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24. Para E - H of the order deals in detail with all the above evidences found Para E of the order details the revelation made from the statements recorded of K. C Jain & Others as under:

• Sh. K. C Jain admitted on oath to having given accommodation entry to SEL through his concerns noted above in our order • He also admitted to being in touch with the directors and key persons of the assessee company and also its key employee Girish Patel.
• He admitted to providing cash to other parties on the direction of Girish Patel which was corroborated with huge transaction data found from the phone of Girish Patel • Girish Patel also in his statement recorded admitted to have arranged cash transfer through angadias as per instruction of Vikram Patel 170/Ahd/2021 and 12 Others (Cross Appeals) Sadbhav Engineering Ld. Vs. DCIT, Cent.Cir., Ahd • Two employees of K.C Jain, Shri Sunil Patil and Shri Suresh Rathore admitted to the entities of K C Jain carrying out no business and also revealed using blank letter heads of the entities for the purpose of managing communication relating to bogus entries and communication with the assessee on email on the direction of K.C Jain;
• K. C Jain also revealed the names of angadias(cash carriers) involved in transferring cash and one of them, Sh Jayesh Chauhan accepted working for K. C Jain as agandia. • One Sh Atul Sanghvis statement was also recorded who stated to be working for K. C Jain for 25 years arranging parties for accommodation entries. He named K. C Jains companies involved in providing accommodation entries and confirmed that the said companies were of no means and doing no business.
• the angadias who admitted to working for K C Jain; • by the financials of entities used by K C Jain for the purpose , revealing no worth , 170/Ahd/2021 and 12 Others (Cross Appeals) Sadbhav Engineering Ld. Vs. DCIT, Cent.Cir., Ahd • the report of the inspector stating the entities to be bogus; • no documentary proof of work done in these entities.

30. With respect to the assessee, K C Jain admitted to providing accommodation entry to the assessee through his entities, as also revealing the entire modus operandi of providing these accommodation entries. He admitted to being in touch with key persons of the assessee group and their mobile numbers were also found in his phone. Girish Patel, a key employee of the assessee, handling cash transactions was found to be have been sent messages by K C Jain regarding details of bogus entities and he admitted to handling cash with the help of angadias on the instruction of Vikram Patel.