanction order, the same shall be deemed
to be non-est in the eyes of law.
ix. That the Trial Court failed to appreciate that ... accordance with law the entire
prosecution becomes null and non-est in the eyes of law and
such a prosecution should be quashed.
11. Taking
before the Court. Thus, even the filing on 22.02.2019, was a
„non-est‟ filing.
O.M.P. (COMM) No. 97/2019 Page ... such cases the filing done by the party
would be considered non est and of no
consequence. This was reiterated by this Court in
Sravanthi
arisen in Delhi.
Therefore, the forum selection clause in not non-est or void since a part of
the cause of action can be said ... contract is non-est. If the
appellant did believe that clause 4.1 of the contract is non-est, the appellant
would have had no reason
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
jurisdiction to pass an order u/s. 263 to revise the non-est
assessment order has come up for consideration before the Coordinate
Bench ... ground that the impugned assessment order was non-est.
The Coordinate Bench further following the decision of the Delhi Bench in
the case of Krishna
return of the income is a non-est return. Having said that the
8
return is non-est the Ld. CIT(A) has also embarked ... deduction claimed under section 80IB
in a non-est return be allowed or not, we hold that the non-est return is a not
existing
bidding
processes being conducted by the Respondent Nos. 2 and 3 are
non-est and a nullity, on account of the fact that the said ... bidding process conducted by the Respondent Nos. 2
and 3 became a non-est and a nullity, which could not have been taken
been passed in the
hands of the non-existent entity was non-est in the eyes of law, therefore, the order passed ... order passed under Sec. 143(3) which in itself was non-est in the
eyes of law. In support of his aforesaid contention
from the Board of Trustees are illegal,
improper, void ab initio, non-est and bad in law and the same be
quashed and set aside
