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आयकर अपीलीय अधिकरण, चंडीगढ पीठ, चंडीगढ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘B’ CHANDIGARH BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ITA No. 579/CHD/2023 निर्धारण वर्ष / Assessment Year : 2017-18 & आयकर अपील सं./ITA Nos.582 to 584/CHD/2023 निर्धारण वर्ष / Assessment Years : 2014-15 to 2016-17 & आयकर अपील सं./ITA No. 591/CHD/2023 निर्धारण वर्ष / Assessment Year : 2018-19 Maxport India Pvt. Ltd. C/o Parikshit Aggarwal, Chartered Accountant, H. No. 3035, Sector 27D, Chandigarh- 160019. थायीलेखा सं./PAN NO: AAICM9120E अपीलाथ/Appellant बनाम प्रत्याथ/Respondent Deputy Commissioner of Income-tax, Centre Circle-1, Chandigarh. & आयकर अपील सं./ITA Nos.482 & 483/CHD/2023 निर्धारण वर्ष / Assessment Years : 2017-18 & 2018-19 Vaishali Aggarwal C/o Parikshit Aggarwal, Chartered Accountant, H No. 3035, Sector 27D, Chandigarh- 160022. थायीलेखा सं./PAN NO: AAQPA4025M अपीलाथ/Appellant बनाम प्रत्याथ/Respondent Deputy Commissioner of Income-tax, Centre Circle-1, Chandigarh. & आयकर अपील सं./ITA No. 846/CHD /2023 2 निर्धारण वर्ष / Assessment Year : 2018-19 & आयकर अपील सं./ITA Nos.855 to 857/CHD/2023 निर्धारण वर्ष / Assessment Years : 2014-15 to 2016-17 & आयकर अपील सं./ITA Nos.842 to 845/CHD/2023 निर्धारण वर्ष / Assessment Years : 2010-11,2012-13,2013-14 & 2017-18 Scott Edil Advance Research Laboratories & Education Limited Plot No. 28/6, Area, Phase-2, Chandigarh-160002. थायीलेखा सं./PAN NO: AANCS1120M अपीलाथ/Appellant बनाम प्रत्याथ/Respondent Deputy Commissioner of Income-tax, Centre Circle-1, Chandigarh. आयकर अपील सं./ITA Nos.843, 844 & 845/CHD /2023 निर्धारण वर्ष / Assessment Years : 2012-13, 2013-14 & 2017-18 Scott Edil Advance Research Laboratories & Education Limited Plot No. 28/6, Area, Phase-2, Chandigarh-160002. थायीलेखा सं./PAN NO: AANCS1120M अपीलाथ/Appellant बनाम प्रत्याथ/Respondent Deputy Commissioner of Income-tax, Centre Circle-1, Chandigarh. & आयकर अपील सं./ITA No. 829, 830, 831, 832, 833 & 834/CHD /2023 निर्धारण वर्ष / Assessment Years :2013-14 to 2018-19 Scott Edil Pharmacia Ltd. 54,55 Phase-III, Industrial Area, Chandigarh बनाम The DCIT, Central Circle-1, Chandigarh थायीलेखा सं./PAN NO: AAHCS1643K 3 अपीलाथ/Appellant प्रत्याथ/Respondent & आयकर अपील सं./ITA Nos.726 to 732/CHD /2023 निर्धारण वर्ष / Assessment Years : 2012-13 to 2018-19 Shri Balram Krishan Plot No. 47-48, Phase-2, Industrial Area, Chandigarh 160002 थायीलेखा सं./PAN NO: ABCPK9427G अपीलाथ/Appellant बनाम Deputy Commissioner of Income-tax, Centre Circle-1, Chandigarh. प्रत्याथ/Respondent & आयकर अपील सं./ITA No. 93 & 94/CHD/2024 निर्धारण वर्ष / Assessment Year : 2017-18 & 2018-19 The DCIT, Central Circle-1, Chandigarh Vs Scott Edil Advance Research Laboratories & Education Limited अपीलाथ/Appellant प्रत्याथ/Respondent & आयकर अपील सं./ITA No. 480/CHD /2023 निर्धारण वर्ष / Assessment Year : 2018-19 & आयकर अपील सं./ITA No. 489/CHD /2023 निर्धारण वर्ष / Assessment Year : 2017-18 Sanjeev Aggarwal, C/o Parikshit Aggarwal, Chartered Accountant, H. No. 3035, Sector 27D, Chandigarh-160002. थायीलेखा सं./PAN NO: ABCPK9428K अपीलाथ/Appellant बनाम Deputy Commissioner of Income-tax, Centre Circle-1, Chandigarh. प्रत्याथ/Respondent आयकर अपील सं./ITA Nos.505 & 506/CHD /2023 4 निर्धारण वर्ष / Assessment Years :2017-18 & 2018-19 Deputy Commissioner of Income-tax, Centre Circle-1, Chandigarh. बनाम Sanjeev Aggarwal, अपीलाथ/Appellant प्रत्याथ/Respondent निर्धारिती की ओर से/Assessee by: Shri Parikshit Aggarwal, CA & Ms. Shruti Khandelwal, Advocate राजस्व की ओर से/ Revenue by : Smt. Kusum Bansal, CIT, DR & Shri K. Mehboob Ali Khan, CIT DR सुनवाई की तारीख/Date of Hearing : 5th December, 2024 उदघोषणा की तारीख/Date of Pronouncement : 03.03.2025 VIRTUAL HEARING आदेश/Order Per Bench: All these captioned appeals have been directed against the separate orders of the Ld. CIT(A) and pertained to the assessments carried out under Section 153A of the Income Tax Act, 1961 (hereinafter referred to as the “Act”) pursuant to the search action carried out under Section 132 of the Act in Scott Edil Group of cases on 15.11.2017. Since the facts involved in all these captioned appeals are identical and there are common issues, hence the same were heard together and the same are being disposed of by this common order.
The grounds/issues raised in all the appeals are summarized as under : ITA No. 489/Chandi/2023 (Sanjeev Aggarwal, AY 2017-18) (Assessee’s Appeal)
Ground No. 1 – General in nature.
Ground no. 2 – Deemed dividend on account of credits exceeding remuneration / payments received from SEPL.
Ground no. 3 - Deemed dividend on account of credits exceeding remuneration / payments received from SEARLE.
Ground no. 4 – approval u/s 153D
Ground no. 5 – transfer order u/s 127 dated. 30.03.2018 was without sanction of law, hence bad in law.
Ground no. 6 – General in nature. ITA No. 505/Chandi/2023 Sanjeev Aggarwal, AY 2017-18 (Appeal by Department)
Ground No. 1 – Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.
Ground no. 2 – General in nature. ITA No. 480/Chandi/2023 Sanjeev Aggarwal, AY 2018-19 ( Assessee’s Appeal)
Ground No. 1 – General in nature.
Ground no. 2 – Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law, hence bad in law.
Ground no. 3 – Deemed dividend on account of credits exceeding remuneration / payments received from SEPL.
Ground no. 4 – Payment made by SEPL for construction of H.NO 323, Sector-9, Chandigarh
Ground no. 5 – Payment made by SEPL for construction of H.NO 3100, Sector 21, Chandigarh.
Ground no. 6 – Addition u/s 69C r.w.s.115BBE on account of difference in valuation of H.NO 3100, Sector-21, Chandigarh.
Ground no. 7: Approval u/s 153D.
Ground No. 8- General in nature. 5
Ground No. 9- General in nature. ITA No. 506/Chandi/2023 (Sanjeev Aggarwal, AY 2018-19 ) (Appeal by Department)
Ground No. 1 – Deemed dividend on account of credits exceeding remuneration / payments received from SEPL.
Ground No. 2: General in nature. ITA No. 482/Chandi/2023 (Vaishali Aggarwal, AY 2017-18 ) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 – Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.
Ground No. 3 - Approval u/s 153D.
Ground No. 4 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law, hence bad in law.
Ground No. 5 – General in nature. ITA No. 483/Chandi/2023 (Vaishali Aggarwal, AY 2018-19) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 – Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 - Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.
Ground No. 4 - Payment made by SEPL for construction of H.NO 323, Sector-9, Chandigarh.
Ground No. 5 – Payment made by SEPL for construction of H.NO 3100, Sector-21, Chandigarh.
Ground no. 6 – Addition u/s 69C r.w.s.115BBE on account of difference in valuation of H.NO 3100, Sector-21, Chandigarh.
Ground No. 7 – Unexplained investment in jewellery.
Ground No. 8 - Approval u/s 153D.
Ground No. 9 – Reasonable opportunity of being heard not provided. 6 ITA No. 591/Chandi/2023 (Maxport India Pvt Ltd, AY 2018-19 ) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 – Order deserves to be quashed in absence of incriminating material.
Ground No. 4 – Deemed dividend on account of credits exceeding remuneration/payments received from SEPL
Ground No. 5 - Approval u/s 153D.
Ground No. 6 – General in nature. ITA No. 579/Chandi/2023 (Maxport India Pvt Ltd, AY 2017-18 )(Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 - Transfer order u/s 127 dated 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 – Order deserves to be quashed in absence of incriminating material.
Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.
Ground No. 5 - Approval u/s 153D.
Ground No. 6 – General in nature. ITA No. 584/Chandi/2023 (Maxport India Pvt Ltd, AY 2016-17 ) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 – Order deserves to be quashed in absence of incriminating material.
Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.
Ground No. 5 - Approval u/s 153D. 7
Ground No. 8 - Approval u/s 153D.
Ground No. 9 – Reasonable opportunity of being heard not provided.
Ground No. 10 – General in nature. ITA No. 482/Chandi/2023 (Vaishali Aggarwal, AY 2017-18 ) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 – Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.
Ground No. 3 - Approval u/s 153D.
Ground No. 4 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law, hence bad in law.
Ground No. 5 – General in nature. ITA No. 483/Chandi/2023 (Vaishali Aggarwal, AY 2018-19) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 – Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 - Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.
Ground No. 4 - Payment made by SEPL for construction of H.NO 323, Sector-9, Chandigarh.
Ground No. 5 – Payment made by SEPL for construction of H.NO 3100, Sector-21, Chandigarh.
Ground no. 6 – Addition u/s 69C r.w.s.115BBE on account of difference in valuation of H.NO 3100, Sector-21, Chandigarh.
Ground No. 7 – Unexplained investment in jewellery.
Ground No. 8 - Approval u/s 153D.
Ground No. 9 – Reasonable opportunity of being heard not provided. 6 ITA No. 591/Chandi/2023 (Maxport India Pvt Ltd, AY 2018-19 ) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 – Order deserves to be quashed in absence of incriminating material.
Ground No. 4 – Deemed dividend on account of credits exceeding remuneration/payments received from SEPL
Ground No. 5 - Approval u/s 153D.
Ground No. 6 – General in nature. ITA No. 579/Chandi/2023 (Maxport India Pvt Ltd, AY 2017-18 )(Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 - Transfer order u/s 127 dated 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 – Order deserves to be quashed in absence of incriminating material.
Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.
Ground No. 5 - Approval u/s 153D.
Ground No. 6 – General in nature. ITA No. 584/Chandi/2023 (Maxport India Pvt Ltd, AY 2016-17 ) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 – Order deserves to be quashed in absence of incriminating material.
Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.
Ground No. 5 - Approval u/s 153D. 7
Ground No. 8 - Approval u/s 153D.
Ground No. 9 – Reasonable opportunity of being heard not provided.
Ground No. 10 – General in nature. ITA No. 482/Chandi/2023 (Vaishali Aggarwal, AY 2017-18 ) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 – Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.
Ground No. 3 - Approval u/s 153D.
Ground No. 4 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law, hence bad in law.
Ground No. 5 – General in nature. ITA No. 483/Chandi/2023 (Vaishali Aggarwal, AY 2018-19) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 – Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 - Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.
Ground No. 4 - Payment made by SEPL for construction of H.NO 323, Sector-9, Chandigarh.
Ground No. 5 – Payment made by SEPL for construction of H.NO 3100, Sector-21, Chandigarh.
Ground no. 6 – Addition u/s 69C r.w.s.115BBE on account of difference in valuation of H.NO 3100, Sector-21, Chandigarh.
Ground No. 7 – Unexplained investment in jewellery.
Ground No. 8 - Approval u/s 153D.
Ground No. 9 – Reasonable opportunity of being heard not provided. 6 ITA No. 591/Chandi/2023 (Maxport India Pvt Ltd, AY 2018-19 ) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 – Order deserves to be quashed in absence of incriminating material.
Ground No. 4 – Deemed dividend on account of credits exceeding remuneration/payments received from SEPL
Ground No. 5 - Approval u/s 153D.
Ground No. 6 – General in nature. ITA No. 579/Chandi/2023 (Maxport India Pvt Ltd, AY 2017-18 )(Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 - Transfer order u/s 127 dated 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 – Order deserves to be quashed in absence of incriminating material.
Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.
Ground No. 5 - Approval u/s 153D.
Ground No. 6 – General in nature. ITA No. 584/Chandi/2023 (Maxport India Pvt Ltd, AY 2016-17 ) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 – Order deserves to be quashed in absence of incriminating material.
Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.
Ground No. 5 - Approval u/s 153D. 7
Ground No. 8 - Approval u/s 153D.
Ground No. 9 – Reasonable opportunity of being heard not provided.
Ground No. 10 – General in nature. ITA No. 482/Chandi/2023 (Vaishali Aggarwal, AY 2017-18 ) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 – Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.
Ground No. 3 - Approval u/s 153D.
Ground No. 4 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law, hence bad in law.
Ground No. 5 – General in nature. ITA No. 483/Chandi/2023 (Vaishali Aggarwal, AY 2018-19) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 – Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 - Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.
Ground No. 4 - Payment made by SEPL for construction of H.NO 323, Sector-9, Chandigarh.
Ground No. 5 – Payment made by SEPL for construction of H.NO 3100, Sector-21, Chandigarh.
Ground no. 6 – Addition u/s 69C r.w.s.115BBE on account of difference in valuation of H.NO 3100, Sector-21, Chandigarh.
Ground No. 7 – Unexplained investment in jewellery.
Ground No. 8 - Approval u/s 153D.
Ground No. 9 – Reasonable opportunity of being heard not provided. 6 ITA No. 591/Chandi/2023 (Maxport India Pvt Ltd, AY 2018-19 ) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 – Order deserves to be quashed in absence of incriminating material.
Ground No. 4 – Deemed dividend on account of credits exceeding remuneration/payments received from SEPL
Ground No. 5 - Approval u/s 153D.
Ground No. 6 – General in nature. ITA No. 579/Chandi/2023 (Maxport India Pvt Ltd, AY 2017-18 )(Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 - Transfer order u/s 127 dated 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 – Order deserves to be quashed in absence of incriminating material.
Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.
Ground No. 5 - Approval u/s 153D.
Ground No. 6 – General in nature. ITA No. 584/Chandi/2023 (Maxport India Pvt Ltd, AY 2016-17 ) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 – Order deserves to be quashed in absence of incriminating material.
Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.
Ground No. 5 - Approval u/s 153D. 7
Ground No. 8 - Approval u/s 153D.
Ground No. 9 – Reasonable opportunity of being heard not provided.
