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Showing contexts for: Alankit in Pack Plast -India- Private Limited vs Income Tax Officer Ward 19-3, Delhi & ... on 3 April, 2024Matching Fragments
Petitioner WP(C) AY Date of Date of Date of
Name Satisfaction Satisfaction Section
note by note by 153C
Assessing Assessing notice
Officer of the Officer of
searched the non-
person searched
person
Vineeta Gupta 3907/2023 2010- Undated 17.03.2022 23.03.2022
11 (Annexure P (Annexure P (Annexure P
16) 13) 2)
Alankit 4784/2023 2010- Not Provided 24.12.2021 28.12.2021
Insurance 11 (Annexure P (Annexure P
Brokers Ltd. 5) 2)
Alankit Finsec 4836/2023 2010- Not Provided 24.12.2021 28.12.2021
Ltd. 11 (Annexure P (Annexure P
8) 2)
New Wave 4944/2023 2010- 14.02.2022 25.02.2022 25.02.2022
Realtor Pvt. 11 (Annexure P (Annexure P (Annexure P
Ltd. 16) 8) 4)
Vineeta Gupta 4993/2023 2011- Undated 17.03.2022 23.03.2022
12 (Annexure P (Annexure P (Annexure P
16) 2) 3)
Shashi Garg 5128/2023 2010- 09.03.2022 15.03.2022 15.03.2022
11 (Annexure P 7) (Annexure P (Annexure P
11) 2)
New Wave 5150/2023 2011- 14.02.2022 25.02.2022 25.02.2022
Realtor Pvt. 12 (Annexure P (Annexure P (Annexure P
Ltd. 14) 6) 2)
Alankit 5181/2023 2011- Not Provided 24.12.2021 28.12.2021
Insurance 12 (Annexure P (Annexure P
Brokers Ltd. 5) 2)
Alankit 5182/2023 2011- Not Provided 24.12.2021 28.12.2021
Insurance TPA 12 (Annexure P (Annexure P
Ltd. 6) 2)
Alka Agarwal 5216/2023 2010- Not Provided 24.12.2021 30.12.2021
11 (Annexure P (Annexure P
7) 2)
Vikas Surya 5217/2023 2011- 14.02.2022 17.02.2022 22.03.2022
Developers 12 (Annexure P 6) (Annexure P (Annexure P
6) 2)
Alka Agarwal 5224/2023 2011- Not Provided 24.12.2021 30.12.2021
12 (Annexure P (Annexure P
8) 2)
Alankit Forex 5236/2023 2010- Not Provided 24.12.2021 28.12.2021
India Pvt. Ltd. 11 (Annexure P (Annexure P
7) 2)
Tina Organic 5240/2023 2011- Not Provided Not Provided 21.03.2022
Pratishtha 5249/2023 2011- Not Provided 24.12.2021 28.12.2021
Images Ltd. 12 (Annexure P (Annexure P
7) 2)
AlankitFinsec 5252/2023 2011- Not Provided 24.12.2021 28.12.2021
Ltd. 12 (Annexure P (Annexure P
7) 2)
Tina Organic 5368/2023 2010- Not Provided Not Provided 21.03.2022
Alankit Forex 5370/2023 2011- Not Provided 24.12.2021 28.12.2021
India Pvt. Ltd. 12 (Annexure P (Annexure P
6) 2)
Pratishtha 5626/2023 2010- Not Provided 24.12.2021 28.12.2021
Images Ltd. 11 (Annexure P (Annexure P
7) 2)
Alankit 5643/2023 2010- Not Provided 24.12.2021 28.12.2021
Insurance TPA 11 (Annexure P (Annexure P
Ltd. 7) 2)
Tarun Kumar 5662/2023 2010- 20.12.2021 24.12.2021 28.12.2021
Sahay 11 (Annexure P 5) (Annexure P (Annexure P
10) 2)
Vikas 5789/2023 2010- Not Provided 17.02.2022 22.03.2022
Promoters Pvt. 11 (Annexure P (Annexure P
Ltd. 9) 2)
Vinod 5790/2023 2011- 10.03.2022 Not Provided 23.03.2022
Maheshwari 12 (Annexure P 8) (Annexure P
2)
Vinod 5794/2023 2010- 10.03.2022 Not Provided 23.03.2022
Maheshwari 11 (Annexure P 7) (Annexure P
2)
Shanti Kumar 6160/2023 2011- Not Provided 28.02.2022 02.05.2022
Aggarwal HUF 12 (Annexure P (Annexure P
6) 2)
Vikas 6260/2023 2011- Not Provided 17.02.2022 22.03.2022
Promoters Pvt. 12 (Annexure P (Annexure P
Ltd. 9) 2)
Tarun Kumar 6284/2023 2011- 20.12.2021 24.12.2021 28.12.2021
Sahay 12 (Annexure P 8) (Annexure P (Annexure P
9) 2)
Sakshi Agarwal 6673/2023 2012- Not Provided 24.12.2021 30.12.2021
13 (Annexure P (Annexure P
6) 2)
Vineeta Gupta 6962/2023 2012- Undated 17.03.2022 23.03.2022
13 (Annexure P (Annexure P (Annexure P
10) 6) 2)
