MAXPORT INDIA PRIVATE LIMITED,CHANDIGARH vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1,CHANDIGARH, CHANDIGARH

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ITA 584/CHANDI/2023Status: DisposedITAT Chandigarh03 March 2025AY 2016-17118 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal addressed multiple grounds across various appeals. On the issue of deemed dividend under Section 2(22)(e), the Tribunal noted that the assessee's contention was that credits exceeding remuneration/payments received from SEPL should not be treated as deemed dividend. The judgment does not explicitly state the Tribunal's finding on this specific issue or the reasoning behind it, nor does it mention any specific authorities or precedents relied upon for this point. Similarly, for the validity of the transfer order under Section 127, the assessee argued it was bad in law. The judgment does not record the Tribunal's decision or reasoning on this ground. The issue of whether orders deserved to be quashed in the absence of incriminating material was also raised by the assessee, but the outcome is not detailed. The Tribunal also considered additions related to construction payments and valuation differences, but the specific findings and reasoning are not provided in the excerpt. The approval under Section 153D and the opportunity of being heard were also grounds raised, with no explicit findings recorded. Therefore, the specific holdings and ratio decidendi for most issues are not discernible from the provided text.

What were the facts?

These appeals by various assessees, including Maxport India Pvt. Ltd., Vaishali Aggarwal, Sanjeev Aggarwal, Scott Edil Advance Research Laboratories & Education Limited, Scott Edil Pharmacia Ltd., and Shri Balram Krishan, are directed against orders of the Ld. CIT(A). The assessments were conducted under Section 153A of the Income Tax Act, 1961, following a search action under Section 132 of the Act in the Scott Edil Group of cases on November 15, 2017. The appeals cover assessment years ranging from 2010-11 to 2018-19. The appeals were heard together due to identical facts and common issues.

What were the issues?

The Tribunal had to decide several issues, primarily concerning assessments made under Section 153A post-search. Key questions included: 1. Whether the Ld. CIT(A) erred in treating credits exceeding remuneration/payments received from SEPL (Scott Edil Pharmacia Ltd.) as deemed dividend under Section 2(22)(e) of the Act. 2. Whether the transfer order under Section 127 dated March 30, 2018, was without the sanction of law and therefore bad in law. 3. Whether the orders deserve to be quashed in the absence of incriminating material. 4. Whether payments made by SEPL for the construction of specific properties (H.No 323, Sector-9, Chandigarh and H.No 3100, Sector-21, Chandigarh) were correctly treated as additions. 5. Whether an addition under Section 69C read with Section 115BBE on account of the difference in valuation of H.No 3100, Sector-21, Chandigarh was justified. 6. Whether unexplained investment in jewellery was correctly added. 7. Whether the approval under Section 153D was validly obtained. 8. Whether a reasonable opportunity of being heard was provided to the assessee. Assessee's contentions generally argued against the additions, the validity of the transfer order, the absence of incriminating material, and procedural irregularities. The Revenue, through its CIT DRs, likely supported the additions and the validity of the assessment proceedings.

Which sections of the Income-tax Act were involved?

Section 153A,Section 132,Section 2(22)(e),Section 127,Section 69C,Section 115BBE,Section 153D

AI-generated summary — verify with the full judgment below

Heard together (5 matters)

ITA No. 579/CHD/2023
ITA No. 591/CHD/2023
ITA No. 846/CHD /2023
ITA No. 480/CHD /2023
ITA No. 489/CHD /2023

Read from the judgment's own cause title. This page is filed under one of them.

Cause title — parties, addresses and appearances
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.

2.

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)

1.

Ground No. 1 – General in nature.

2.

Ground no. 2 – Deemed dividend on account of credits exceeding remuneration / payments received from SEPL.

3.

Ground no. 3 - Deemed dividend on account of credits exceeding remuneration / payments received from SEARLE.

4.

Ground no. 4 – approval u/s 153D

5.

Ground no. 5 – transfer order u/s 127 dated. 30.03.2018 was without sanction of law, hence bad in law.

6.

Ground no. 6 – General in nature. ITA No. 505/Chandi/2023 Sanjeev Aggarwal, AY 2017-18 (Appeal by Department)

1.

Ground No. 1 – Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.

2.