Ground No. 10 – General in nature. ITA No. 482/Chandi/2023 (Vaishali Aggarwal, AY 2017-18 ) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 – Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.
Ground No. 3 - Approval u/s 153D.
Ground No. 4 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law, hence bad in law.
Ground No. 5 – General in nature. ITA No. 483/Chandi/2023 (Vaishali Aggarwal, AY 2018-19) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 – Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 - Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.
Ground No. 4 - Payment made by SEPL for construction of H.NO 323, Sector-9, Chandigarh.
Ground No. 5 – Payment made by SEPL for construction of H.NO 3100, Sector-21, Chandigarh.
Ground no. 6 – Addition u/s 69C r.w.s.115BBE on account of difference in valuation of H.NO 3100, Sector-21, Chandigarh.
Ground No. 7 – Unexplained investment in jewellery.
Ground No. 8 - Approval u/s 153D.
Ground No. 9 – Reasonable opportunity of being heard not provided. 6 ITA No. 591/Chandi/2023 (Maxport India Pvt Ltd, AY 2018-19 ) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 – Order deserves to be quashed in absence of incriminating material.
Ground No. 4 – Deemed dividend on account of credits exceeding remuneration/payments received from SEPL
Ground No. 5 - Approval u/s 153D.
Ground No. 6 – General in nature. ITA No. 579/Chandi/2023 (Maxport India Pvt Ltd, AY 2017-18 )(Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 - Transfer order u/s 127 dated 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 – Order deserves to be quashed in absence of incriminating material.
Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.
Ground No. 5 - Approval u/s 153D.
Ground No. 6 – General in nature. ITA No. 584/Chandi/2023 (Maxport India Pvt Ltd, AY 2016-17 ) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 – Order deserves to be quashed in absence of incriminating material.
Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.
Ground No. 5 - Approval u/s 153D. 7
Ground No. 8 - Approval u/s 153D.
Ground No. 9 – Reasonable opportunity of being heard not provided.
Ground No. 10 – General in nature. ITA No. 482/Chandi/2023 (Vaishali Aggarwal, AY 2017-18 ) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 – Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.
Ground No. 3 - Approval u/s 153D.
Ground No. 4 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law, hence bad in law.
Ground No. 5 – General in nature. ITA No. 483/Chandi/2023 (Vaishali Aggarwal, AY 2018-19) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 – Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 - Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.
Ground No. 4 - Payment made by SEPL for construction of H.NO 323, Sector-9, Chandigarh.
Ground No. 5 – Payment made by SEPL for construction of H.NO 3100, Sector-21, Chandigarh.
Ground no. 6 – Addition u/s 69C r.w.s.115BBE on account of difference in valuation of H.NO 3100, Sector-21, Chandigarh.
Ground No. 7 – Unexplained investment in jewellery.
Ground No. 8 - Approval u/s 153D.
Ground No. 9 – Reasonable opportunity of being heard not provided. 6 ITA No. 591/Chandi/2023 (Maxport India Pvt Ltd, AY 2018-19 ) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 – Order deserves to be quashed in absence of incriminating material.
Ground No. 4 – Deemed dividend on account of credits exceeding remuneration/payments received from SEPL
Ground No. 5 - Approval u/s 153D.
Ground No. 6 – General in nature. ITA No. 579/Chandi/2023 (Maxport India Pvt Ltd, AY 2017-18 )(Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 - Transfer order u/s 127 dated 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 – Order deserves to be quashed in absence of incriminating material.
Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.
Ground No. 5 - Approval u/s 153D.
Ground No. 6 – General in nature. ITA No. 584/Chandi/2023 (Maxport India Pvt Ltd, AY 2016-17 ) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 – Order deserves to be quashed in absence of incriminating material.
Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.
Ground No. 5 - Approval u/s 153D. 7
Ground No. 8 - Approval u/s 153D.
Ground No. 9 – Reasonable opportunity of being heard not provided.
Ground No. 10 – General in nature. ITA No. 482/Chandi/2023 (Vaishali Aggarwal, AY 2017-18 ) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 – Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.
Ground No. 3 - Approval u/s 153D.
Ground No. 4 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law, hence bad in law.
Ground No. 5 – General in nature. ITA No. 483/Chandi/2023 (Vaishali Aggarwal, AY 2018-19) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 – Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 - Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.
Ground No. 4 - Payment made by SEPL for construction of H.NO 323, Sector-9, Chandigarh.
Ground No. 5 – Payment made by SEPL for construction of H.NO 3100, Sector-21, Chandigarh.
Ground no. 6 – Addition u/s 69C r.w.s.115BBE on account of difference in valuation of H.NO 3100, Sector-21, Chandigarh.
Ground No. 7 – Unexplained investment in jewellery.
Ground No. 8 - Approval u/s 153D.
Ground No. 9 – Reasonable opportunity of being heard not provided. 6 ITA No. 591/Chandi/2023 (Maxport India Pvt Ltd, AY 2018-19 ) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 – Order deserves to be quashed in absence of incriminating material.
Ground No. 4 – Deemed dividend on account of credits exceeding remuneration/payments received from SEPL
Ground No. 5 - Approval u/s 153D.
Ground No. 6 – General in nature. ITA No. 579/Chandi/2023 (Maxport India Pvt Ltd, AY 2017-18 )(Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 - Transfer order u/s 127 dated 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 – Order deserves to be quashed in absence of incriminating material.
Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.
Ground No. 5 - Approval u/s 153D.
Ground No. 6 – General in nature. ITA No. 584/Chandi/2023 (Maxport India Pvt Ltd, AY 2016-17 ) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 – Order deserves to be quashed in absence of incriminating material.
Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.
Ground No. 5 - Approval u/s 153D. 7
Ground No. 8 - Approval u/s 153D.
Ground No. 9 – Reasonable opportunity of being heard not provided.
Ground No. 10 – General in nature. ITA No. 482/Chandi/2023 (Vaishali Aggarwal, AY 2017-18 ) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 – Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.
Ground No. 3 - Approval u/s 153D.
Ground No. 4 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law, hence bad in law.
Ground No. 5 – General in nature. ITA No. 483/Chandi/2023 (Vaishali Aggarwal, AY 2018-19) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 – Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 - Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.
Ground No. 4 - Payment made by SEPL for construction of H.NO 323, Sector-9, Chandigarh.
Ground No. 5 – Payment made by SEPL for construction of H.NO 3100, Sector-21, Chandigarh.
Ground no. 6 – Addition u/s 69C r.w.s.115BBE on account of difference in valuation of H.NO 3100, Sector-21, Chandigarh.
Ground No. 7 – Unexplained investment in jewellery.
Ground No. 8 - Approval u/s 153D.
Ground No. 9 – Reasonable opportunity of being heard not provided. 6 ITA No. 591/Chandi/2023 (Maxport India Pvt Ltd, AY 2018-19 ) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 – Order deserves to be quashed in absence of incriminating material.
Ground No. 4 – Deemed dividend on account of credits exceeding remuneration/payments received from SEPL
Ground No. 5 - Approval u/s 153D.
Ground No. 6 – General in nature. ITA No. 579/Chandi/2023 (Maxport India Pvt Ltd, AY 2017-18 )(Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 - Transfer order u/s 127 dated 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 – Order deserves to be quashed in absence of incriminating material.
Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.
Ground No. 5 - Approval u/s 153D.
Ground No. 6 – General in nature. ITA No. 584/Chandi/2023 (Maxport India Pvt Ltd, AY 2016-17 ) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 – Order deserves to be quashed in absence of incriminating material.
Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.
Ground No. 5 - Approval u/s 153D. 7
Ground No. 8 - Approval u/s 153D.
Ground No. 9 – Reasonable opportunity of being heard not provided.
Ground No. 10 – General in nature. ITA No. 482/Chandi/2023 (Vaishali Aggarwal, AY 2017-18 ) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 – Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.
Ground No. 3 - Approval u/s 153D.
Ground No. 4 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law, hence bad in law.
Ground No. 5 – General in nature. ITA No. 483/Chandi/2023 (Vaishali Aggarwal, AY 2018-19) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 – Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 - Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.
Ground No. 4 - Payment made by SEPL for construction of H.NO 323, Sector-9, Chandigarh.
Ground No. 5 – Payment made by SEPL for construction of H.NO 3100, Sector-21, Chandigarh.
Ground no. 6 – Addition u/s 69C r.w.s.115BBE on account of difference in valuation of H.NO 3100, Sector-21, Chandigarh.
Ground No. 7 – Unexplained investment in jewellery.
Ground No. 8 - Approval u/s 153D.
Ground No. 9 – Reasonable opportunity of being heard not provided. 6 ITA No. 591/Chandi/2023 (Maxport India Pvt Ltd, AY 2018-19 ) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 – Order deserves to be quashed in absence of incriminating material.
Ground No. 4 – Deemed dividend on account of credits exceeding remuneration/payments received from SEPL
Ground No. 5 - Approval u/s 153D.
Ground No. 6 – General in nature. ITA No. 579/Chandi/2023 (Maxport India Pvt Ltd, AY 2017-18 )(Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 - Transfer order u/s 127 dated 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 – Order deserves to be quashed in absence of incriminating material.
Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.
Ground No. 5 - Approval u/s 153D.
Ground No. 6 – General in nature. ITA No. 584/Chandi/2023 (Maxport India Pvt Ltd, AY 2016-17 ) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 – Order deserves to be quashed in absence of incriminating material.
Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.
Ground No. 5 - Approval u/s 153D. 7
Ground No. 8 - Approval u/s 153D.
Ground No. 9 – Reasonable opportunity of being heard not provided.
Ground No. 10 – General in nature. ITA No. 482/Chandi/2023 (Vaishali Aggarwal, AY 2017-18 ) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 – Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.
Ground No. 3 - Approval u/s 153D.
Ground No. 4 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law, hence bad in law.
Ground No. 5 – General in nature. ITA No. 483/Chandi/2023 (Vaishali Aggarwal, AY 2018-19) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 – Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 - Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.
Ground No. 4 - Payment made by SEPL for construction of H.NO 323, Sector-9, Chandigarh.
Ground No. 5 – Payment made by SEPL for construction of H.NO 3100, Sector-21, Chandigarh.
Ground no. 6 – Addition u/s 69C r.w.s.115BBE on account of difference in valuation of H.NO 3100, Sector-21, Chandigarh.
Ground No. 7 – Unexplained investment in jewellery.
Ground No. 8 - Approval u/s 153D.
Ground No. 9 – Reasonable opportunity of being heard not provided. 6 ITA No. 591/Chandi/2023 (Maxport India Pvt Ltd, AY 2018-19 ) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 – Order deserves to be quashed in absence of incriminating material.
Ground No. 4 – Deemed dividend on account of credits exceeding remuneration/payments received from SEPL
Ground No. 5 - Approval u/s 153D.
Ground No. 6 – General in nature. ITA No. 579/Chandi/2023 (Maxport India Pvt Ltd, AY 2017-18 )(Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 - Transfer order u/s 127 dated 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 – Order deserves to be quashed in absence of incriminating material.
Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.
Ground No. 5 - Approval u/s 153D.
Ground No. 6 – General in nature. ITA No. 584/Chandi/2023 (Maxport India Pvt Ltd, AY 2016-17 ) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 – Order deserves to be quashed in absence of incriminating material.
Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.
Ground No. 5 - Approval u/s 153D. 7
Ground No. 8 - Approval u/s 153D.
Ground No. 9 – Reasonable opportunity of being heard not provided.
Ground No. 10 – General in nature. ITA No. 482/Chandi/2023 (Vaishali Aggarwal, AY 2017-18 ) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 – Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.
Ground No. 3 - Approval u/s 153D.
Ground No. 4 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law, hence bad in law.
Ground No. 5 – General in nature. ITA No. 483/Chandi/2023 (Vaishali Aggarwal, AY 2018-19) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 – Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 - Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.
Ground No. 4 - Payment made by SEPL for construction of H.NO 323, Sector-9, Chandigarh.
Ground No. 5 – Payment made by SEPL for construction of H.NO 3100, Sector-21, Chandigarh.
Ground no. 6 – Addition u/s 69C r.w.s.115BBE on account of difference in valuation of H.NO 3100, Sector-21, Chandigarh.
Ground No. 7 – Unexplained investment in jewellery.
Ground No. 8 - Approval u/s 153D.
Ground No. 9 – Reasonable opportunity of being heard not provided. 6 ITA No. 591/Chandi/2023 (Maxport India Pvt Ltd, AY 2018-19 ) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 – Order deserves to be quashed in absence of incriminating material.
Ground No. 4 – Deemed dividend on account of credits exceeding remuneration/payments received from SEPL
Ground No. 5 - Approval u/s 153D.
Ground No. 6 – General in nature. ITA No. 579/Chandi/2023 (Maxport India Pvt Ltd, AY 2017-18 )(Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 - Transfer order u/s 127 dated 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 – Order deserves to be quashed in absence of incriminating material.
Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.
Ground No. 5 - Approval u/s 153D.
Ground No. 6 – General in nature. ITA No. 584/Chandi/2023 (Maxport India Pvt Ltd, AY 2016-17 ) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 – Order deserves to be quashed in absence of incriminating material.
Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.
Ground No. 5 - Approval u/s 153D. 7
Ground No. 8 - Approval u/s 153D.
Ground No. 9 – Reasonable opportunity of being heard not provided.
Ground No. 10 – General in nature. ITA No. 482/Chandi/2023 (Vaishali Aggarwal, AY 2017-18 ) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 – Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.
Ground No. 3 - Approval u/s 153D.
Ground No. 4 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law, hence bad in law.
Ground No. 5 – General in nature. ITA No. 483/Chandi/2023 (Vaishali Aggarwal, AY 2018-19) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 – Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 - Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.
Ground No. 4 - Payment made by SEPL for construction of H.NO 323, Sector-9, Chandigarh.
Ground No. 5 – Payment made by SEPL for construction of H.NO 3100, Sector-21, Chandigarh.
Ground no. 6 – Addition u/s 69C r.w.s.115BBE on account of difference in valuation of H.NO 3100, Sector-21, Chandigarh.
Ground No. 7 – Unexplained investment in jewellery.
Ground No. 8 - Approval u/s 153D.
Ground No. 9 – Reasonable opportunity of being heard not provided. 6 ITA No. 591/Chandi/2023 (Maxport India Pvt Ltd, AY 2018-19 ) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 – Order deserves to be quashed in absence of incriminating material.
Ground No. 4 – Deemed dividend on account of credits exceeding remuneration/payments received from SEPL
Ground No. 5 - Approval u/s 153D.
Ground No. 6 – General in nature. ITA No. 579/Chandi/2023 (Maxport India Pvt Ltd, AY 2017-18 )(Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 - Transfer order u/s 127 dated 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 – Order deserves to be quashed in absence of incriminating material.
Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.
Ground No. 5 - Approval u/s 153D.
Ground No. 6 – General in nature. ITA No. 584/Chandi/2023 (Maxport India Pvt Ltd, AY 2016-17 ) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 – Order deserves to be quashed in absence of incriminating material.
Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.
Ground No. 5 - Approval u/s 153D. 7
Ground No. 8 - Approval u/s 153D.
Ground No. 9 – Reasonable opportunity of being heard not provided.
Ground No. 10 – General in nature. ITA No. 482/Chandi/2023 (Vaishali Aggarwal, AY 2017-18 ) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 – Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.
