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9. Another allegation pertains to the Dalmia Group investing around Rs.5000 crores by way of capital expenditure on setting up cement manufacturing facility and various part of the country in "last 4 years". As the TEP was received in F.Y.2016-17 http://www.judis.nic.in W.P.(MD)Nos.19202, 19825 and 19826 of 2018 in the office of DGIT (Inv.), Mumbai therefore the aforementioned "last 4 years" may be considered as, from F.Y. 2012-13 to F.Y.2015-16. However as this is a generalized allegation therefore only the specific issue in this allegation may be looked into. The specific issue in this allegation is that "Calcom Cement India Limited, one of the subsidiary of DCBL awarded a contract for mechanical erection and fabrication to Gannon Dunkerley & Co Limited at a rate almost double of market rate. Copy of contract awarded, copy of comparable contract and a comparison chart is attached as Annexure - D where contract of Rs.21 Crores has been given at Rs.43 Crores. On going through the Annexure - E, of this TEP name of other contractors were found, however as no specific or incriminating information or amount of transaction is present against these parties, hence information in their case is generalized in nature hence does not invite any further action at this stage only in case of Gannon Dunkerley & Co Limited, the issue is specific. Therefore, the contract awarded and payment received by Gannon Dunkerley & Co Limited may be verified by passing on the information to its jurisdictional http://www.judis.nic.in W.P.(MD)Nos.19202, 19825 and 19826 of 2018 assessing officer to take an appropriate action under the relevant section of I.T. Act, 1961.