nonexistent on the ground.
These findings clearly demonstrate that the petitioner was routing
psychotropic medicines through fictitious or non-functional entities
to mask illegal diversion
Harish Rana vs Union Of India on 11 March, 2026
2026 INSC 222 REPORTABLE
IN
WP(C)/1847/2023 on 9 January, 2026
Author: Soumitra Saikia
Bench: Soumitra Saikia
GAHC010071262023
J Nithyanandham vs M/S M.V.S.Gramany And Sons on 2 March, 2026
Deputy Commissioner Of Income Tax, ... vs M/S Vestige Marketing Private Limited, ... on 20 March
Vestige Marketing Pvt. Ltd.,Delhi vs Dcit, Central Circle- 05, Delhi on 20 March, 2026
Wandel Global Services Limited,Mumbai vs Income Tax Officer 15(3)(1) Mumbai, ... on 27
Accordingly, no reassessment proceedings could
have been initiated against a non-existent entity, and the reassessment
proceedings initiated under section 148A dated 27.03.2019 are void ... assessment proceedings initiated, much later,
under section 148 dated 27.03.2019 on a nonexistent assessee would be void ab-initio. Copy of
aforesaid notice
Sher Singh vs State And Ors on 16 February, 2026
IN THE COURT OF SH
Mahesh Chand And Anr vs State And Ors on 16 February, 2026
IN THE COURT
