referred with the mutual agreement, to Sh. V. K. Modi , to whom all the
share scripts and other documents had been handed over. Admittedly, there ... Implementation Agreement had been
handed over to Sh. V. K. Modi .
33. It also emerges from the rival contentions of the parties, that Mr.
Sandeep
script has been declared as penny does not make the whole
transaction as non-genuine.
6. Further, the assessee had sold this script after holding ... wrongful/
illegal activities of Mr. Raj Kumar Modi.
12. The AO treated the shares as penny script merely relying on order dated 26.02.2021 passed
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