Ground no. 2 – General in nature. ITA No. 480/Chandi/2023 Sanjeev Aggarwal, AY 2018-19 ( Assessee’s Appeal)

1.

Ground No. 1 – General in nature.

2.

Ground no. 2 – Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law, hence bad in law.

3.

Ground no. 3 – Deemed dividend on account of credits exceeding remuneration / payments received from SEPL.

4.

Ground no. 4 – Payment made by SEPL for construction of H.NO 323, Sector-9, Chandigarh

5.

Ground no. 5 – Payment made by SEPL for construction of H.NO 3100, Sector 21, Chandigarh.

6.

Ground no. 6 – Addition u/s 69C r.w.s.115BBE on account of difference in valuation of H.NO 3100, Sector-21, Chandigarh.

7.

Ground no. 7: Approval u/s 153D.

8.

Ground No. 8- General in nature. 5

9.

Ground No. 9- General in nature. ITA No. 506/Chandi/2023 (Sanjeev Aggarwal, AY 2018-19 ) (Appeal by Department)

1.

Ground No. 1 – Deemed dividend on account of credits exceeding remuneration / payments received from SEPL.

2.

Ground No. 2: General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 – Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.

3.

Ground No. 3 - Approval u/s 153D.

4.

Ground No. 4 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law, hence bad in law.

5.

Ground No. 5 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 – Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 - Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.

4.

Ground No. 4 - Payment made by SEPL for construction of H.NO 323, Sector-9, Chandigarh.

5.

Ground No. 5 – Payment made by SEPL for construction of H.NO 3100, Sector-21, Chandigarh.

6.

Ground no. 6 – Addition u/s 69C r.w.s.115BBE on account of difference in valuation of H.NO 3100, Sector-21, Chandigarh.

7.

Ground No. 7 – Unexplained investment in jewellery.

8.

Ground No. 8 - Approval u/s 153D.

9.

Ground No. 9 – Reasonable opportunity of being heard not provided.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 – Order deserves to be quashed in absence of incriminating material.

4.

Ground No. 4 – Deemed dividend on account of credits exceeding remuneration/payments received from SEPL

5.

Ground No. 5 - Approval u/s 153D.

6.

Ground No. 6 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 - Transfer order u/s 127 dated 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 – Order deserves to be quashed in absence of incriminating material.

4.

Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.

5.

Ground No. 5 - Approval u/s 153D.

6.

Ground No. 6 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 – Order deserves to be quashed in absence of incriminating material.

4.

Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.

5.

Ground No. 5 - Approval u/s 153D. 7

8.

Ground No. 8 - Approval u/s 153D.

9.

Ground No. 9 – Reasonable opportunity of being heard not provided.

10.

Ground No. 10 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 – Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.

3.

Ground No. 3 - Approval u/s 153D.

4.

Ground No. 4 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law, hence bad in law.

5.

Ground No. 5 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 – Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 - Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.

4.

Ground No. 4 - Payment made by SEPL for construction of H.NO 323, Sector-9, Chandigarh.

5.

Ground No. 5 – Payment made by SEPL for construction of H.NO 3100, Sector-21, Chandigarh.

6.

Ground no. 6 – Addition u/s 69C r.w.s.115BBE on account of difference in valuation of H.NO 3100, Sector-21, Chandigarh.

7.

Ground No. 7 – Unexplained investment in jewellery.

8.

Ground No. 8 - Approval u/s 153D.

9.

Ground No. 9 – Reasonable opportunity of being heard not provided.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 – Order deserves to be quashed in absence of incriminating material.

4.

Ground No. 4 – Deemed dividend on account of credits exceeding remuneration/payments received from SEPL

5.

Ground No. 5 - Approval u/s 153D.

6.

Ground No. 6 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 - Transfer order u/s 127 dated 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 – Order deserves to be quashed in absence of incriminating material.

4.

Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.

5.

Ground No. 5 - Approval u/s 153D.

6.

Ground No. 6 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 – Order deserves to be quashed in absence of incriminating material.

4.

Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.

5.

Ground No. 5 - Approval u/s 153D. 7

8.

Ground No. 8 - Approval u/s 153D.

9.

Ground No. 9 – Reasonable opportunity of being heard not provided.

10.

Ground No. 10 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 – Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.