Ground No. 3 - Approval u/s 153D.
Ground No. 4 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law, hence bad in law.
Ground No. 5 – General in nature. ITA No. 483/Chandi/2023 (Vaishali Aggarwal, AY 2018-19) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 – Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 - Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.
Ground No. 4 - Payment made by SEPL for construction of H.NO 323, Sector-9, Chandigarh.
Ground No. 5 – Payment made by SEPL for construction of H.NO 3100, Sector-21, Chandigarh.
Ground no. 6 – Addition u/s 69C r.w.s.115BBE on account of difference in valuation of H.NO 3100, Sector-21, Chandigarh.
Ground No. 7 – Unexplained investment in jewellery.
Ground No. 8 - Approval u/s 153D.
Ground No. 9 – Reasonable opportunity of being heard not provided. 6 ITA No. 591/Chandi/2023 (Maxport India Pvt Ltd, AY 2018-19 ) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 – Order deserves to be quashed in absence of incriminating material.
Ground No. 4 – Deemed dividend on account of credits exceeding remuneration/payments received from SEPL
Ground No. 5 - Approval u/s 153D.
Ground No. 6 – General in nature. ITA No. 579/Chandi/2023 (Maxport India Pvt Ltd, AY 2017-18 )(Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 - Transfer order u/s 127 dated 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 – Order deserves to be quashed in absence of incriminating material.
Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.
Ground No. 5 - Approval u/s 153D.
Ground No. 6 – General in nature. ITA No. 584/Chandi/2023 (Maxport India Pvt Ltd, AY 2016-17 ) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 – Order deserves to be quashed in absence of incriminating material.
Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.
Ground No. 5 - Approval u/s 153D. 7
Ground No. 8 - Approval u/s 153D.
Ground No. 9 – Reasonable opportunity of being heard not provided.
Ground No. 10 – General in nature. ITA No. 482/Chandi/2023 (Vaishali Aggarwal, AY 2017-18 ) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 – Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.
Ground No. 3 - Approval u/s 153D.
Ground No. 4 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law, hence bad in law.
Ground No. 5 – General in nature. ITA No. 483/Chandi/2023 (Vaishali Aggarwal, AY 2018-19) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 – Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 - Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.
Ground No. 4 - Payment made by SEPL for construction of H.NO 323, Sector-9, Chandigarh.
Ground No. 5 – Payment made by SEPL for construction of H.NO 3100, Sector-21, Chandigarh.
Ground no. 6 – Addition u/s 69C r.w.s.115BBE on account of difference in valuation of H.NO 3100, Sector-21, Chandigarh.
Ground No. 7 – Unexplained investment in jewellery.
Ground No. 8 - Approval u/s 153D.
Ground No. 9 – Reasonable opportunity of being heard not provided. 6 ITA No. 591/Chandi/2023 (Maxport India Pvt Ltd, AY 2018-19 ) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 – Order deserves to be quashed in absence of incriminating material.
Ground No. 4 – Deemed dividend on account of credits exceeding remuneration/payments received from SEPL
Ground No. 5 - Approval u/s 153D.
Ground No. 6 – General in nature. ITA No. 579/Chandi/2023 (Maxport India Pvt Ltd, AY 2017-18 )(Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 - Transfer order u/s 127 dated 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 – Order deserves to be quashed in absence of incriminating material.
Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.
Ground No. 5 - Approval u/s 153D.
Ground No. 6 – General in nature. ITA No. 584/Chandi/2023 (Maxport India Pvt Ltd, AY 2016-17 ) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 – Order deserves to be quashed in absence of incriminating material.
Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.
Ground No. 5 - Approval u/s 153D. 7
Ground No. 8 - Approval u/s 153D.
Ground No. 9 – Reasonable opportunity of being heard not provided.
Ground No. 10 – General in nature. ITA No. 482/Chandi/2023 (Vaishali Aggarwal, AY 2017-18 ) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 – Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.
Ground No. 3 - Approval u/s 153D.
Ground No. 4 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law, hence bad in law.
Ground No. 5 – General in nature. ITA No. 483/Chandi/2023 (Vaishali Aggarwal, AY 2018-19) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 – Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 - Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.
Ground No. 4 - Payment made by SEPL for construction of H.NO 323, Sector-9, Chandigarh.
Ground No. 5 – Payment made by SEPL for construction of H.NO 3100, Sector-21, Chandigarh.
Ground no. 6 – Addition u/s 69C r.w.s.115BBE on account of difference in valuation of H.NO 3100, Sector-21, Chandigarh.
Ground No. 7 – Unexplained investment in jewellery.
Ground No. 8 - Approval u/s 153D.
Ground No. 9 – Reasonable opportunity of being heard not provided. 6 ITA No. 591/Chandi/2023 (Maxport India Pvt Ltd, AY 2018-19 ) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 – Order deserves to be quashed in absence of incriminating material.
Ground No. 4 – Deemed dividend on account of credits exceeding remuneration/payments received from SEPL
Ground No. 5 - Approval u/s 153D.
Ground No. 6 – General in nature. ITA No. 579/Chandi/2023 (Maxport India Pvt Ltd, AY 2017-18 )(Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 - Transfer order u/s 127 dated 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 – Order deserves to be quashed in absence of incriminating material.
Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.
Ground No. 5 - Approval u/s 153D.
Ground No. 6 – General in nature. ITA No. 584/Chandi/2023 (Maxport India Pvt Ltd, AY 2016-17 ) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 – Order deserves to be quashed in absence of incriminating material.
Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.
Ground No. 5 - Approval u/s 153D. 7
Ground No. 8 - Approval u/s 153D.
Ground No. 9 – Reasonable opportunity of being heard not provided.
Ground No. 10 – General in nature. ITA No. 482/Chandi/2023 (Vaishali Aggarwal, AY 2017-18 ) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 – Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.
Ground No. 3 - Approval u/s 153D.
Ground No. 4 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law, hence bad in law.
Ground No. 5 – General in nature. ITA No. 483/Chandi/2023 (Vaishali Aggarwal, AY 2018-19) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 – Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 - Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.
Ground No. 4 - Payment made by SEPL for construction of H.NO 323, Sector-9, Chandigarh.
Ground No. 5 – Payment made by SEPL for construction of H.NO 3100, Sector-21, Chandigarh.
Ground no. 6 – Addition u/s 69C r.w.s.115BBE on account of difference in valuation of H.NO 3100, Sector-21, Chandigarh.
Ground No. 7 – Unexplained investment in jewellery.
Ground No. 8 - Approval u/s 153D.
Ground No. 9 – Reasonable opportunity of being heard not provided. 6 ITA No. 591/Chandi/2023 (Maxport India Pvt Ltd, AY 2018-19 ) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 – Order deserves to be quashed in absence of incriminating material.
Ground No. 4 – Deemed dividend on account of credits exceeding remuneration/payments received from SEPL
Ground No. 5 - Approval u/s 153D.
Ground No. 6 – General in nature. ITA No. 579/Chandi/2023 (Maxport India Pvt Ltd, AY 2017-18 )(Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 - Transfer order u/s 127 dated 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 – Order deserves to be quashed in absence of incriminating material.
Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.
Ground No. 5 - Approval u/s 153D.
Ground No. 6 – General in nature. ITA No. 584/Chandi/2023 (Maxport India Pvt Ltd, AY 2016-17 ) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 – Order deserves to be quashed in absence of incriminating material.
Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.
Ground No. 5 - Approval u/s 153D. 7
Ground No. 8 - Approval u/s 153D.
Ground No. 9 – Reasonable opportunity of being heard not provided.
Ground No. 10 – General in nature. ITA No. 482/Chandi/2023 (Vaishali Aggarwal, AY 2017-18 ) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 – Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.
Ground No. 3 - Approval u/s 153D.
Ground No. 4 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law, hence bad in law.
Ground No. 5 – General in nature. ITA No. 483/Chandi/2023 (Vaishali Aggarwal, AY 2018-19) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 – Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 - Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.
Ground No. 4 - Payment made by SEPL for construction of H.NO 323, Sector-9, Chandigarh.
Ground No. 5 – Payment made by SEPL for construction of H.NO 3100, Sector-21, Chandigarh.
Ground no. 6 – Addition u/s 69C r.w.s.115BBE on account of difference in valuation of H.NO 3100, Sector-21, Chandigarh.
Ground No. 7 – Unexplained investment in jewellery.
Ground No. 8 - Approval u/s 153D.
Ground No. 9 – Reasonable opportunity of being heard not provided. 6 ITA No. 591/Chandi/2023 (Maxport India Pvt Ltd, AY 2018-19 ) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 – Order deserves to be quashed in absence of incriminating material.
Ground No. 4 – Deemed dividend on account of credits exceeding remuneration/payments received from SEPL
Ground No. 5 - Approval u/s 153D.
Ground No. 6 – General in nature. ITA No. 579/Chandi/2023 (Maxport India Pvt Ltd, AY 2017-18 )(Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 - Transfer order u/s 127 dated 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 – Order deserves to be quashed in absence of incriminating material.
Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.
Ground No. 5 - Approval u/s 153D.
Ground No. 6 – General in nature. ITA No. 584/Chandi/2023 (Maxport India Pvt Ltd, AY 2016-17 ) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 – Order deserves to be quashed in absence of incriminating material.
Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.
Ground No. 5 - Approval u/s 153D. 7
Ground No. 8 - Approval u/s 153D.
Ground No. 9 – Reasonable opportunity of being heard not provided.
Ground No. 10 – General in nature. ITA No. 482/Chandi/2023 (Vaishali Aggarwal, AY 2017-18 ) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 – Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.
Ground No. 3 - Approval u/s 153D.
Ground No. 4 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law, hence bad in law.
Ground No. 5 – General in nature. ITA No. 483/Chandi/2023 (Vaishali Aggarwal, AY 2018-19) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 – Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 - Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.
Ground No. 4 - Payment made by SEPL for construction of H.NO 323, Sector-9, Chandigarh.
Ground No. 5 – Payment made by SEPL for construction of H.NO 3100, Sector-21, Chandigarh.
Ground no. 6 – Addition u/s 69C r.w.s.115BBE on account of difference in valuation of H.NO 3100, Sector-21, Chandigarh.
Ground No. 7 – Unexplained investment in jewellery.
Ground No. 8 - Approval u/s 153D.
Ground No. 9 – Reasonable opportunity of being heard not provided. 6 ITA No. 591/Chandi/2023 (Maxport India Pvt Ltd, AY 2018-19 ) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 – Order deserves to be quashed in absence of incriminating material.
Ground No. 4 – Deemed dividend on account of credits exceeding remuneration/payments received from SEPL
Ground No. 5 - Approval u/s 153D.
Ground No. 6 – General in nature. ITA No. 579/Chandi/2023 (Maxport India Pvt Ltd, AY 2017-18 )(Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 - Transfer order u/s 127 dated 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 – Order deserves to be quashed in absence of incriminating material.
Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.
Ground No. 5 - Approval u/s 153D.
Ground No. 6 – General in nature. ITA No. 584/Chandi/2023 (Maxport India Pvt Ltd, AY 2016-17 ) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 – Order deserves to be quashed in absence of incriminating material.
Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.
Ground No. 5 - Approval u/s 153D. 7
Ground No. 8 - Approval u/s 153D.
Ground No. 9 – Reasonable opportunity of being heard not provided.
Ground No. 10 – General in nature. ITA No. 482/Chandi/2023 (Vaishali Aggarwal, AY 2017-18 ) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 – Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.
Ground No. 3 - Approval u/s 153D.
Ground No. 4 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law, hence bad in law.
Ground No. 5 – General in nature. ITA No. 483/Chandi/2023 (Vaishali Aggarwal, AY 2018-19) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 – Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 - Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.
Ground No. 4 - Payment made by SEPL for construction of H.NO 323, Sector-9, Chandigarh.
Ground No. 5 – Payment made by SEPL for construction of H.NO 3100, Sector-21, Chandigarh.
Ground no. 6 – Addition u/s 69C r.w.s.115BBE on account of difference in valuation of H.NO 3100, Sector-21, Chandigarh.
Ground No. 7 – Unexplained investment in jewellery.
Ground No. 8 - Approval u/s 153D.
Ground No. 9 – Reasonable opportunity of being heard not provided. 6 ITA No. 591/Chandi/2023 (Maxport India Pvt Ltd, AY 2018-19 ) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 – Order deserves to be quashed in absence of incriminating material.
Ground No. 4 – Deemed dividend on account of credits exceeding remuneration/payments received from SEPL
Ground No. 5 - Approval u/s 153D.
Ground No. 6 – General in nature. ITA No. 579/Chandi/2023 (Maxport India Pvt Ltd, AY 2017-18 )(Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 - Transfer order u/s 127 dated 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 – Order deserves to be quashed in absence of incriminating material.
Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.
Ground No. 5 - Approval u/s 153D.
Ground No. 6 – General in nature. ITA No. 584/Chandi/2023 (Maxport India Pvt Ltd, AY 2016-17 ) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 – Order deserves to be quashed in absence of incriminating material.
Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.
Ground No. 5 - Approval u/s 153D. 7
Ground No. 8 - Approval u/s 153D.
Ground No. 9 – Reasonable opportunity of being heard not provided.
Ground No. 10 – General in nature. ITA No. 482/Chandi/2023 (Vaishali Aggarwal, AY 2017-18 ) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 – Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.
Ground No. 3 - Approval u/s 153D.
Ground No. 4 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law, hence bad in law.
Ground No. 5 – General in nature. ITA No. 483/Chandi/2023 (Vaishali Aggarwal, AY 2018-19) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 – Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 - Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.
Ground No. 4 - Payment made by SEPL for construction of H.NO 323, Sector-9, Chandigarh.
Ground No. 5 – Payment made by SEPL for construction of H.NO 3100, Sector-21, Chandigarh.
Ground no. 6 – Addition u/s 69C r.w.s.115BBE on account of difference in valuation of H.NO 3100, Sector-21, Chandigarh.
Ground No. 7 – Unexplained investment in jewellery.
Ground No. 8 - Approval u/s 153D.
Ground No. 9 – Reasonable opportunity of being heard not provided. 6 ITA No. 591/Chandi/2023 (Maxport India Pvt Ltd, AY 2018-19 ) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 – Order deserves to be quashed in absence of incriminating material.
Ground No. 4 – Deemed dividend on account of credits exceeding remuneration/payments received from SEPL
Ground No. 5 - Approval u/s 153D.
Ground No. 6 – General in nature. ITA No. 579/Chandi/2023 (Maxport India Pvt Ltd, AY 2017-18 )(Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 - Transfer order u/s 127 dated 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 – Order deserves to be quashed in absence of incriminating material.
Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.
Ground No. 5 - Approval u/s 153D.
Ground No. 6 – General in nature. ITA No. 584/Chandi/2023 (Maxport India Pvt Ltd, AY 2016-17 ) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 – Order deserves to be quashed in absence of incriminating material.
Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.
Ground No. 5 - Approval u/s 153D. 7
Ground No. 8 - Approval u/s 153D.
Ground No. 9 – Reasonable opportunity of being heard not provided.
Ground No. 10 – General in nature. ITA No. 482/Chandi/2023 (Vaishali Aggarwal, AY 2017-18 ) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 – Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.
Ground No. 3 - Approval u/s 153D.
Ground No. 4 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law, hence bad in law.
