section 80-G of the Income Tax
Act cannot automatically exempt the entity from the Act applicability by
interpreting the phrase "established ... Union which had initiated the
industrial dispute before tribunal was a nonexistent entity and that the
employees of the appellant Hospital were actually members
above, the institution of the petition before this court by a
nonexistent entity, in the eye of law , being invalid and infirm, could
not gain
also not
applicable and no assessment can be
framed against a nonexisting entity
or a person who has died."
5.2 In light
also not applicable and no
assessment can be framed against a nonexisting entity
or a person who has died."
5.2 In light
also
not applicable and no assessment can be framed against a
nonexisting entity or a person who has died."
5.2 In light
investigation it
was found that M/s Mahalakshmi Pharmaceuticals is a nonexistent
entity. It is next submitted that the petitioner is a dealer/ supplier ... document shows that the purchase was made by the
petitioner from the nonexistent firm namely M/s Mahalakshmi
Pharmaceuticals. It is also submitted that
major items shown as
supplied in the paper
transactions by the nonexistent
entities. The subject goods
"Smoking Mixture for pipes and
cigarettes ... fake ITC generated in the name
of some of the nonexistent
entities by paper transactions
Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT Page
have been issued and assessment orders have been passed
on a nonexistent entity and hence, same are invalid and bad in law.
Shivgan
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credit on certain goods purchased from some dealers who
were nonexistent entities. The petitioner filed its reply on the same day stating
that they
have been issued and assessment orders have been passed
on a nonexistent entity and hence, same are invalid and bad in law.
Shivgan
::: Uploaded