3.

Ground No. 3 - Approval u/s 153D.

4.

Ground No. 4 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law, hence bad in law.

5.

Ground No. 5 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 – Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 - Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.

4.

Ground No. 4 - Payment made by SEPL for construction of H.NO 323, Sector-9, Chandigarh.

5.

Ground No. 5 – Payment made by SEPL for construction of H.NO 3100, Sector-21, Chandigarh.

6.

Ground no. 6 – Addition u/s 69C r.w.s.115BBE on account of difference in valuation of H.NO 3100, Sector-21, Chandigarh.

7.

Ground No. 7 – Unexplained investment in jewellery.

8.

Ground No. 8 - Approval u/s 153D.

9.

Ground No. 9 – Reasonable opportunity of being heard not provided.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 – Order deserves to be quashed in absence of incriminating material.

4.

Ground No. 4 – Deemed dividend on account of credits exceeding remuneration/payments received from SEPL

5.

Ground No. 5 - Approval u/s 153D.

6.

Ground No. 6 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 - Transfer order u/s 127 dated 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 – Order deserves to be quashed in absence of incriminating material.

4.

Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.

5.

Ground No. 5 - Approval u/s 153D.

6.

Ground No. 6 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 – Order deserves to be quashed in absence of incriminating material.

4.

Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.

5.

Ground No. 5 - Approval u/s 153D. 7

8.

Ground No. 8 - Approval u/s 153D.

9.

Ground No. 9 – Reasonable opportunity of being heard not provided.

10.

Ground No. 10 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 – Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.

3.

Ground No. 3 - Approval u/s 153D.

4.

Ground No. 4 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law, hence bad in law.

5.

Ground No. 5 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 – Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 - Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.

4.

Ground No. 4 - Payment made by SEPL for construction of H.NO 323, Sector-9, Chandigarh.

5.

Ground No. 5 – Payment made by SEPL for construction of H.NO 3100, Sector-21, Chandigarh.

6.

Ground no. 6 – Addition u/s 69C r.w.s.115BBE on account of difference in valuation of H.NO 3100, Sector-21, Chandigarh.

7.

Ground No. 7 – Unexplained investment in jewellery.

8.

Ground No. 8 - Approval u/s 153D.

9.

Ground No. 9 – Reasonable opportunity of being heard not provided.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 – Order deserves to be quashed in absence of incriminating material.

4.

Ground No. 4 – Deemed dividend on account of credits exceeding remuneration/payments received from SEPL

5.

Ground No. 5 - Approval u/s 153D.

6.

Ground No. 6 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 - Transfer order u/s 127 dated 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 – Order deserves to be quashed in absence of incriminating material.

4.

Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.

5.

Ground No. 5 - Approval u/s 153D.

6.

Ground No. 6 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 – Order deserves to be quashed in absence of incriminating material.

4.

Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.

5.

Ground No. 5 - Approval u/s 153D. 7

8.

Ground No. 8 - Approval u/s 153D.

9.

Ground No. 9 – Reasonable opportunity of being heard not provided.

10.

Ground No. 10 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 – Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.

3.

Ground No. 3 - Approval u/s 153D.

4.

Ground No. 4 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law, hence bad in law.

5.

Ground No. 5 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 – Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 - Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.

4.

Ground No. 4 - Payment made by SEPL for construction of H.NO 323, Sector-9, Chandigarh.

5.

Ground No. 5 – Payment made by SEPL for construction of H.NO 3100, Sector-21, Chandigarh.

6.

Ground no. 6 – Addition u/s 69C r.w.s.115BBE on account of difference in valuation of H.NO 3100, Sector-21, Chandigarh.

7.

Ground No. 7 – Unexplained investment in jewellery.

8.

Ground No. 8 - Approval u/s 153D.

9.

Ground No. 9 – Reasonable opportunity of being heard not provided.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 – Order deserves to be quashed in absence of incriminating material.

4.

Ground No. 4 – Deemed dividend on account of credits exceeding remuneration/payments received from SEPL

5.

Ground No. 5 - Approval u/s 153D.

6.

Ground No. 6 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 - Transfer order u/s 127 dated 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 – Order deserves to be quashed in absence of incriminating material.

4.

Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.

5.