Ground No. 5 – General in nature. ITA No. 483/Chandi/2023 (Vaishali Aggarwal, AY 2018-19) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 – Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 - Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.
Ground No. 4 - Payment made by SEPL for construction of H.NO 323, Sector-9, Chandigarh.
Ground No. 5 – Payment made by SEPL for construction of H.NO 3100, Sector-21, Chandigarh.
Ground no. 6 – Addition u/s 69C r.w.s.115BBE on account of difference in valuation of H.NO 3100, Sector-21, Chandigarh.
Ground No. 7 – Unexplained investment in jewellery.
Ground No. 8 - Approval u/s 153D.
Ground No. 9 – Reasonable opportunity of being heard not provided. 6 ITA No. 591/Chandi/2023 (Maxport India Pvt Ltd, AY 2018-19 ) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 – Order deserves to be quashed in absence of incriminating material.
Ground No. 4 – Deemed dividend on account of credits exceeding remuneration/payments received from SEPL
Ground No. 5 - Approval u/s 153D.
Ground No. 6 – General in nature. ITA No. 579/Chandi/2023 (Maxport India Pvt Ltd, AY 2017-18 )(Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 - Transfer order u/s 127 dated 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 – Order deserves to be quashed in absence of incriminating material.
Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.
Ground No. 5 - Approval u/s 153D.
Ground No. 6 – General in nature. ITA No. 584/Chandi/2023 (Maxport India Pvt Ltd, AY 2016-17 ) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 – Order deserves to be quashed in absence of incriminating material.
Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.
Ground No. 5 - Approval u/s 153D. 7
Ground No. 8 - Approval u/s 153D.
Ground No. 9 – Reasonable opportunity of being heard not provided.
Ground No. 10 – General in nature. ITA No. 482/Chandi/2023 (Vaishali Aggarwal, AY 2017-18 ) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 – Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.
Ground No. 3 - Approval u/s 153D.
Ground No. 4 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law, hence bad in law.
Ground No. 5 – General in nature. ITA No. 483/Chandi/2023 (Vaishali Aggarwal, AY 2018-19) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 – Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 - Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.
Ground No. 4 - Payment made by SEPL for construction of H.NO 323, Sector-9, Chandigarh.
Ground No. 5 – Payment made by SEPL for construction of H.NO 3100, Sector-21, Chandigarh.
Ground no. 6 – Addition u/s 69C r.w.s.115BBE on account of difference in valuation of H.NO 3100, Sector-21, Chandigarh.
Ground No. 7 – Unexplained investment in jewellery.
Ground No. 8 - Approval u/s 153D.
Ground No. 9 – Reasonable opportunity of being heard not provided. 6 ITA No. 591/Chandi/2023 (Maxport India Pvt Ltd, AY 2018-19 ) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 – Order deserves to be quashed in absence of incriminating material.
Ground No. 4 – Deemed dividend on account of credits exceeding remuneration/payments received from SEPL
Ground No. 5 - Approval u/s 153D.
Ground No. 6 – General in nature. ITA No. 579/Chandi/2023 (Maxport India Pvt Ltd, AY 2017-18 )(Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 - Transfer order u/s 127 dated 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 – Order deserves to be quashed in absence of incriminating material.
Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.
Ground No. 5 - Approval u/s 153D.
Ground No. 6 – General in nature. ITA No. 584/Chandi/2023 (Maxport India Pvt Ltd, AY 2016-17 ) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 – Order deserves to be quashed in absence of incriminating material.
Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.
Ground No. 5 - Approval u/s 153D. 7
Ground No. 8 - Approval u/s 153D.
Ground No. 9 – Reasonable opportunity of being heard not provided.
Ground No. 10 – General in nature. ITA No. 482/Chandi/2023 (Vaishali Aggarwal, AY 2017-18 ) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 – Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.
Ground No. 3 - Approval u/s 153D.
Ground No. 4 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law, hence bad in law.
Ground No. 5 – General in nature. ITA No. 483/Chandi/2023 (Vaishali Aggarwal, AY 2018-19) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 – Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 - Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.
Ground No. 4 - Payment made by SEPL for construction of H.NO 323, Sector-9, Chandigarh.
Ground No. 5 – Payment made by SEPL for construction of H.NO 3100, Sector-21, Chandigarh.
Ground no. 6 – Addition u/s 69C r.w.s.115BBE on account of difference in valuation of H.NO 3100, Sector-21, Chandigarh.
Ground No. 7 – Unexplained investment in jewellery.
Ground No. 8 - Approval u/s 153D.
Ground No. 9 – Reasonable opportunity of being heard not provided. 6 ITA No. 591/Chandi/2023 (Maxport India Pvt Ltd, AY 2018-19 ) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 – Order deserves to be quashed in absence of incriminating material.
Ground No. 4 – Deemed dividend on account of credits exceeding remuneration/payments received from SEPL
Ground No. 5 - Approval u/s 153D.
Ground No. 6 – General in nature. ITA No. 579/Chandi/2023 (Maxport India Pvt Ltd, AY 2017-18 )(Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 - Transfer order u/s 127 dated 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 – Order deserves to be quashed in absence of incriminating material.
Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.
Ground No. 5 - Approval u/s 153D.
Ground No. 6 – General in nature. ITA No. 584/Chandi/2023 (Maxport India Pvt Ltd, AY 2016-17 ) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 – Order deserves to be quashed in absence of incriminating material.
Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.
Ground No. 5 - Approval u/s 153D. 7
Ground No. 8 - Approval u/s 153D.
Ground No. 9 – Reasonable opportunity of being heard not provided.
Ground No. 10 – General in nature. ITA No. 482/Chandi/2023 (Vaishali Aggarwal, AY 2017-18 ) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 – Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.
Ground No. 3 - Approval u/s 153D.
Ground No. 4 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law, hence bad in law.
Ground No. 5 – General in nature. ITA No. 483/Chandi/2023 (Vaishali Aggarwal, AY 2018-19) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 – Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 - Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.
Ground No. 4 - Payment made by SEPL for construction of H.NO 323, Sector-9, Chandigarh.
Ground No. 5 – Payment made by SEPL for construction of H.NO 3100, Sector-21, Chandigarh.
Ground no. 6 – Addition u/s 69C r.w.s.115BBE on account of difference in valuation of H.NO 3100, Sector-21, Chandigarh.
Ground No. 7 – Unexplained investment in jewellery.
Ground No. 8 - Approval u/s 153D.
Ground No. 9 – Reasonable opportunity of being heard not provided. 6 ITA No. 591/Chandi/2023 (Maxport India Pvt Ltd, AY 2018-19 ) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 – Order deserves to be quashed in absence of incriminating material.
Ground No. 4 – Deemed dividend on account of credits exceeding remuneration/payments received from SEPL
Ground No. 5 - Approval u/s 153D.
Ground No. 6 – General in nature. ITA No. 579/Chandi/2023 (Maxport India Pvt Ltd, AY 2017-18 )(Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 - Transfer order u/s 127 dated 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 – Order deserves to be quashed in absence of incriminating material.
Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.
Ground No. 5 - Approval u/s 153D.
Ground No. 6 – General in nature. ITA No. 584/Chandi/2023 (Maxport India Pvt Ltd, AY 2016-17 ) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 – Order deserves to be quashed in absence of incriminating material.
Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.
Ground No. 5 - Approval u/s 153D. 7
Ground No. 8 - Approval u/s 153D.
Ground No. 9 – Reasonable opportunity of being heard not provided.
Ground No. 10 – General in nature. ITA No. 482/Chandi/2023 (Vaishali Aggarwal, AY 2017-18 ) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 – Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.
Ground No. 3 - Approval u/s 153D.
Ground No. 4 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law, hence bad in law.
Ground No. 5 – General in nature. ITA No. 483/Chandi/2023 (Vaishali Aggarwal, AY 2018-19) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 – Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 - Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.
Ground No. 4 - Payment made by SEPL for construction of H.NO 323, Sector-9, Chandigarh.
Ground No. 5 – Payment made by SEPL for construction of H.NO 3100, Sector-21, Chandigarh.
Ground no. 6 – Addition u/s 69C r.w.s.115BBE on account of difference in valuation of H.NO 3100, Sector-21, Chandigarh.
Ground No. 7 – Unexplained investment in jewellery.
Ground No. 8 - Approval u/s 153D.
Ground No. 9 – Reasonable opportunity of being heard not provided. 6 ITA No. 591/Chandi/2023 (Maxport India Pvt Ltd, AY 2018-19 ) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 – Order deserves to be quashed in absence of incriminating material.
Ground No. 4 – Deemed dividend on account of credits exceeding remuneration/payments received from SEPL
Ground No. 5 - Approval u/s 153D.
Ground No. 6 – General in nature. ITA No. 579/Chandi/2023 (Maxport India Pvt Ltd, AY 2017-18 )(Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 - Transfer order u/s 127 dated 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 – Order deserves to be quashed in absence of incriminating material.
Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.
Ground No. 5 - Approval u/s 153D.
Ground No. 6 – General in nature. ITA No. 584/Chandi/2023 (Maxport India Pvt Ltd, AY 2016-17 ) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 – Order deserves to be quashed in absence of incriminating material.
Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.
Ground No. 5 - Approval u/s 153D. 7
Ground No. 8 - Approval u/s 153D.
Ground No. 9 – Reasonable opportunity of being heard not provided.
Ground No. 10 – General in nature. ITA No. 482/Chandi/2023 (Vaishali Aggarwal, AY 2017-18 ) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 – Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.
Ground No. 3 - Approval u/s 153D.
Ground No. 4 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law, hence bad in law.
Ground No. 5 – General in nature. ITA No. 483/Chandi/2023 (Vaishali Aggarwal, AY 2018-19) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 – Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 - Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.
Ground No. 4 - Payment made by SEPL for construction of H.NO 323, Sector-9, Chandigarh.
Ground No. 5 – Payment made by SEPL for construction of H.NO 3100, Sector-21, Chandigarh.
Ground no. 6 – Addition u/s 69C r.w.s.115BBE on account of difference in valuation of H.NO 3100, Sector-21, Chandigarh.
Ground No. 7 – Unexplained investment in jewellery.
Ground No. 8 - Approval u/s 153D.
Ground No. 9 – Reasonable opportunity of being heard not provided. 6 ITA No. 591/Chandi/2023 (Maxport India Pvt Ltd, AY 2018-19 ) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 – Order deserves to be quashed in absence of incriminating material.
Ground No. 4 – Deemed dividend on account of credits exceeding remuneration/payments received from SEPL
Ground No. 5 - Approval u/s 153D.
Ground No. 6 – General in nature. ITA No. 579/Chandi/2023 (Maxport India Pvt Ltd, AY 2017-18 )(Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 - Transfer order u/s 127 dated 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 – Order deserves to be quashed in absence of incriminating material.
Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.
Ground No. 5 - Approval u/s 153D.
Ground No. 6 – General in nature. ITA No. 584/Chandi/2023 (Maxport India Pvt Ltd, AY 2016-17 ) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 – Order deserves to be quashed in absence of incriminating material.
Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.
Ground No. 5 - Approval u/s 153D. 7
Ground No. 8 - Approval u/s 153D.
Ground No. 9 – Reasonable opportunity of being heard not provided.
Ground No. 10 – General in nature. ITA No. 482/Chandi/2023 (Vaishali Aggarwal, AY 2017-18 ) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 – Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.
Ground No. 3 - Approval u/s 153D.
Ground No. 4 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law, hence bad in law.
Ground No. 5 – General in nature. ITA No. 483/Chandi/2023 (Vaishali Aggarwal, AY 2018-19) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 – Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 - Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.
Ground No. 4 - Payment made by SEPL for construction of H.NO 323, Sector-9, Chandigarh.
Ground No. 5 – Payment made by SEPL for construction of H.NO 3100, Sector-21, Chandigarh.
Ground no. 6 – Addition u/s 69C r.w.s.115BBE on account of difference in valuation of H.NO 3100, Sector-21, Chandigarh.
Ground No. 7 – Unexplained investment in jewellery.
Ground No. 8 - Approval u/s 153D.
Ground No. 9 – Reasonable opportunity of being heard not provided. 6 ITA No. 591/Chandi/2023 (Maxport India Pvt Ltd, AY 2018-19 ) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 – Order deserves to be quashed in absence of incriminating material.
Ground No. 4 – Deemed dividend on account of credits exceeding remuneration/payments received from SEPL
Ground No. 5 - Approval u/s 153D.
Ground No. 6 – General in nature. ITA No. 579/Chandi/2023 (Maxport India Pvt Ltd, AY 2017-18 )(Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 - Transfer order u/s 127 dated 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 – Order deserves to be quashed in absence of incriminating material.
Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.
Ground No. 5 - Approval u/s 153D.
Ground No. 6 – General in nature. ITA No. 584/Chandi/2023 (Maxport India Pvt Ltd, AY 2016-17 ) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 – Order deserves to be quashed in absence of incriminating material.
Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.
Ground No. 5 - Approval u/s 153D. 7
Ground No. 8 - Approval u/s 153D.
Ground No. 9 – Reasonable opportunity of being heard not provided.
Ground No. 10 – General in nature. ITA No. 482/Chandi/2023 (Vaishali Aggarwal, AY 2017-18 ) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 – Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.
Ground No. 3 - Approval u/s 153D.
Ground No. 4 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law, hence bad in law.
Ground No. 5 – General in nature. ITA No. 483/Chandi/2023 (Vaishali Aggarwal, AY 2018-19) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 – Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 - Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.
Ground No. 4 - Payment made by SEPL for construction of H.NO 323, Sector-9, Chandigarh.
Ground No. 5 – Payment made by SEPL for construction of H.NO 3100, Sector-21, Chandigarh.
Ground no. 6 – Addition u/s 69C r.w.s.115BBE on account of difference in valuation of H.NO 3100, Sector-21, Chandigarh.
Ground No. 7 – Unexplained investment in jewellery.
Ground No. 8 - Approval u/s 153D.
Ground No. 9 – Reasonable opportunity of being heard not provided. 6 ITA No. 591/Chandi/2023 (Maxport India Pvt Ltd, AY 2018-19 ) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 – Order deserves to be quashed in absence of incriminating material.
Ground No. 4 – Deemed dividend on account of credits exceeding remuneration/payments received from SEPL
Ground No. 5 - Approval u/s 153D.
Ground No. 6 – General in nature. ITA No. 579/Chandi/2023 (Maxport India Pvt Ltd, AY 2017-18 )(Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 - Transfer order u/s 127 dated 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 – Order deserves to be quashed in absence of incriminating material.
Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.
Ground No. 5 - Approval u/s 153D.
Ground No. 6 – General in nature. ITA No. 584/Chandi/2023 (Maxport India Pvt Ltd, AY 2016-17 ) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 – Order deserves to be quashed in absence of incriminating material.
Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.
Ground No. 5 - Approval u/s 153D. 7
Ground No. 8 - Approval u/s 153D.
Ground No. 9 – Reasonable opportunity of being heard not provided.
Ground No. 10 – General in nature. ITA No. 482/Chandi/2023 (Vaishali Aggarwal, AY 2017-18 ) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 – Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.
Ground No. 3 - Approval u/s 153D.
Ground No. 4 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law, hence bad in law.
Ground No. 5 – General in nature. ITA No. 483/Chandi/2023 (Vaishali Aggarwal, AY 2018-19) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 – Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 - Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.
