that a search took
place in the case of both Mr. Tarun Goyal as well as the Best Group of
Companies on 15th September ... Revenue places reliance on the statements of Mr. Tarun Goyal and
Mr. Anu Aggarwal as recorded on the day of search i.e. 15th September
companies were „creation‟ of and de facto operated by one Tarun Goyal,
Chartered Accountant, who had set up about 90 companies/firms including
the aforesaid ... conducted by the Investigation Wing in the case of Tarun Goyal, had
revealed that the registered office of 90 companies was located
investigation wing on the basis of search/ survey conducted on Shfri Tarun Goyal CA. A
comprehensive investigation was carried out by the investigation wing ... made
a reported has been forwarded which showed that above named Tarun Goyal CA has
floated a number of concerns/private limited companies for providing
basis of search and seizure operation
carried out on Tarun Goyal Group of cases, that certain persons/Cos.
were using services of accommodation entry operators ... conducted at the office
premises of Shri Tarun Goyal, Chartered Accountant at 13/34, WEA,
Arya Samaj Road, Karol Bagh, New Delhi by the Investigation
Delhi Credits Private Limited are
companies controlled by one Sh. Tarun Goyal, who is an accommodation
entry provider. This fact had been established in proceeding ... relating to the
said Sh. Tarun Goyal before the ITAT and the High Court. On perusal of
bank statements, and investigation report, it was found
Tarun
Goya: and they were signing various documents related to
many companies at his behest, as and vjhen asked by Sh.
Tarun Goyal.
Ms. Ritu ... company are none but former and
present employees of Shri Tarun Goyai. Sh. Tarun Goyal has
been using them for merely signing al! the documents
conducted at the
office premises of Shri Tarun Goyal, CA at 13/34, WEA, Arya
Samaj Road, Karol Bagh, New Delhi by the Investigation
Wing ... course of search and later
inquiries it was established that
Sh. Tarun Goyal had floated nearly 90 Private Limited
companies and firms for providing accommodation
basis of
searches conducted on the premises of Sh. Tarun Goyal, CA, Karol Bagh, New
Delhi, it was alleged that he had floated number ... accommodation entries. It was held by the Assessing
Officer that Sh. Tarun Goyal admitted this in his statement on oath. It was further
revealed that
beneficiary accommodation entry receive from Mr. SK Gupta
and Mr. Tarun Goyal. Therefore, it was noted that assessee has received Rs.
20 lakhs from ... were also not filed. The ld AO issued
summons to Mr. Tarun Goyal, director of the share applicant company and
to the principal officer
cases. On post search enquiry, it was found that one Shri Tarun
Goyal was subjected to search ... charged
commission accordingly. During the enquiry it was noted that Shri
Tarun Goyal had more than 120 bank accounts and that he had
deposited more
