Allowing the appeal the Tribunal held that , non est return cannot be revised as the assessment order itself is null and void. ( AY. 2011-12)
Hari Mohan Das Tandon (HUF) v. PCIT (2018) 169 ITD 639 (All) (Trib.)
S. 263 : Commissioner – Revision of orders prejudicial to revenue -Non est revised return cannot be revised as the assessment order itself is null and void.