Ground No. 4 - Payment made by SEPL for construction of H.NO 323, Sector-9, Chandigarh.
Ground No. 5 – Payment made by SEPL for construction of H.NO 3100, Sector-21, Chandigarh.
Ground no. 6 – Addition u/s 69C r.w.s.115BBE on account of difference in valuation of H.NO 3100, Sector-21, Chandigarh.
Ground No. 7 – Unexplained investment in jewellery.
Ground No. 8 - Approval u/s 153D.
Ground No. 9 – Reasonable opportunity of being heard not provided. 6 ITA No. 591/Chandi/2023 (Maxport India Pvt Ltd, AY 2018-19 ) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 – Order deserves to be quashed in absence of incriminating material.
Ground No. 4 – Deemed dividend on account of credits exceeding remuneration/payments received from SEPL
Ground No. 5 - Approval u/s 153D.
Ground No. 6 – General in nature. ITA No. 579/Chandi/2023 (Maxport India Pvt Ltd, AY 2017-18 )(Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 - Transfer order u/s 127 dated 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 – Order deserves to be quashed in absence of incriminating material.
Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.
Ground No. 5 - Approval u/s 153D.
Ground No. 6 – General in nature. ITA No. 584/Chandi/2023 (Maxport India Pvt Ltd, AY 2016-17 ) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 – Order deserves to be quashed in absence of incriminating material.
Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.
Ground No. 5 - Approval u/s 153D. 7
Ground No. 8 - Approval u/s 153D.
Ground No. 9 – Reasonable opportunity of being heard not provided.
Ground No. 10 – General in nature. ITA No. 482/Chandi/2023 (Vaishali Aggarwal, AY 2017-18 ) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 – Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.
Ground No. 3 - Approval u/s 153D.
Ground No. 4 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law, hence bad in law.
Ground No. 5 – General in nature. ITA No. 483/Chandi/2023 (Vaishali Aggarwal, AY 2018-19) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 – Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 - Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.
Ground No. 4 - Payment made by SEPL for construction of H.NO 323, Sector-9, Chandigarh.
Ground No. 5 – Payment made by SEPL for construction of H.NO 3100, Sector-21, Chandigarh.
Ground no. 6 – Addition u/s 69C r.w.s.115BBE on account of difference in valuation of H.NO 3100, Sector-21, Chandigarh.
Ground No. 7 – Unexplained investment in jewellery.
Ground No. 8 - Approval u/s 153D.
Ground No. 9 – Reasonable opportunity of being heard not provided. 6 ITA No. 591/Chandi/2023 (Maxport India Pvt Ltd, AY 2018-19 ) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 – Order deserves to be quashed in absence of incriminating material.
Ground No. 4 – Deemed dividend on account of credits exceeding remuneration/payments received from SEPL
Ground No. 5 - Approval u/s 153D.
Ground No. 6 – General in nature. ITA No. 579/Chandi/2023 (Maxport India Pvt Ltd, AY 2017-18 )(Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 - Transfer order u/s 127 dated 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 – Order deserves to be quashed in absence of incriminating material.
Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.
Ground No. 5 - Approval u/s 153D.
Ground No. 6 – General in nature. ITA No. 584/Chandi/2023 (Maxport India Pvt Ltd, AY 2016-17 ) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 – Order deserves to be quashed in absence of incriminating material.
Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.
Ground No. 5 - Approval u/s 153D. 7
Ground No. 8 - Approval u/s 153D.
Ground No. 9 – Reasonable opportunity of being heard not provided.
Ground No. 10 – General in nature. ITA No. 482/Chandi/2023 (Vaishali Aggarwal, AY 2017-18 ) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 – Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.
Ground No. 3 - Approval u/s 153D.
Ground No. 4 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law, hence bad in law.
Ground No. 5 – General in nature. ITA No. 483/Chandi/2023 (Vaishali Aggarwal, AY 2018-19) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 – Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 - Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.
Ground No. 4 - Payment made by SEPL for construction of H.NO 323, Sector-9, Chandigarh.
Ground No. 5 – Payment made by SEPL for construction of H.NO 3100, Sector-21, Chandigarh.
Ground no. 6 – Addition u/s 69C r.w.s.115BBE on account of difference in valuation of H.NO 3100, Sector-21, Chandigarh.
Ground No. 7 – Unexplained investment in jewellery.
Ground No. 8 - Approval u/s 153D.
Ground No. 9 – Reasonable opportunity of being heard not provided. 6 ITA No. 591/Chandi/2023 (Maxport India Pvt Ltd, AY 2018-19 ) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 – Order deserves to be quashed in absence of incriminating material.
Ground No. 4 – Deemed dividend on account of credits exceeding remuneration/payments received from SEPL
Ground No. 5 - Approval u/s 153D.
Ground No. 6 – General in nature. ITA No. 579/Chandi/2023 (Maxport India Pvt Ltd, AY 2017-18 )(Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 - Transfer order u/s 127 dated 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 – Order deserves to be quashed in absence of incriminating material.
Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.
Ground No. 5 - Approval u/s 153D.
Ground No. 6 – General in nature. ITA No. 584/Chandi/2023 (Maxport India Pvt Ltd, AY 2016-17 ) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 – Order deserves to be quashed in absence of incriminating material.
Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.
Ground No. 5 - Approval u/s 153D. 7
Ground No. 8 - Approval u/s 153D.
Ground No. 9 – Reasonable opportunity of being heard not provided.
Ground No. 10 – General in nature. ITA No. 482/Chandi/2023 (Vaishali Aggarwal, AY 2017-18 ) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 – Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.
Ground No. 3 - Approval u/s 153D.
Ground No. 4 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law, hence bad in law.
Ground No. 5 – General in nature. ITA No. 483/Chandi/2023 (Vaishali Aggarwal, AY 2018-19) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 – Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 - Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.
Ground No. 4 - Payment made by SEPL for construction of H.NO 323, Sector-9, Chandigarh.
Ground No. 5 – Payment made by SEPL for construction of H.NO 3100, Sector-21, Chandigarh.
Ground no. 6 – Addition u/s 69C r.w.s.115BBE on account of difference in valuation of H.NO 3100, Sector-21, Chandigarh.
Ground No. 7 – Unexplained investment in jewellery.
Ground No. 8 - Approval u/s 153D.
Ground No. 9 – Reasonable opportunity of being heard not provided. 6 ITA No. 591/Chandi/2023 (Maxport India Pvt Ltd, AY 2018-19 ) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 – Order deserves to be quashed in absence of incriminating material.
Ground No. 4 – Deemed dividend on account of credits exceeding remuneration/payments received from SEPL
Ground No. 5 - Approval u/s 153D.
Ground No. 6 – General in nature. ITA No. 579/Chandi/2023 (Maxport India Pvt Ltd, AY 2017-18 )(Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 - Transfer order u/s 127 dated 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 – Order deserves to be quashed in absence of incriminating material.
Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.
Ground No. 5 - Approval u/s 153D.
Ground No. 6 – General in nature. ITA No. 584/Chandi/2023 (Maxport India Pvt Ltd, AY 2016-17 ) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 – Order deserves to be quashed in absence of incriminating material.
Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.
Ground No. 5 - Approval u/s 153D. 7
Ground No. 8 - Approval u/s 153D.
Ground No. 9 – Reasonable opportunity of being heard not given.
Ground No. 10 – General in nature. ITA No. 482/Chandi/2023 (Vaishali Aggarwal, AY 2017-18 ) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 – Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.
Ground No. 3 - Approval u/s 153D.
Ground No. 4 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law, hence bad in law.
Ground No. 5 – General in nature. ITA No. 483/Chandi/2023 (Vaishali Aggarwal, AY 2018-19) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 – Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 - Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.
Ground No. 4 - Payment made by SEPL for construction of H.NO 323, Sector-9, Chandigarh.
Ground No. 5 – Payment made by SEPL for construction of H.NO 3100, Sector-21, Chandigarh.
Ground no. 6 – Addition u/s 69C r.w.s.115BBE on account of difference in valuation of H.NO 3100, Sector-21, Chandigarh.
Ground No. 7 – Unexplained investment in jewellery.
Ground No. 8 - Approval u/s 153D.
Ground No. 9 – Reasonable opportunity of being heard not provided. 6 ITA No. 591/Chandi/2023 (Maxport India Pvt Ltd, AY 2018-19 ) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 – Order deserves to be quashed in absence of incriminating material.
Ground No. 4 – Deemed dividend on account of credits exceeding remuneration/payments received from SEPL
Ground No. 5 - Approval u/s 153D.
Ground No. 6 – General in nature. ITA No. 579/Chandi/2023 (Maxport India Pvt Ltd, AY 2017-18 )(Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 - Transfer order u/s 127 dated 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 – Order deserves to be quashed in absence of incriminating material.
Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.
Ground No. 5 - Approval u/s 153D.
Ground No. 6 – General in nature. ITA No. 584/Chandi/2023 (Maxport India Pvt Ltd, AY 2016-17 ) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 – Order deserves to be quashed in absence of incriminating material.
Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.
Ground No. 5 - Approval u/s 153D. 7
Ground No. 8 - Approval u/s 153D.
Ground No. 9 – Reasonable opportunity of being heard not provided.
Ground No. 10 – General in nature. ITA No. 482/Chandi/2023 (Vaishali Aggarwal, AY 2017-18 ) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 – Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.
Ground No. 3 - Approval u/s 153D.
Ground No. 4 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law, hence bad in law.
Ground No. 5 – General in nature. ITA No. 483/Chandi/2023 (Vaishali Aggarwal, AY 2018-19) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 – Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 - Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.
Ground No. 4 - Payment made by SEPL for construction of H.NO 323, Sector-9, Chandigarh.
Ground No. 5 – Payment made by SEPL for construction of H.NO 3100, Sector-21, Chandigarh.
Ground no. 6 – Addition u/s 69C r.w.s.115BBE on account of difference in valuation of H.NO 3100, Sector-21, Chandigarh.
Ground No. 7 – Unexplained investment in jewellery.
Ground No. 8 - Approval u/s 153D.
Ground No. 9 – Reasonable opportunity of being heard not provided. 6 ITA No. 591/Chandi/2023 (Maxport India Pvt Ltd, AY 2018-19 ) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 – Order deserves to be quashed in absence of incriminating material.
Ground No. 4 – Deemed dividend on account of credits exceeding remuneration/payments received from SEPL
Ground No. 5 - Approval u/s 153D.
Ground No. 6 – General in nature. ITA No. 579/Chandi/2023 (Maxport India Pvt Ltd, AY 2017-18 )(Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 - Transfer order u/s 127 dated 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 – Order deserves to be quashed in absence of incriminating material.
Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.
Ground No. 5 - Approval u/s 153D.
Ground No. 6 – General in nature. ITA No. 584/Chandi/2023 (Maxport India Pvt Ltd, AY 2016-17 ) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 – Order deserves to be quashed in absence of incriminating material.
Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.
Ground No. 5 - Approval u/s 153D. 7
Ground No. 8 - Approval u/s 153D.
Ground No. 9 – Reasonable opportunity of being heard not given.
Ground No. 10 – General in nature. ITA No. 482/Chandi/2023 (Vaishali Aggarwal, AY 2017-18 ) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 – Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.
Ground No. 3 - Approval u/s 153D.
Ground No. 4 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law, hence bad in law.
Ground No. 5 – General in nature. ITA No. 483/Chandi/2023 (Vaishali Aggarwal, AY 2018-19) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 – Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 - Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.
Ground No. 4 - Payment made by SEPL for construction of H.NO 323, Sector-9, Chandigarh.
Ground No. 5 – Payment made by SEPL for construction of H.NO 3100, Sector-21, Chandigarh.
Ground no. 6 – Addition u/s 69C r.w.s.115BBE on account of difference in valuation of H.NO 3100, Sector-21, Chandigarh.
Ground No. 7 – Unexplained investment in jewellery.
Ground No. 8 - Approval u/s 153D.
Ground No. 9 – Reasonable opportunity of being heard not provided. 6 ITA No. 591/Chandi/2023 (Maxport India Pvt Ltd, AY 2018-19 ) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 – Order deserves to be quashed in absence of incriminating material.
Ground No. 4 – Deemed dividend on account of credits exceeding remuneration/payments received from SEPL
Ground No. 5 - Approval u/s 153D.
Ground No. 6 – General in nature. ITA No. 579/Chandi/2023 (Maxport India Pvt Ltd, AY 2017-18 )(Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 - Transfer order u/s 127 dated 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 – Order deserves to be quashed in absence of incriminating material.
Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.
Ground No. 5 - Approval u/s 153D.
Ground No. 6 – General in nature. ITA No. 584/Chandi/2023 (Maxport India Pvt Ltd, AY 2016-17 ) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 – Order deserves to be quashed in absence of incriminating material.
Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.
Ground No. 5 - Approval u/s 153D. 7
Ground No. 8 - Approval u/s 153D.
Ground No. 9 – Reasonable opportunity of being heard not provided.
Ground No. 10 – General in nature. ITA No. 482/Chandi/2023 (Vaishali Aggarwal, AY 2017-18 ) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 – Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.
Ground No. 3 - Approval u/s 153D.
Ground No. 4 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law, hence bad in law.
Ground No. 5 – General in nature. ITA No. 483/Chandi/2023 (Vaishali Aggarwal, AY 2018-19) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 – Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 - Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.
Ground No. 4 - Payment made by SEPL for construction of H.NO 323, Sector-9, Chandigarh.
Ground No. 5 – Payment made by SEPL for construction of H.NO 3100, Sector-21, Chandigarh.
Ground no. 6 – Addition u/s 69C r.w.s.115BBE on account of difference in valuation of H.NO 3100, Sector-21, Chandigarh.
Ground No. 7 – Unexplained investment in jewellery.
Ground No. 8 - Approval u/s 153D.
Ground No. 9 – Reasonable opportunity of being heard not provided. 6 ITA No. 591/Chandi/2023 (Maxport India Pvt Ltd, AY 2018-19 ) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 – Order deserves to be quashed in absence of incriminating material.
Ground No. 4 – Deemed dividend on account of credits exceeding remuneration/payments received from SEPL
Ground No. 5 - Approval u/s 153D.
Ground No. 6 – General in nature. ITA No. 579/Chandi/2023 (Maxport India Pvt Ltd, AY 2017-18 )(Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 - Transfer order u/s 127 dated 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 – Order deserves to be quashed in absence of incriminating material.
Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.
Ground No. 5 - Approval u/s 153D.
Ground No. 6 – General in nature. ITA No. 584/Chandi/2023 (Maxport India Pvt Ltd, AY 2016-17 ) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 – Order deserves to be quashed in absence of incriminating material.
Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.
Ground No. 5 - Approval u/s 153D. 7
Ground No. 8 - Approval u/s 153D.
Ground No. 9 – Reasonable opportunity of being heard not provided.
Ground No. 10 – General in nature. ITA No. 482/Chandi/2023 (Vaishali Aggarwal, AY 2017-18 ) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 – Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.
Ground No. 3 - Approval u/s 153D.
Ground No. 4 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law, hence bad in law.
Ground No. 5 – General in nature. ITA No. 483/Chandi/2023 (Vaishali Aggarwal, AY 2018-19) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 – Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 - Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.
