concerns of Block D, directly
or indirectly by taking services of Angadia.
F. The parties mentioned in the block F, are the independent parties ... import diamond without bill,
directly or indirectly by taking services of Angadia. It was also admitted by Shri Rajendra
Jain in his statement that they
Road,
Police Station, Mumbai. The complainant therein was proprietor of an
angadia firm M/s. Rameshkumar Ambalal & Co. namely Shri Rameshkumar
K. Patel ... Shri Riyaz Lokhandwala of
Mumbai through the above angadia carrier and its employee(s) had
misappropriated the same. This complainant further filed necessary receipt
certain banking transactions -
(i) Shri Babubhai Kanjibhai Patel Partner of S. Babulal
Angadia - statement dated 11.08.2014;
(ii) Shri Pravinbhai Jethabhai Patel, Manager of S. Babulal ... discounter -
statement dated 27.09.2014;
(viii) Shri Amrutbhai Navratanlal Patel, owner of Gujarat
Angadia Service - statement dated 09.10.2014;
(ix) Shri Jafar Mohammed hasanfatta, elder brother
case of the
occupants was that they were the employees of a Angadia firm
and the cash belonged to the angadias and was withdrawn from ... message to the Income Tax Officer, Ahmedabad, conveying
that the angadias have contended that the cash amount is
withdrawn from different branches of their bank
Riyaz Lokhandwala
through Angadia firm namely M/s. Rameshkumar Ambalal and
Company. The amount was allegedly misappropriated by the
employee of the Angadia ... Assessee denied the entire transaction.
The Assessing Officer collected information from the Angadia
Company and the police authorities. Statement of
Rameshkumar K. Patel, partner
based on
the private records, the statements of tile manufacturers and Shroff/
Angadias is concerned; it is argued by the appellants that the entire
exercise
quantum of share capital or premium required and later on through
angadia arranges cash. This cash is actually being sent by Shri.Vijay
Bansal ... allowed the expenses incurred by the assessee on
account of angadia expenses for money transfer, conveyance and telephone
expenses which was allowed by learned
genuine on the reasoning that the assessee
could not produce delivery challans / angadia receipts, etc., to prove
actual delivery of goods at assessee ... enquiry and
merely because the assessee was unable to produce delivery challan /
angadia receipts, the Assessing Officer has disallowed a part of the
purchases
their business activity. The said policy covered the stocks in possession of angadias, because the complainants dispatched gold/diamonds to its dealers in their normal ... course of business through angadias. On 06.12.2002, around 9 angadias who were carrying goods belonging to the complainants, were subjected to robbery by armed persons
further submitted that the aforesaid undisclosed
income was earned from Angadia business.In response to the notice
issued under section.153C ... Vishal Kalantri
owned up the cash seized as his undisclosed income from Angadia
business and offered it as income in the A.Y.2013
