initio for
having been passed in the name of non-existent entity. We find that
before us, the ld. DR filed detailed written submissions ... issued in the name of nonexistent entity
and re-assessment framed in the name of non-existent entity. Merely,
because the assessee had participated
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
respondent No.2
submits that the respondent No.2 is nonexistent entity.
Mr. Mulani, learned advocate for the petitioner
seeks time to receive instructions
fact that the same being
passed in the name of 3 nonexistent entity, is illegal and void ab-
initio.
3. On the circumstances and facts
lieu of cash obtained from beneficiaries. The findings clearly established
the nonexistence of entities who were providing accommodation entries. The
statement recorded during the course
served that does not mean said company is a
non entity or nonexistent especially when under the statutory record
and the records of Registrar
served that does not mean said company is a non entity or
nonexistent especially when under the statutory record and the records of Registrar
ADIT(Inv.)-2(4) Kolkata is
identical to typical jama-kharchi entity. Upon summon of the ADIT (lnv.)-
2(4) Kolkata no one attended ... fair manner
and collected donations from parties who are found to be nonexistent. The
eligibility of registration is not only based on objects
same cash into its books by receiving
donations in cheques from various entities all over the country
through the operators who gives accommodation entries ... donations from
third parties which were also turned oat to be
bogus/nonexistent. This conclusion is supported by the very
fact that the trust admitted
Hero Electric Vehicles Private Limited ... vs Lectro E-Mobility Private Limited & ... on 2 March