Ground No. 4 - Payment made by SEPL for construction of H.NO 323, Sector-9, Chandigarh.
Ground No. 5 – Payment made by SEPL for construction of H.NO 3100, Sector-21, Chandigarh.
Ground no. 6 – Addition u/s 69C r.w.s.115BBE on account of difference in valuation of H.NO 3100, Sector-21, Chandigarh.
Ground No. 7 – Unexplained investment in jewellery.
Ground No. 8 - Approval u/s 153D.
Ground No. 9 – Reasonable opportunity of being heard not provided. 6 ITA No. 591/Chandi/2023 (Maxport India Pvt Ltd, AY 2018-19 ) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 – Order deserves to be quashed in absence of incriminating material.
Ground No. 4 – Deemed dividend on account of credits exceeding remuneration/payments received from SEPL
Ground No. 5 - Approval u/s 153D.
Ground No. 6 – General in nature. ITA No. 579/Chandi/2023 (Maxport India Pvt Ltd, AY 2017-18 )(Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 - Transfer order u/s 127 dated 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 – Order deserves to be quashed in absence of incriminating material.
Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.
Ground No. 5 - Approval u/s 153D.
Ground No. 6 – General in nature. ITA No. 584/Chandi/2023 (Maxport India Pvt Ltd, AY 2016-17 ) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 – Order deserves to be quashed in absence of incriminating material.
Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.
Ground No. 5 - Approval u/s 153D. 7
Ground No. 8 - Approval u/s 153D.
Ground No. 9 – Reasonable opportunity of being heard not provided.
Ground No. 10 – General in nature. ITA No. 482/Chandi/2023 (Vaishali Aggarwal, AY 2017-18 ) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 – Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.
Ground No. 3 - Approval u/s 153D.
Ground No. 4 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law, hence bad in law.
Ground No. 5 – General in nature. ITA No. 483/Chandi/2023 (Vaishali Aggarwal, AY 2018-19) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 – Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 - Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.
Ground No. 4 - Payment made by SEPL for construction of H.NO 323, Sector-9, Chandigarh.
Ground No. 5 – Payment made by SEPL for construction of H.NO 3100, Sector-21, Chandigarh.
Ground no. 6 – Addition u/s 69C r.w.s.115BBE on account of difference in valuation of H.NO 3100, Sector-21, Chandigarh.
Ground No. 7 – Unexplained investment in jewellery.
Ground No. 8 - Approval u/s 153D.
Ground No. 9 – Reasonable opportunity of being heard not provided. 6 ITA No. 591/Chandi/2023 (Maxport India Pvt Ltd, AY 2018-19 ) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 – Order deserves to be quashed in absence of incriminating material.
Ground No. 4 – Deemed dividend on account of credits exceeding remuneration/payments received from SEPL
Ground No. 5 - Approval u/s 153D.
Ground No. 6 – General in nature. ITA No. 579/Chandi/2023 (Maxport India Pvt Ltd, AY 2017-18 )(Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 - Transfer order u/s 127 dated 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 – Order deserves to be quashed in absence of incriminating material.
Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.
Ground No. 5 - Approval u/s 153D.
Ground No. 6 – General in nature. ITA No. 584/Chandi/2023 (Maxport India Pvt Ltd, AY 2016-17 ) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 – Order deserves to be quashed in absence of incriminating material.
Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.
Ground No. 5 - Approval u/s 153D. 7
Ground No. 8 - Approval u/s 153D.
Ground No. 9 – Reasonable opportunity of being heard not provided.
Ground No. 10 – General in nature. ITA No. 482/Chandi/2023 (Vaishali Aggarwal, AY 2017-18 ) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 – Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.
Ground No. 3 - Approval u/s 153D.
Ground No. 4 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law, hence bad in law.
Ground No. 5 – General in nature. ITA No. 483/Chandi/2023 (Vaishali Aggarwal, AY 2018-19) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 – Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 - Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.
Ground No. 4 - Payment made by SEPL for construction of H.NO 323, Sector-9, Chandigarh.
Ground No. 5 – Payment made by SEPL for construction of H.NO 3100, Sector-21, Chandigarh.
Ground no. 6 – Addition u/s 69C r.w.s.115BBE on account of difference in valuation of H.NO 3100, Sector-21, Chandigarh.
Ground No. 7 – Unexplained investment in jewellery.
Ground No. 8 - Approval u/s 153D.
Ground No. 9 – Reasonable opportunity of being heard not provided. 6 ITA No. 591/Chandi/2023 (Maxport India Pvt Ltd, AY 2018-19 ) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 – Order deserves to be quashed in absence of incriminating material.
Ground No. 4 – Deemed dividend on account of credits exceeding remuneration/payments received from SEPL
Ground No. 5 - Approval u/s 153D.
Ground No. 6 – General in nature. ITA No. 579/Chandi/2023 (Maxport India Pvt Ltd, AY 2017-18 )(Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 - Transfer order u/s 127 dated 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 – Order deserves to be quashed in absence of incriminating material.
Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.
Ground No. 5 - Approval u/s 153D.
Ground No. 6 – General in nature. ITA No. 584/Chandi/2023 (Maxport India Pvt Ltd, AY 2016-17 ) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 – Order deserves to be quashed in absence of incriminating material.
Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.
Ground No. 5 - Approval u/s 153D. 7
Ground No. 8 - Approval u/s 153D.
Ground No. 9 – Reasonable opportunity of being heard not provided.
Ground No. 10 – General in nature. ITA No. 482/Chandi/2023 (Vaishali Aggarwal, AY 2017-18 ) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 – Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.
Ground No. 3 - Approval u/s 153D.
Ground No. 4 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law, hence bad in law.
Ground No. 5 – General in nature. ITA No. 483/Chandi/2023 (Vaishali Aggarwal, AY 2018-19) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 – Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 - Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.
Ground No. 4 - Payment made by SEPL for construction of H.NO 323, Sector-9, Chandigarh.
Ground No. 5 – Payment made by SEPL for construction of H.NO 3100, Sector-21, Chandigarh.
Ground no. 6 – Addition u/s 69C r.w.s.115BBE on account of difference in valuation of H.NO 3100, Sector-21, Chandigarh.
Ground No. 7 – Unexplained investment in jewellery.
Ground No. 8 - Approval u/s 153D.
Ground No. 9 – Reasonable opportunity of being heard not provided. 6 ITA No. 591/Chandi/2023 (Maxport India Pvt Ltd, AY 2018-19 ) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 – Order deserves to be quashed in absence of incriminating material.
Ground No. 4 – Deemed dividend on account of credits exceeding remuneration/payments received from SEPL
Ground No. 5 - Approval u/s 153D.
Ground No. 6 – General in nature. ITA No. 579/Chandi/2023 (Maxport India Pvt Ltd, AY 2017-18 )(Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 - Transfer order u/s 127 dated 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 – Order deserves to be quashed in absence of incriminating material.
Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.
Ground No. 5 - Approval u/s 153D.
Ground No. 6 – General in nature. ITA No. 584/Chandi/2023 (Maxport India Pvt Ltd, AY 2016-17 ) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 – Order deserves to be quashed in absence of incriminating material.
Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.
Ground No. 5 - Approval u/s 153D. 7
Ground No. 8 - Approval u/s 153D.
Ground No. 9 – Reasonable opportunity of being heard not provided.
Ground No. 10 – General in nature. ITA No. 482/Chandi/2023 (Vaishali Aggarwal, AY 2017-18 ) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 – Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.
Ground No. 3 - Approval u/s 153D.
Ground No. 4 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law, hence bad in law.
Ground No. 5 – General in nature. ITA No. 483/Chandi/2023 (Vaishali Aggarwal, AY 2018-19) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 – Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 - Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.
Ground No. 4 - Payment made by SEPL for construction of H.NO 323, Sector-9, Chandigarh.
Ground No. 5 – Payment made by SEPL for construction of H.NO 3100, Sector-21, Chandigarh.
Ground no. 6 – Addition u/s 69C r.w.s.115BBE on account of difference in valuation of H.NO 3100, Sector-21, Chandigarh.
Ground No. 7 – Unexplained investment in jewellery.
Ground No. 8 - Approval u/s 153D.
Ground No. 9 – Reasonable opportunity of being heard not provided. 6 ITA No. 591/Chandi/2023 (Maxport India Pvt Ltd, AY 2018-19 ) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 – Order deserves to be quashed in absence of incriminating material.
Ground No. 4 – Deemed dividend on account of credits exceeding remuneration/payments received from SEPL
Ground No. 5 - Approval u/s 153D.
Ground No. 6 – General in nature. ITA No. 579/Chandi/2023 (Maxport India Pvt Ltd, AY 2017-18 )(Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 - Transfer order u/s 127 dated 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 – Order deserves to be quashed in absence of incriminating material.
Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.
Ground No. 5 - Approval u/s 153D.
Ground No. 6 – General in nature. ITA No. 584/Chandi/2023 (Maxport India Pvt Ltd, AY 2016-17 ) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 – Order deserves to be quashed in absence of incriminating material.
Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.
Ground No. 5 - Approval u/s 153D. 7
Ground No. 8 - Approval u/s 153D.
Ground No. 9 – Reasonable opportunity of being heard not provided.
Ground No. 10 – General in nature. ITA No. 482/Chandi/2023 (Vaishali Aggarwal, AY 2017-18 ) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 – Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.
Ground No. 3 - Approval u/s 153D.
Ground No. 4 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law, hence bad in law.
Ground No. 5 – General in nature. ITA No. 483/Chandi/2023 (Vaishali Aggarwal, AY 2018-19) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 – Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 - Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.
Ground No. 4 - Payment made by SEPL for construction of H.NO 323, Sector-9, Chandigarh.
Ground No. 5 – Payment made by SEPL for construction of H.NO 3100, Sector-21, Chandigarh.
Ground no. 6 – Addition u/s 69C r.w.s.115BBE on account of difference in valuation of H.NO 3100, Sector-21, Chandigarh.
Ground No. 7 – Unexplained investment in jewellery.
Ground No. 8 - Approval u/s 153D.
Ground No. 9 – Reasonable opportunity of being heard not provided. 6 ITA No. 591/Chandi/2023 (Maxport India Pvt Ltd, AY 2018-19 ) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 – Order deserves to be quashed in absence of incriminating material.
Ground No. 4 – Deemed dividend on account of credits exceeding remuneration/payments received from SEPL
Ground No. 5 - Approval u/s 153D.
Ground No. 6 – General in nature. ITA No. 579/Chandi/2023 (Maxport India Pvt Ltd, AY 2017-18 )(Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 - Transfer order u/s 127 dated 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 – Order deserves to be quashed in absence of incriminating material.
Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.
Ground No. 5 - Approval u/s 153D.
Ground No. 6 – General in nature. ITA No. 584/Chandi/2023 (Maxport India Pvt Ltd, AY 2016-17 ) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 – Order deserves to be quashed in absence of incriminating material.
Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.
Ground No. 5 - Approval u/s 153D. 7
Ground No. 8 - Approval u/s 153D.
Ground No. 9 – Reasonable opportunity of being heard not provided.
Ground No. 10 – General in nature. ITA No. 482/Chandi/2023 (Vaishali Aggarwal, AY 2017-18 ) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 – Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.
Ground No. 3 - Approval u/s 153D.
Ground No. 4 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law, hence bad in law.
Ground No. 5 – General in nature. ITA No. 483/Chandi/2023 (Vaishali Aggarwal, AY 2018-19) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 – Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 - Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.
Ground No. 4 - Payment made by SEPL for construction of H.NO 323, Sector-9, Chandigarh.
Ground No. 5 – Payment made by SEPL for construction of H.NO 3100, Sector-21, Chandigarh.
Ground no. 6 – Addition u/s 69C r.w.s.115BBE on account of difference in valuation of H.NO 3100, Sector-21, Chandigarh.
Ground No. 7 – Unexplained investment in jewellery.
Ground No. 8 - Approval u/s 153D.
Ground No. 9 – Reasonable opportunity of being heard not provided. 6 ITA No. 591/Chandi/2023 (Maxport India Pvt Ltd, AY 2018-19 ) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 – Order deserves to be quashed in absence of incriminating material.
Ground No. 4 – Deemed dividend on account of credits exceeding remuneration/payments received from SEPL
Ground No. 5 - Approval u/s 153D.
Ground No. 6 – General in nature. ITA No. 579/Chandi/2023 (Maxport India Pvt Ltd, AY 2017-18 )(Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 - Transfer order u/s 127 dated 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 – Order deserves to be quashed in absence of incriminating material.
Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.
Ground No. 5 - Approval u/s 153D.
Ground No. 6 – General in nature. ITA No. 584/Chandi/2023 (Maxport India Pvt Ltd, AY 2016-17 ) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 – Order deserves to be quashed in absence of incriminating material.
Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.
Ground No. 5 - Approval u/s 153D. 7
Ground No. 8 - Approval u/s 153D.
Ground No. 9 – Reasonable opportunity of being heard not provided.
Ground No. 10 – General in nature. ITA No. 482/Chandi/2023 (Vaishali Aggarwal, AY 2017-18 ) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 – Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.
Ground No. 3 - Approval u/s 153D.
Ground No. 4 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law, hence bad in law.
Ground No. 5 – General in nature. ITA No. 483/Chandi/2023 (Vaishali Aggarwal, AY 2018-19) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 – Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 - Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.
Ground No. 4 - Payment made by SEPL for construction of H.NO 323, Sector-9, Chandigarh.
Ground No. 5 – Payment made by SEPL for construction of H.NO 3100, Sector-21, Chandigarh.
Ground no. 6 – Addition u/s 69C r.w.s.115BBE on account of difference in valuation of H.NO 3100, Sector-21, Chandigarh.
Ground No. 7 – Unexplained investment in jewellery.
Ground No. 8 - Approval u/s 153D.
Ground No. 9 – Reasonable opportunity of being heard not provided. 6 ITA No. 591/Chandi/2023 (Maxport India Pvt Ltd, AY 2018-19 ) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 – Order deserves to be quashed in absence of incriminating material.
Ground No. 4 – Deemed dividend on account of credits exceeding remuneration/payments received from SEPL
Ground No. 5 - Approval u/s 153D.
Ground No. 6 – General in nature. ITA No. 579/Chandi/2023 (Maxport India Pvt Ltd, AY 2017-18 )(Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 - Transfer order u/s 127 dated 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 – Order deserves to be quashed in absence of incriminating material.
Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.
Ground No. 5 - Approval u/s 153D.
Ground No. 6 – General in nature. ITA No. 584/Chandi/2023 (Maxport India Pvt Ltd, AY 2016-17 ) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 – Order deserves to be quashed in absence of incriminating material.
Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.
Ground No. 5 - Approval u/s 153D. 7
Ground No. 8 - Approval u/s 153D.
Ground No. 9 – Reasonable opportunity of being heard not given.
Ground No. 10 – General in nature. ITA No. 482/Chandi/2023 (Vaishali Aggarwal, AY 2017-18 ) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 – Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.
Ground No. 3 - Approval u/s 153D.
Ground No. 4 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law, hence bad in law.
Ground No. 5 – General in nature. ITA No. 483/Chandi/2023 (Vaishali Aggarwal, AY 2018-19) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 – Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 - Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.
Ground No. 4 - Payment made by SEPL for construction of H.NO 323, Sector-9, Chandigarh.
Ground No. 5 – Payment made by SEPL for construction of H.NO 3100, Sector-21, Chandigarh.
Ground no. 6 – Addition u/s 69C r.w.s.115BBE on account of difference in valuation of H.NO 3100, Sector-21, Chandigarh.
Ground No. 7 – Unexplained investment in jewellery.
Ground No. 8 - Approval u/s 153D.
Ground No. 9 – Reasonable opportunity of being heard not provided. 6 ITA No. 591/Chandi/2023 (Maxport India Pvt Ltd, AY 2018-19 ) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 – Order deserves to be quashed in absence of incriminating material.
Ground No. 4 – Deemed dividend on account of credits exceeding remuneration/payments received from SEPL
Ground No. 5 - Approval u/s 153D.
Ground No. 6 – General in nature. ITA No. 579/Chandi/2023 (Maxport India Pvt Ltd, AY 2017-18 )(Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 - Transfer order u/s 127 dated 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 – Order deserves to be quashed in absence of incriminating material.
Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.
Ground No. 5 - Approval u/s 153D.
Ground No. 6 – General in nature. ITA No. 584/Chandi/2023 (Maxport India Pvt Ltd, AY 2016-17 ) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 – Order deserves to be quashed in absence of incriminating material.
Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.
Ground No. 5 - Approval u/s 153D. 7
Ground No. 8 - Approval u/s 153D.
Ground No. 9 – Reasonable opportunity of being heard not provided.
Ground No. 10 – General in nature. ITA No. 482/Chandi/2023 (Vaishali Aggarwal, AY 2017-18 ) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 – Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.
Ground No. 3 - Approval u/s 153D.
Ground No. 4 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law, hence bad in law.
Ground No. 5 – General in nature. ITA No. 483/Chandi/2023 (Vaishali Aggarwal, AY 2018-19) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 – Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 - Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.
Ground No. 4 - Payment made by SEPL for construction of H.NO 323, Sector-9, Chandigarh.
Ground No. 5 – Payment made by SEPL for construction of H.NO 3100, Sector-21, Chandigarh.
Ground no. 6 – Addition u/s 69C r.w.s.115BBE on account of difference in valuation of H.NO 3100, Sector-21, Chandigarh.
Ground No. 7 – Unexplained investment in jewellery.
Ground No. 8 - Approval u/s 153D.
Ground No. 9 – Reasonable opportunity of being heard not provided. 6 ITA No. 591/Chandi/2023 (Maxport India Pvt Ltd, AY 2018-19 ) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 – Order deserves to be quashed in absence of incriminating material.
Ground No. 4 – Deemed dividend on account of credits exceeding remuneration/payments received from SEPL
Ground No. 5 - Approval u/s 153D.
Ground No. 6 – General in nature. ITA No. 579/Chandi/2023 (Maxport India Pvt Ltd, AY 2017-18 )(Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 - Transfer order u/s 127 dated 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 – Order deserves to be quashed in absence of incriminating material.
Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.
Ground No. 5 - Approval u/s 153D.
Ground No. 6 – General in nature. ITA No. 584/Chandi/2023 (Maxport India Pvt Ltd, AY 2016-17 ) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 – Order deserves to be quashed in absence of incriminating material.
Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.
Ground No. 5 - Approval u/s 153D. 7
Ground No. 8 - Approval u/s 153D.
Ground No. 9 – Reasonable opportunity of being heard not provided.
Ground No. 10 – General in nature. ITA No. 482/Chandi/2023 (Vaishali Aggarwal, AY 2017-18 ) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 – Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.
Ground No. 3 - Approval u/s 153D.
Ground No. 4 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law, hence bad in law.
Ground No. 5 – General in nature. ITA No. 483/Chandi/2023 (Vaishali Aggarwal, AY 2018-19) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 – Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 - Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.
Ground No. 4 - Payment made by SEPL for construction of H.NO 323, Sector-9, Chandigarh.
Ground No. 5 – Payment made by SEPL for construction of H.NO 3100, Sector-21, Chandigarh.
Ground no. 6 – Addition u/s 69C r.w.s.115BBE on account of difference in valuation of H.NO 3100, Sector-21, Chandigarh.
Ground No. 7 – Unexplained investment in jewellery.
Ground No. 8 - Approval u/s 153D.
Ground No. 9 – Reasonable opportunity of being heard not provided. 6 ITA No. 591/Chandi/2023 (Maxport India Pvt Ltd, AY 2018-19 ) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 – Order deserves to be quashed in absence of incriminating material.
Ground No. 4 – Deemed dividend on account of credits exceeding remuneration/payments received from SEPL
Ground No. 5 - Approval u/s 153D.
Ground No. 6 – General in nature. ITA No. 579/Chandi/2023 (Maxport India Pvt Ltd, AY 2017-18 )(Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 - Transfer order u/s 127 dated 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 – Order deserves to be quashed in absence of incriminating material.
Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.
Ground No. 5 - Approval u/s 153D.
Ground No. 6 – General in nature. ITA No. 584/Chandi/2023 (Maxport India Pvt Ltd, AY 2016-17 ) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 – Order deserves to be quashed in absence of incriminating material.
Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.
Ground No. 5 - Approval u/s 153D. 7
Ground No. 8 - Approval u/s 153D.
Ground No. 9 – Reasonable opportunity of being heard not provided.
Ground No. 10 – General in nature. ITA No. 482/Chandi/2023 (Vaishali Aggarwal, AY 2017-18 ) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 – Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.
Ground No. 3 - Approval u/s 153D.
Ground No. 4 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law, hence bad in law.
Ground No. 5 – General in nature. ITA No. 483/Chandi/2023 (Vaishali Aggarwal, AY 2018-19) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 – Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 - Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.
Ground No. 4 - Payment made by SEPL for construction of H.NO 323, Sector-9, Chandigarh.
Ground No. 5 – Payment made by SEPL for construction of H.NO 3100, Sector-21, Chandigarh.
Ground no. 6 – Addition u/s 69C r.w.s.115BBE on account of difference in valuation of H.NO 3100, Sector-21, Chandigarh.
Ground No. 7 – Unexplained investment in jewellery.
Ground No. 8 - Approval u/s 153D.
Ground No. 9 – Reasonable opportunity of being heard not provided. 6 ITA No. 591/Chandi/2023 (Maxport India Pvt Ltd, AY 2018-19 ) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 – Order deserves to be quashed in absence of incriminating material.
Ground No. 4 – Deemed dividend on account of credits exceeding remuneration/payments received from SEPL
Ground No. 5 - Approval u/s 153D.
Ground No. 6 – General in nature. ITA No. 579/Chandi/2023 (Maxport India Pvt Ltd, AY 2017-18 )(Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 - Transfer order u/s 127 dated 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 – Order deserves to be quashed in absence of incriminating material.
Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.
Ground No. 5 - Approval u/s 153D.
Ground No. 6 – General in nature. ITA No. 584/Chandi/2023 (Maxport India Pvt Ltd, AY 2016-17 ) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 – Order deserves to be quashed in absence of incriminating material.
Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.
Ground No. 5 - Approval u/s 153D. 7
Ground No. 8 - Approval u/s 153D.
Ground No. 9 – Reasonable opportunity of being heard not provided.
Ground No. 10 – General in nature. ITA No. 482/Chandi/2023 (Vaishali Aggarwal, AY 2017-18 ) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 – Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.
Ground No. 3 - Approval u/s 153D.
Ground No. 4 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law, hence bad in law.
Ground No. 5 – General in nature. ITA No. 483/Chandi/2023 (Vaishali Aggarwal, AY 2018-19) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 – Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 - Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.
Ground No. 4 - Payment made by SEPL for construction of H.NO 323, Sector-9, Chandigarh.
Ground No. 5 – Payment made by SEPL for construction of H.NO 3100, Sector-21, Chandigarh.
Ground no. 6 – Addition u/s 69C r.w.s.115BBE on account of difference in valuation of H.NO 3100, Sector-21, Chandigarh.
Ground No. 7 – Unexplained investment in jewellery.
Ground No. 8 - Approval u/s 153D.
Ground No. 9 – Reasonable opportunity of being heard not provided. 6 ITA No. 591/Chandi/2023 (Maxport India Pvt Ltd, AY 2018-19 ) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 – Order deserves to be quashed in absence of incriminating material.
Ground No. 4 – Deemed dividend on account of credits exceeding remuneration/payments received from SEPL
Ground No. 5 - Approval u/s 153D.
Ground No. 6 – General in nature. ITA No. 579/Chandi/2023 (Maxport India Pvt Ltd, AY 2017-18 )(Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 - Transfer order u/s 127 dated 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 – Order deserves to be quashed in absence of incriminating material.
Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.
Ground No. 5 - Approval u/s 153D.
Ground No. 6 – General in nature. ITA No. 584/Chandi/2023 (Maxport India Pvt Ltd, AY 2016-17 ) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 – Order deserves to be quashed in absence of incriminating material.
Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.
Ground No. 5 - Approval u/s 153D. 7
Ground No. 8 - Approval u/s 153D.
Ground No. 9 – Reasonable opportunity of being heard not provided.
Ground No. 10 – General in nature. ITA No. 482/Chandi/2023 (Vaishali Aggarwal, AY 2017-18 ) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 – Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.
Ground No. 3 - Approval u/s 153D.
Ground No. 4 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law, hence bad in law.
Ground No. 5 – General in nature. ITA No. 483/Chandi/2023 (Vaishali Aggarwal, AY 2018-19) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 – Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 - Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.
Ground No. 4 - Payment made by SEPL for construction of H.NO 323, Sector-9, Chandigarh.
Ground No. 5 – Payment made by SEPL for construction of H.NO 3100, Sector-21, Chandigarh.
Ground no. 6 – Addition u/s 69C r.w.s.115BBE on account of difference in valuation of H.NO 3100, Sector-21, Chandigarh.
Ground No. 7 – Unexplained investment in jewellery.
Ground No. 8 - Approval u/s 153D.
Ground No. 9 – Reasonable opportunity of being heard not provided. 6 ITA No. 591/Chandi/2023 (Maxport India Pvt Ltd, AY 2018-19 ) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 – Order deserves to be quashed in absence of incriminating material.
Ground No. 4 – Deemed dividend on account of credits exceeding remuneration/payments received from SEPL
Ground No. 5 - Approval u/s 153D.
Ground No. 6 – General in nature. ITA No. 579/Chandi/2023 (Maxport India Pvt Ltd, AY 2017-18 )(Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 - Transfer order u/s 127 dated 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 – Order deserves to be quashed in absence of incriminating material.
Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.
Ground No. 5 - Approval u/s 153D.
Ground No. 6 – General in nature. ITA No. 584/Chandi/2023 (Maxport India Pvt Ltd, AY 2016-17 ) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 – Order deserves to be quashed in absence of incriminating material.
Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.
Ground No. 5 - Approval u/s 153D. 7
Ground No. 8 - Approval u/s 153D.
Ground No. 9 – Reasonable opportunity of being heard not provided.
Ground No. 10 – General in nature. ITA No. 482/Chandi/2023 (Vaishali Aggarwal, AY 2017-18 ) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 – Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.
Ground No. 3 - Approval u/s 153D.
Ground No. 4 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law, hence bad in law.
Ground No. 5 – General in nature. ITA No. 483/Chandi/2023 (Vaishali Aggarwal, AY 2018-19) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 – Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 - Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.
Ground No. 4 - Payment made by SEPL for construction of H.NO 323, Sector-9, Chandigarh.
Ground No. 5 – Payment made by SEPL for construction of H.NO 3100, Sector-21, Chandigarh.
Ground no. 6 – Addition u/s 69C r.w.s.115BBE on account of difference in valuation of H.NO 3100, Sector-21, Chandigarh.
Ground No. 7 – Unexplained investment in jewellery.
Ground No. 8 - Approval u/s 153D.
Ground No. 9 – Reasonable opportunity of being heard not provided. 6 ITA No. 591/Chandi/2023 (Maxport India Pvt Ltd, AY 2018-19 ) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 – Order deserves to be quashed in absence of incriminating material.
Ground No. 4 – Deemed dividend on account of credits exceeding remuneration/payments received from SEPL
Ground No. 5 - Approval u/s 153D.
Ground No. 6 – General in nature. ITA No. 579/Chandi/2023 (Maxport India Pvt Ltd, AY 2017-18 )(Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 - Transfer order u/s 127 dated 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 – Order deserves to be quashed in absence of incriminating material.
Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.
Ground No. 5 - Approval u/s 153D.
Ground No. 6 – General in nature. ITA No. 584/Chandi/2023 (Maxport India Pvt Ltd, AY 2016-17 ) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 – Order deserves to be quashed in absence of incriminating material.
Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.
Ground No. 5 - Approval u/s 153D. 7
Ground No. 8 - Approval u/s 153D.
Ground No. 9 – Reasonable opportunity of being heard not provided.
Ground No. 10 – General in nature. ITA No. 482/Chandi/2023 (Vaishali Aggarwal, AY 2017-18 ) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 – Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.
Ground No. 3 - Approval u/s 153D.
Ground No. 4 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law, hence bad in law.
Ground No. 5 – General in nature. ITA No. 483/Chandi/2023 (Vaishali Aggarwal, AY 2018-19) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 – Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 - Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.
Ground No. 4 - Payment made by SEPL for construction of H.NO 323, Sector-9, Chandigarh.
Ground No. 5 – Payment made by SEPL for construction of H.NO 3100, Sector-21, Chandigarh.
Ground no. 6 – Addition u/s 69C r.w.s.115BBE on account of difference in valuation of H.NO 3100, Sector-21, Chandigarh.
Ground No. 7 – Unexplained investment in jewellery.
Ground No. 8 - Approval u/s 153D.
Ground No. 9 – Reasonable opportunity of being heard not provided. 6 ITA No. 591/Chandi/2023 (Maxport India Pvt Ltd, AY 2018-19 ) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 – Order deserves to be quashed in absence of incriminating material.
Ground No. 4 – Deemed dividend on account of credits exceeding remuneration/payments received from SEPL
Ground No. 5 - Approval u/s 153D.
Ground No. 6 – General in nature. ITA No. 579/Chandi/2023 (Maxport India Pvt Ltd, AY 2017-18 )(Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 - Transfer order u/s 127 dated 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 – Order deserves to be quashed in absence of incriminating material.
Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.
Ground No. 5 - Approval u/s 153D.
Ground No. 6 – General in nature. ITA No. 584/Chandi/2023 (Maxport India Pvt Ltd, AY 2016-17 ) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 – Order deserves to be quashed in absence of incriminating material.
Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.
Ground No. 5 - Approval u/s 153D. 7
Ground No. 8 - Approval u/s 153D.
Ground No. 9 – Reasonable opportunity of being heard not provided.
Ground No. 10 – General in nature. ITA No. 482/Chandi/2023 (Vaishali Aggarwal, AY 2017-18 ) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 – Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.
Ground No. 3 - Approval u/s 153D.
Ground No. 4 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law, hence bad in law.
Ground No. 5 – General in nature. ITA No. 483/Chandi/2023 (Vaishali Aggarwal, AY 2018-19) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 – Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 - Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.
Ground No. 4 - Payment made by SEPL for construction of H.NO 323, Sector-9, Chandigarh.
Ground No. 5 – Payment made by SEPL for construction of H.NO 3100, Sector-21, Chandigarh.
Ground no. 6 – Addition u/s 69C r.w.s.115BBE on account of difference in valuation of H.NO 3100, Sector-21, Chandigarh.
Ground No. 7 – Unexplained investment in jewellery.
Ground No. 8 - Approval u/s 153D.
Ground No. 9 – Reasonable opportunity of being heard not provided. 6 ITA No. 591/Chandi/2023 (Maxport India Pvt Ltd, AY 2018-19 ) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 – Order deserves to be quashed in absence of incriminating material.
Ground No. 4 – Deemed dividend on account of credits exceeding remuneration/payments received from SEPL
Ground No. 5 - Approval u/s 153D.
Ground No. 6 – General in nature. ITA No. 579/Chandi/2023 (Maxport India Pvt Ltd, AY 2017-18 )(Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 - Transfer order u/s 127 dated 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 – Order deserves to be quashed in absence of incriminating material.
Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.
Ground No. 5 - Approval u/s 153D.
Ground No. 6 – General in nature. ITA No. 584/Chandi/2023 (Maxport India Pvt Ltd, AY 2016-17 ) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 – Order deserves to be quashed in absence of incriminating material.
Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.
Ground No. 5 - Approval u/s 153D. 7
Ground No. 8 - Approval u/s 153D.
Ground No. 9 – Reasonable opportunity of being heard not provided.
Ground No. 10 – General in nature. ITA No. 482/Chandi/2023 (Vaishali Aggarwal, AY 2017-18 ) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 – Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.
Ground No. 3 - Approval u/s 153D.
Ground No. 4 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law, hence bad in law.
Ground No. 5 – General in nature. ITA No. 483/Chandi/2023 (Vaishali Aggarwal, AY 2018-19) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 – Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 - Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.
Ground No. 4 - Payment made by SEPL for construction of H.NO 323, Sector-9, Chandigarh.
Ground No. 5 – Payment made by SEPL for construction of H.NO 3100, Sector-21, Chandigarh.
Ground no. 6 – Addition u/s 69C r.w.s.115BBE on account of difference in valuation of H.NO 3100, Sector-21, Chandigarh.
Ground No. 7 – Unexplained investment in jewellery.
Ground No. 8 - Approval u/s 153D.
Ground No. 9 – Reasonable opportunity of being heard not provided. 6 ITA No. 591/Chandi/2023 (Maxport India Pvt Ltd, AY 2018-19 ) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 – Order deserves to be quashed in absence of incriminating material.
Ground No. 4 – Deemed dividend on account of credits exceeding remuneration/payments received from SEPL
Ground No. 5 - Approval u/s 153D.
Ground No. 6 – General in nature. ITA No. 579/Chandi/2023 (Maxport India Pvt Ltd, AY 2017-18 )(Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 - Transfer order u/s 127 dated 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 – Order deserves to be quashed in absence of incriminating material.
Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.
Ground No. 5 - Approval u/s 153D.
Ground No. 6 – General in nature. ITA No. 584/Chandi/2023 (Maxport India Pvt Ltd, AY 2016-17 ) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 – Order deserves to be quashed in absence of incriminating material.
Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.
Ground No. 5 - Approval u/s 153D. 7
Ground No. 8 - Approval u/s 153D.
Ground No. 9 – Reasonable opportunity of being heard not provided.
Ground No. 10 – General in nature. ITA No. 482/Chandi/2023 (Vaishali Aggarwal, AY 2017-18 ) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 – Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.
Ground No. 3 - Approval u/s 153D.
Ground No. 4 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law, hence bad in law.
Ground No. 5 – General in nature. ITA No. 483/Chandi/2023 (Vaishali Aggarwal, AY 2018-19) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 – Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 - Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.
Ground No. 4 - Payment made by SEPL for construction of H.NO 323, Sector-9, Chandigarh.
Ground No. 5 – Payment made by SEPL for construction of H.NO 3100, Sector-21, Chandigarh.
Ground no. 6 – Addition u/s 69C r.w.s.115BBE on account of difference in valuation of H.NO 3100, Sector-21, Chandigarh.
Ground No. 7 – Unexplained investment in jewellery.
Ground No. 8 - Approval u/s 153D.
Ground No. 9 – Reasonable opportunity of being heard not provided. 6 ITA No. 591/Chandi/2023 (Maxport India Pvt Ltd, AY 2018-19 ) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 – Order deserves to be quashed in absence of incriminating material.
Ground No. 4 – Deemed dividend on account of credits exceeding remuneration/payments received from SEPL
Ground No. 5 - Approval u/s 153D.
Ground No. 6 – General in nature. ITA No. 579/Chandi/2023 (Maxport India Pvt Ltd, AY 2017-18 )(Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 - Transfer order u/s 127 dated 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 – Order deserves to be quashed in absence of incriminating material.
Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.
Ground No. 5 - Approval u/s 153D.
Ground No. 6 – General in nature. ITA No. 584/Chandi/2023 (Maxport India Pvt Ltd, AY 2016-17 ) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 – Order deserves to be quashed in absence of incriminating material.
Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.
Ground No. 5 - Approval u/s 153D. 7
Ground No. 8 - Approval u/s 153D.
Ground No. 9 – Reasonable opportunity of being heard not provided.
Ground No. 10 – General in nature. ITA No. 482/Chandi/2023 (Vaishali Aggarwal, AY 2017-18 ) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 – Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.
Ground No. 3 - Approval u/s 153D.
Ground No. 4 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law, hence bad in law.
Ground No. 5 – General in nature. ITA No. 483/Chandi/2023 (Vaishali Aggarwal, AY 2018-19) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 – Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 - Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.
Ground No. 4 - Payment made by SEPL for construction of H.NO 323, Sector-9, Chandigarh.
Ground No. 5 – Payment made by SEPL for construction of H.NO 3100, Sector-21, Chandigarh.
Ground no. 6 – Addition u/s 69C r.w.s.115BBE on account of difference in valuation of H.NO 3100, Sector-21, Chandigarh.
Ground No. 7 – Unexplained investment in jewellery.
Ground No. 8 - Approval u/s 153D.
Ground No. 9 – Reasonable opportunity of being heard not provided. 6 ITA No. 591/Chandi/2023 (Maxport India Pvt Ltd, AY 2018-19 ) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 – Order deserves to be quashed in absence of incriminating material.
Ground No. 4 – Deemed dividend on account of credits exceeding remuneration/payments received from SEPL
Ground No. 5 - Approval u/s 153D.
Ground No. 6 – General in nature. ITA No. 579/Chandi/2023 (Maxport India Pvt Ltd, AY 2017-18 )(Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 - Transfer order u/s 127 dated 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 – Order deserves to be quashed in absence of incriminating material.
Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.
Ground No. 5 - Approval u/s 153D.
Ground No. 6 – General in nature. ITA No. 584/Chandi/2023 (Maxport India Pvt Ltd, AY 2016-17 ) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 – Order deserves to be quashed in absence of incriminating material.
Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.
Ground No. 5 - Approval u/s 153D. 7
Ground No. 8 - Approval u/s 153D.
Ground No. 9 – Reasonable opportunity of being heard not provided.
Ground No. 10 – General in nature. ITA No. 482/Chandi/2023 (Vaishali Aggarwal, AY 2017-18 ) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 – Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.
Ground No. 3 - Approval u/s 153D.
Ground No. 4 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law, hence bad in law.
Ground No. 5 – General in nature. ITA No. 483/Chandi/2023 (Vaishali Aggarwal, AY 2018-19) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 – Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 - Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.
Ground No. 4 - Payment made by SEPL for construction of H.NO 323, Sector-9, Chandigarh.
Ground No. 5 – Payment made by SEPL for construction of H.NO 3100, Sector-21, Chandigarh.
Ground no. 6 – Addition u/s 69C r.w.s.115BBE on account of difference in valuation of H.NO 3100, Sector-21, Chandigarh.
Ground No. 7 – Unexplained investment in jewellery.
Ground No. 8 - Approval u/s 153D.
Ground No. 9 – Reasonable opportunity of being heard not provided. 6 ITA No. 591/Chandi/2023 (Maxport India Pvt Ltd, AY 2018-19 ) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 – Order deserves to be quashed in absence of incriminating material.
Ground No. 4 – Deemed dividend on account of credits exceeding remuneration/payments received from SEPL
Ground No. 5 - Approval u/s 153D.
Ground No. 6 – General in nature. ITA No. 579/Chandi/2023 (Maxport India Pvt Ltd, AY 2017-18 )(Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 - Transfer order u/s 127 dated 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 – Order deserves to be quashed in absence of incriminating material.
Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.
Ground No. 5 - Approval u/s 153D.
Ground No. 6 – General in nature. ITA No. 584/Chandi/2023 (Maxport India Pvt Ltd, AY 2016-17 ) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 – Order deserves to be quashed in absence of incriminating material.
Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.
Ground No. 5 - Approval u/s 153D. 7
Ground No. 8 - Approval u/s 153D.
Ground No. 9 – Reasonable opportunity of being heard not provided.
Ground No. 10 – General in nature. ITA No. 482/Chandi/2023 (Vaishali Aggarwal, AY 2017-18 ) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 – Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.
Ground No. 3 - Approval u/s 153D.
Ground No. 4 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law, hence bad in law.
Ground No. 5 – General in nature. ITA No. 483/Chandi/2023 (Vaishali Aggarwal, AY 2018-19) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 – Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 - Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.
Ground No. 4 - Payment made by SEPL for construction of H.NO 323, Sector-9, Chandigarh.
Ground No. 5 – Payment made by SEPL for construction of H.NO 3100, Sector-21, Chandigarh.
Ground no. 6 – Addition u/s 69C r.w.s.115BBE on account of difference in valuation of H.NO 3100, Sector-21, Chandigarh.
Ground No. 7 – Unexplained investment in jewellery.
Ground No. 8 - Approval u/s 153D.
Ground No. 9 – Reasonable opportunity of being heard not provided. 6 ITA No. 591/Chandi/2023 (Maxport India Pvt Ltd, AY 2018-19 ) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 – Order deserves to be quashed in absence of incriminating material.
Ground No. 4 – Deemed dividend on account of credits exceeding remuneration/payments received from SEPL
Ground No. 5 - Approval u/s 153D.
Ground No. 6 – General in nature. ITA No. 579/Chandi/2023 (Maxport India Pvt Ltd, AY 2017-18 )(Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 - Transfer order u/s 127 dated 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 – Order deserves to be quashed in absence of incriminating material.
Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.
Ground No. 5 - Approval u/s 153D.
Ground No. 6 – General in nature. ITA No. 584/Chandi/2023 (Maxport India Pvt Ltd, AY 2016-17 ) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 – Order deserves to be quashed in absence of incriminating material.
Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.
Ground No. 5 - Approval u/s 153D. 7
Ground No. 8 - Approval u/s 153D.
Ground No. 9 – Reasonable opportunity of being heard not provided.
Ground No. 10 – General in nature. ITA No. 482/Chandi/2023 (Vaishali Aggarwal, AY 2017-18 ) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 – Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.
Ground No. 3 - Approval u/s 153D.
Ground No. 4 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law, hence bad in law.
Ground No. 5 – General in nature. ITA No. 483/Chandi/2023 (Vaishali Aggarwal, AY 2018-19) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 – Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 - Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.
Ground No. 4 - Payment made by SEPL for construction of H.NO 323, Sector-9, Chandigarh.
Ground No. 5 – Payment made by SEPL for construction of H.NO 3100, Sector-21, Chandigarh.
Ground no. 6 – Addition u/s 69C r.w.s.115BBE on account of difference in valuation of H.NO 3100, Sector-21, Chandigarh.
Ground No. 7 – Unexplained investment in jewellery.
Ground No. 8 - Approval u/s 153D.
Ground No. 9 – Reasonable opportunity of being heard not provided. 6 ITA No. 591/Chandi/2023 (Maxport India Pvt Ltd, AY 2018-19 ) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 – Order deserves to be quashed in absence of incriminating material.
Ground No. 4 – Deemed dividend on account of credits exceeding remuneration/payments received from SEPL
Ground No. 5 - Approval u/s 153D.
Ground No. 6 – General in nature. ITA No. 579/Chandi/2023 (Maxport India Pvt Ltd, AY 2017-18 )(Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 - Transfer order u/s 127 dated 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 – Order deserves to be quashed in absence of incriminating material.
Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.
Ground No. 5 - Approval u/s 153D.
Ground No. 6 – General in nature. ITA No. 584/Chandi/2023 (Maxport India Pvt Ltd, AY 2016-17 ) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 – Order deserves to be quashed in absence of incriminating material.
Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.
Ground No. 5 - Approval u/s 153D. 7
Ground No. 8 - Approval u/s 153D.
Ground No. 9 – Reasonable opportunity of being heard not provided.
Ground No. 10 – General in nature. ITA No. 482/Chandi/2023 (Vaishali Aggarwal, AY 2017-18 ) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 – Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.
Ground No. 3 - Approval u/s 153D.
Ground No. 4 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law, hence bad in law.
Ground No. 5 – General in nature. ITA No. 483/Chandi/2023 (Vaishali Aggarwal, AY 2018-19) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 – Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 - Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.
Ground No. 4 - Payment made by SEPL for construction of H.NO 323, Sector-9, Chandigarh.
Ground No. 5 – Payment made by SEPL for construction of H.NO 3100, Sector-21, Chandigarh.
Ground no. 6 – Addition u/s 69C r.w.s.115BBE on account of difference in valuation of H.NO 3100, Sector-21, Chandigarh.
Ground No. 7 – Unexplained investment in jewellery.
Ground No. 8 - Approval u/s 153D.
Ground No. 9 – Reasonable opportunity of being heard not provided. 6 ITA No. 591/Chandi/2023 (Maxport India Pvt Ltd, AY 2018-19 ) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 – Order deserves to be quashed in absence of incriminating material.
Ground No. 4 – Deemed dividend on account of credits exceeding remuneration/payments received from SEPL
Ground No. 5 - Approval u/s 153D.
Ground No. 6 – General in nature. ITA No. 579/Chandi/2023 (Maxport India Pvt Ltd, AY 2017-18 )(Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 - Transfer order u/s 127 dated 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 – Order deserves to be quashed in absence of incriminating material.
Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.
Ground No. 5 - Approval u/s 153D.
Ground No. 6 – General in nature. ITA No. 584/Chandi/2023 (Maxport India Pvt Ltd, AY 2016-17 ) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 – Order deserves to be quashed in absence of incriminating material.
Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.
Ground No. 5 - Approval u/s 153D. 7
Ground No. 8 - Approval u/s 153D.
Ground No. 9 – Reasonable opportunity of being heard not provided.
Ground No. 10 – General in nature. ITA No. 482/Chandi/2023 (Vaishali Aggarwal, AY 2017-18 ) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 – Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.
Ground No. 3 - Approval u/s 153D.
Ground No. 4 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law, hence bad in law.
Ground No. 5 – General in nature. ITA No. 483/Chandi/2023 (Vaishali Aggarwal, AY 2018-19) (Appeal by Assessee)
Ground No. 1 – General in nature.
Ground No. 2 – Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,
hence bad in law.
Ground No. 3 - Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.
Ground No. 4 - Payment made by SEPL for construction of H.NO 323, Sector-9, Chandigarh.
Ground No. 5 – Payment made by SEPL for construction of H.NO 3