Ground No. 5 - Approval u/s 153D.

6.

Ground No. 6 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 – Order deserves to be quashed in absence of incriminating material.

4.

Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.

5.

Ground No. 5 - Approval u/s 153D. 7

8.

Ground No. 8 - Approval u/s 153D.

9.

Ground No. 9 – Reasonable opportunity of being heard not provided.

10.

Ground No. 10 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 – Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.

3.

Ground No. 3 - Approval u/s 153D.

4.

Ground No. 4 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law, hence bad in law.

5.

Ground No. 5 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 – Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 - Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.

4.

Ground No. 4 - Payment made by SEPL for construction of H.NO 323, Sector-9, Chandigarh.

5.

Ground No. 5 – Payment made by SEPL for construction of H.NO 3100, Sector-21, Chandigarh.

6.

Ground no. 6 – Addition u/s 69C r.w.s.115BBE on account of difference in valuation of H.NO 3100, Sector-21, Chandigarh.

7.

Ground No. 7 – Unexplained investment in jewellery.

8.

Ground No. 8 - Approval u/s 153D.

9.

Ground No. 9 – Reasonable opportunity of being heard not provided.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 – Order deserves to be quashed in absence of incriminating material.

4.

Ground No. 4 – Deemed dividend on account of credits exceeding remuneration/payments received from SEPL

5.

Ground No. 5 - Approval u/s 153D.

6.

Ground No. 6 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 - Transfer order u/s 127 dated 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 – Order deserves to be quashed in absence of incriminating material.

4.

Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.

5.

Ground No. 5 - Approval u/s 153D.

6.

Ground No. 6 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 – Order deserves to be quashed in absence of incriminating material.

4.

Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.

5.

Ground No. 5 - Approval u/s 153D. 7

8.

Ground No. 8 - Approval u/s 153D.

9.

Ground No. 9 – Reasonable opportunity of being heard not provided.

10.

Ground No. 10 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 – Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.

3.

Ground No. 3 - Approval u/s 153D.

4.

Ground No. 4 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law, hence bad in law.

5.

Ground No. 5 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 – Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 - Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.

4.

Ground No. 4 - Payment made by SEPL for construction of H.NO 323, Sector-9, Chandigarh.

5.

Ground No. 5 – Payment made by SEPL for construction of H.NO 3100, Sector-21, Chandigarh.

6.

Ground no. 6 – Addition u/s 69C r.w.s.115BBE on account of difference in valuation of H.NO 3100, Sector-21, Chandigarh.

7.

Ground No. 7 – Unexplained investment in jewellery.

8.

Ground No. 8 - Approval u/s 153D.

9.

Ground No. 9 – Reasonable opportunity of being heard not provided.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 – Order deserves to be quashed in absence of incriminating material.

4.

Ground No. 4 – Deemed dividend on account of credits exceeding remuneration/payments received from SEPL

5.

Ground No. 5 - Approval u/s 153D.

6.

Ground No. 6 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 - Transfer order u/s 127 dated 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 – Order deserves to be quashed in absence of incriminating material.

4.

Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.

5.

Ground No. 5 - Approval u/s 153D.

6.

Ground No. 6 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 – Order deserves to be quashed in absence of incriminating material.

4.

Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.

5.

Ground No. 5 - Approval u/s 153D. 7

8.

Ground No. 8 - Approval u/s 153D.

9.

Ground No. 9 – Reasonable opportunity of being heard not provided.

10.

Ground No. 10 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 – Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.

3.

Ground No. 3 - Approval u/s 153D.

4.

Ground No. 4 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law, hence bad in law.

5.

Ground No. 5 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 – Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 - Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.

4.

Ground No. 4 - Payment made by SEPL for construction of H.NO 323, Sector-9, Chandigarh.

5.

Ground No. 5 – Payment made by SEPL for construction of H.NO 3100, Sector-21, Chandigarh.

6.

Ground no. 6 – Addition u/s 69C r.w.s.115BBE on account of difference in valuation of H.NO 3100, Sector-21, Chandigarh.

7.

Ground No. 7 – Unexplained investment in jewellery.

8.

Ground No. 8 - Approval u/s 153D.

9.

Ground No. 9 – Reasonable opportunity of being heard not provided.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 – Order deserves to be quashed in absence of incriminating material.

4.

Ground No. 4 – Deemed dividend on account of credits exceeding remuneration/payments received from SEPL

5.

Ground No. 5 - Approval u/s 153D.

6.

Ground No. 6 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 - Transfer order u/s 127 dated 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 – Order deserves to be quashed in absence of incriminating material.

4.

Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.

5.

Ground No. 5 - Approval u/s 153D.

6.

Ground No. 6 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 – Order deserves to be quashed in absence of incriminating material.

4.

Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.

5.

Ground No. 5 - Approval u/s 153D. 7

8.

Ground No. 8 - Approval u/s 153D.

9.

Ground No. 9 – Reasonable opportunity of being heard not provided.

10.

Ground No. 10 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 – Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.

3.

Ground No. 3 - Approval u/s 153D.

4.

Ground No. 4 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law, hence bad in law.

5.

Ground No. 5 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 – Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 - Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.

4.

Ground No. 4 - Payment made by SEPL for construction of H.NO 323, Sector-9, Chandigarh.

5.

Ground No. 5 – Payment made by SEPL for construction of H.NO 3100, Sector-21, Chandigarh.

6.

Ground no. 6 – Addition u/s 69C r.w.s.115BBE on account of difference in valuation of H.NO 3100, Sector-21, Chandigarh.

7.

Ground No. 7 – Unexplained investment in jewellery.

8.

Ground No. 8 - Approval u/s 153D.

9.

Ground No. 9 – Reasonable opportunity of being heard not provided.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 – Order deserves to be quashed in absence of incriminating material.

4.

Ground No. 4 – Deemed dividend on account of credits exceeding remuneration/payments received from SEPL

5.

Ground No. 5 - Approval u/s 153D.

6.

Ground No. 6 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 - Transfer order u/s 127 dated 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 – Order deserves to be quashed in absence of incriminating material.

4.

Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.

5.

Ground No. 5 - Approval u/s 153D.

6.

Ground No. 6 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 – Order deserves to be quashed in absence of incriminating material.

4.

Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.

5.

Ground No. 5 - Approval u/s 153D. 7

8.

Ground No. 8 - Approval u/s 153D.

9.

Ground No. 9 – Reasonable opportunity of being heard not provided.

10.

Ground No. 10 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 – Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.

3.

Ground No. 3 - Approval u/s 153D.

4.

Ground No. 4 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law, hence bad in law.

5.

Ground No. 5 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 – Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 - Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.

4.

Ground No. 4 - Payment made by SEPL for construction of H.NO 323, Sector-9, Chandigarh.

5.

Ground No. 5 – Payment made by SEPL for construction of H.NO 3100, Sector-21, Chandigarh.

6.

Ground no. 6 – Addition u/s 69C r.w.s.115BBE on account of difference in valuation of H.NO 3100, Sector-21, Chandigarh.

7.

Ground No. 7 – Unexplained investment in jewellery.

8.

Ground No. 8 - Approval u/s 153D.

9.

Ground No. 9 – Reasonable opportunity of being heard not provided.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 – Order deserves to be quashed in absence of incriminating material.

4.

Ground No. 4 – Deemed dividend on account of credits exceeding remuneration/payments received from SEPL

5.

Ground No. 5 - Approval u/s 153D.

6.

Ground No. 6 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 - Transfer order u/s 127 dated 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 – Order deserves to be quashed in absence of incriminating material.

4.

Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.

5.

Ground No. 5 - Approval u/s 153D.

6.

Ground No. 6 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 – Order deserves to be quashed in absence of incriminating material.

4.

Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.

5.

Ground No. 5 - Approval u/s 153D. 7

8.

Ground No. 8 - Approval u/s 153D.

9.

Ground No. 9 – Reasonable opportunity of being heard not provided.

10.

Ground No. 10 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 – Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.

3.

Ground No. 3 - Approval u/s 153D.

4.

Ground No. 4 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law, hence bad in law.

5.

Ground No. 5 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 – Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 - Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.

4.

Ground No. 4 - Payment made by SEPL for construction of H.NO 323, Sector-9, Chandigarh.

5.

Ground No. 5 – Payment made by SEPL for construction of H.NO 3100, Sector-21, Chandigarh.

6.

