India Angadia Service, ... vs Ito, Ward-1(3)(4), Ahmedabad on 29 July, 2021
IN THE INCOME TAX APPELLATE TRIBUNAL
"C" BENCH, AHMEDABAD ... 2018
(Assessment Years: 2010-11 & 2011-12)
M/s. New India Angadia Service Vs. ITO
413, Khetar Palni Pole, Ward-1(3)(4),
Manekchowk
Mahavir Angadia vs Silk Musiaum on 21 August
been freezed. It is the
case of prosecution that Rakesh Pandey through Angadia gave
amount of Rs.1.45 crore to the applicant. The amount ... necessary. The CCTV footage shows
that applicant has collected the amount from Angadia's office. The
prosecution has preferred application for cancellation of anticipatory
seen. According to assessee, the
diamonds are brought by 'Angadias' to their respective show rooms for sale and once assessee selects
and purchase ... role of persons named in Box D can
be that of Angadias or persons controlling them.
What actually happen will be clear from the chart
received back in cash from the
said trusts/charitable institutions through angadias/money handlers, recorded
u/s 131 of the Act on 11.01.2018 during ... received back in cash
from the said trusts/charitable institutions through angadias; recorded u/s 131
of the Act on 11.01.2018. It was observed
respondent, Samir Jiker Gohil,
Manager of Nile Industries and other witnesses of Angadias
Firms, concluded that none of the statements allege anything
incriminating against ... collecting money from remitters and transmitting the same to
Prafulbhai Patel through Angadias. At the stage of issue of
process, the court is not required
that such amount was transferred by one employee of
the complainant through Angadia which was received by the
present applicant - Devendra Odedara. It is alleged ... that Rs.40 Lakhs have been
received by the applicant from the Angadia firm on behalf of
the accused No.1. It is submitted that
applicant Shelar, has relied on the
statement of Chetan Thakkar Angadia recorded on 29 th
June, 2018. Mr. Chetan Thakkar Angadia is in the business ... explain from whom and for what purpose, huge cash
was collected through Angadia and where the cash is lying
or utilised.
15 Yet, statement
that such amount was transferred by one employee of
the complainant through Angadia which was received by the
present applicant - Devendra Odedara. It is alleged ... that Rs.40 Lakhs have been
received by the applicant from the Angadia firm on behalf of
the accused No.1. It is submitted that
respondent, Samir Jiker Gohil,
Manager of Nile Industries and other witnesses of Angadias
Firms, concluded that none of the statements allege anything
incriminating against ... collecting money from remitters and transmitting the same to
Prafulbhai Patel through Angadias. At the stage of issue of
process, the court is not required