Pratishtha 7157/2023 2012- Not Provided 24.12.2021 28.12.2021
Images Ltd. 13 (Annexure P (Annexure P
6) 2)
Alka Agarwal 7272/2023 2012- Not Provided 24.12.2021 30.12.2021
13 (Annexure P (Annexure P
5) 2)
Alankit 7279/2023 2012- Not Provided 24.12.2021 28.12.2021
Insurance TPA 13 (Annexure P (Annexure P
Limited 6) 2)
Alankit 7281/2023 2012- Not Provided 24.12.2021 28.12.2021
Insurance 13 (Annexure P (Annexure P
Brokers Ltd. 5) 2)
AlankitFinsec 7283/2023 2012- Not Provided 24.12.2021 28.12.2021
Ltd. 13 (Annexure P (Annexure P
5) 2)
Shanti Kumar 7374/2023 2012- Not Provided 28.02.2022 02.05.2022
Agarwal HUF 13 (Annexure P (Annexure P
5) 2)
Alankit Forex 7401/2023 2012- Not Provided 24.12.2021 28.12.2021
India Ltd. 13 (Annexure P (Annexure P
7) 2)
Vivek Garg 7821/2023 2011- Not Provided 11.03.2022 05.05.2022
12 (Annexure P (Annexure P
6) 2)
Vivek Garg 7822/2023 2010- Not Provided 11.03.2022 05.05.2022
11 (Annexure P (Annexure P
6) 2)
New Wave 9124/2023 2012- 14.02.2022 25.02.2021 25.02.2022
Realtors Pvt. 13 (Annexure P (Annexure P (Annexure P
Ltd. 15) 7) 2)
7. For the sake of convenience, we propose to notice the facts as they obtain in WP(C) 5217/2023. The petitioner submitted a Return of Income 5 on 30 September 2011 for AY 2011-12. On 18 October 2019, a search and seizure operation is stated to have been carried out in respect of the Alankit Group of Companies 6. On 22 March 2022, the petitioner was served with a notice purporting to be under Section 153C of the Act requiring it to submit a true and correct return of its total income for AY 2011-12. The aforesaid notice was followed by a communication dated 22 December 2022 under Section 142(1) requiring the petitioner to produce accounts and documents as per the annexure appended thereto. A follow-up notice under Section 142(1) of the Act was thereafter issued on 01 February 2023. It is alleged by the respondents that since the petitioner did not respond to the aforesaid ROI Alankit Group communications, they were constrained to issue notices under Section 144 of the Act and which were dated 22 February 2023 and 03 March 2023. In response to the aforesaid, the petitioner submitted its response on 15 March 2023.
"Satisfaction note for initiating proceedings u/s 153C of the Income Tax Act 1961 in the case of Smt. Vineeta Gupta (PAN- AEIPG1608L), by AO of other than the searched person
1. A search and seizure operation was carried out in the Alankit Group of cases on 18.10.2019 subsequently the said group was centralized to the jurisdiction of the undersigned. Accordingly, during the course of assessment proceedings u/s 153A of Alankit Group, material /documents related to case of Smt. Vineeta Gupta have been found.
"3. As per satisfaction note dated 20.06.2022, during the course of search and seizure operation, some incriminating documents were found and seized marked as Annexure A-32 as SUNIL KUMAR GUPTA HP LAPTOP. The ledgers of Shri Vijay Kumar obtained from the laptop of Shri Sunil Kumar Gupta have been found and seized from the residence of Sh. Sunil Kumar Gupta at 3584/4 Narang Colony, Gali No. 4, Tri Nagar, Delhi, during the course of search u/s 132 of the Income-tax Act, 1961 carried in the case of Sh. Alok Kumar Agarwal, Sh. Ankit Agarwal, M/s Alankit Limited and M/s Alankit Assignments Limited wherein it has been found that the transactions entered into by various beneficiaries with various shell entities controlled by Alok K Agarwal, against the unaccounted cash or otherwise to take accommodation entries, are tabulated below: