seized in the soft copy from the computer of a
deed writer who was a third party and existence of the same was denying ... found in the soft copy from the
computer of a deed writer Shri Naresh Gupta, who was a third party, therefore
presumption u/s. 292C
Income
Tax Department, Jaipur. The assessee was working as Deed Writer for past several
years for the above named persons.
2.1 During the course ... assessment order. As earlier
mentioned, the assesse is a deed writer and engaged in the business of
writing and executing and registering purchase deed
digital record of the draft deed
maintained in the computer of Sh. Naresh Gupta, Advocate (deed
writer), which belonged to him. As the information contained ... sell' found on the computer of the appellant's deed
writer. The appellant argued that the same was only a draft
survey
from the business premises of Sh. Sudhir Kumar Gupta, Deed Writer, Raikot
on 10.02.2006. Accordingly, summon u/s 131 of the Income ... 133A in the case of Sh. Sudhir Kumar Gupta,
Deed Writer, Raikot wherein the said agreement relating to assessee was
found and impounded. Therefore
carried out on Sh. Ajay Kumar Prabhakar and Raj Kumar
Sachdeva (Deed Writers), carrying on Profession of 'Deed Writing'
independently and also ... fact
that separate search was conducted on Sh. Ajay Prabhakar
(Deed Writer) and Sh. Ravi Kapoor (Broker in real estate) and
distinct and different Panchanama
carried out on Sh. Ajay Kumar Prabhakar and Raj Kumar
Sachdeva (Deed Writers), carrying on Profession of 'Deed Writing'
independently and also ... fact
that separate search was conducted on Sh. Ajay Prabhakar
(Deed Writer) and Sh. Ravi Kapoor (Broker in real estate) and
distinct and different Panchanama
hard disc
found at the premises of Sh. Naresh Gupta, the deed
writer and an advocate by profession. The same was
accepted in the statement ... residential
premises of Shri Naresh Gupta, who is a deed writer and an
Advocate by profession. As per the data retrieved from hard
disk
basis of a draft
deed, a soft copy of which was seized from the computer of deed
writer Sh. Naresh Gupta. It was further submitted ... basis of soft
copy of a deed found from the computer of deed writer Sh. Naresh
Sharma. No copy signed by the assessee and seller
survey
from the business premises of Sh. Sudhir Kumar Gupta, Deed Writer, Raikot
on 10.02.2006. Accordingly, summon u/s 131 of the Income ... 133A in the case of Sh. Sudhir Kumar Gupta,
Deed Writer, Raikot wherein the said agreement relating to assessee was
found and impounded. Therefore
assessee also stated that Shri Ajay Kumar Prabhakar was independent
deed writer only. However, these arguments stood rejected by Ld. AO who
made the addition ... data recovered from the premises
of Sh. Ajay Kumar Prabhakar, independent deed writer and his associate Sh. Raj Kumar Sachdeva and
Sh. Ravi Kapoor
