with Amitbhai and Anagadia of
cash of Amitbhai arrived in P.Umesh Angadia firm and
S.Babulal Angadia firm. To bring that cash sent ... Amitbhai from Angadia firm Prafulbhai used to inform me
many times and so in this manner I know Amitbhai. I do not
know his full
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 ... statements of ceramic tile manufacturer
and the statements of Shroffs and Angadias. The amount so worked out has been
worked
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 ... statements of
ceramic tile manufacturer and the statements of Shroffs and Angadias. The amount so
worked out has been worked
recorded, wherein, he admitted that he was involved in the
business of angadia, involved in transferring the money
from one place to another, with respect ... various parties,
with the help of another angadia service providers.
Ultimately, the Ld. Assessing Officer framed assessment by
disallowing various expenses claimed by the assessee
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 ... statements of ceramic tile manufacturer and the statements of Shroffs and
Angadias. The amount so worked out has been worked
also because the appellant failed to
furnish the purchase orders, delivery challans/ angadia receipts etc. in respect of
the said purchases of cut and polished
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
land. There are also money transactions on
17.03.07 & 30.03.07 through Sanjay Angadia and
Ghansyambhai in Code word totaling
bank statements.
He has also admitted having received payments by Angadia and
supplied the psychotropic substances by courier. The notebook
which was seized from
Soni said that he will do RTGS only after
receiving money in angadia (private money transfer
channel). When Ketan Dave (A-1) did not agree