Ground no. 6 – Addition u/s 69C r.w.s.115BBE on account of difference in valuation of H.NO 3100, Sector-21, Chandigarh.

7.

Ground No. 7 – Unexplained investment in jewellery.

8.

Ground No. 8 - Approval u/s 153D.

9.

Ground No. 9 – Reasonable opportunity of being heard not provided.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 – Order deserves to be quashed in absence of incriminating material.

4.

Ground No. 4 – Deemed dividend on account of credits exceeding remuneration/payments received from SEPL

5.

Ground No. 5 - Approval u/s 153D.

6.

Ground No. 6 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 - Transfer order u/s 127 dated 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 – Order deserves to be quashed in absence of incriminating material.

4.

Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.

5.

Ground No. 5 - Approval u/s 153D.

6.

Ground No. 6 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 – Order deserves to be quashed in absence of incriminating material.

4.

Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.

5.

Ground No. 5 - Approval u/s 153D. 7

8.

Ground No. 8 - Approval u/s 153D.

9.

Ground No. 9 – Reasonable opportunity of being heard not provided.

10.

Ground No. 10 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 – Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.

3.

Ground No. 3 - Approval u/s 153D.

4.

Ground No. 4 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law, hence bad in law.

5.

Ground No. 5 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 – Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 - Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.

4.

Ground No. 4 - Payment made by SEPL for construction of H.NO 323, Sector-9, Chandigarh.

5.

Ground No. 5 – Payment made by SEPL for construction of H.NO 3100, Sector-21, Chandigarh.

6.

Ground no. 6 – Addition u/s 69C r.w.s.115BBE on account of difference in valuation of H.NO 3100, Sector-21, Chandigarh.

7.

Ground No. 7 – Unexplained investment in jewellery.

8.

Ground No. 8 - Approval u/s 153D.

9.

Ground No. 9 – Reasonable opportunity of being heard not provided.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 – Order deserves to be quashed in absence of incriminating material.

4.

Ground No. 4 – Deemed dividend on account of credits exceeding remuneration/payments received from SEPL

5.

Ground No. 5 - Approval u/s 153D.

6.

Ground No. 6 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 - Transfer order u/s 127 dated 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 – Order deserves to be quashed in absence of incriminating material.

4.

Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.

5.

Ground No. 5 - Approval u/s 153D.

6.

Ground No. 6 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 – Order deserves to be quashed in absence of incriminating material.

4.

Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.

5.

Ground No. 5 - Approval u/s 153D. 7

8.

Ground No. 8 - Approval u/s 153D.

9.

Ground No. 9 – Reasonable opportunity of being heard not provided.

10.

Ground No. 10 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 – Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.

3.

Ground No. 3 - Approval u/s 153D.

4.

Ground No. 4 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law, hence bad in law.

5.

Ground No. 5 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 – Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 - Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.

4.

Ground No. 4 - Payment made by SEPL for construction of H.NO 323, Sector-9, Chandigarh.

5.

Ground No. 5 – Payment made by SEPL for construction of H.NO 3100, Sector-21, Chandigarh.

6.

Ground no. 6 – Addition u/s 69C r.w.s.115BBE on account of difference in valuation of H.NO 3100, Sector-21, Chandigarh.

7.

Ground No. 7 – Unexplained investment in jewellery.

8.

Ground No. 8 - Approval u/s 153D.

9.

Ground No. 9 – Reasonable opportunity of being heard not provided.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 – Order deserves to be quashed in absence of incriminating material.

4.

Ground No. 4 – Deemed dividend on account of credits exceeding remuneration/payments received from SEPL

5.

Ground No. 5 - Approval u/s 153D.

6.

Ground No. 6 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 - Transfer order u/s 127 dated 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 – Order deserves to be quashed in absence of incriminating material.

4.

Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.

5.

Ground No. 5 - Approval u/s 153D.

6.

Ground No. 6 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 – Order deserves to be quashed in absence of incriminating material.

4.

Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.

5.

Ground No. 5 - Approval u/s 153D. 7

8.

Ground No. 8 - Approval u/s 153D.

9.

Ground No. 9 – Reasonable opportunity of being heard not provided.

10.

Ground No. 10 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 – Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.

3.

Ground No. 3 - Approval u/s 153D.

4.

Ground No. 4 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law, hence bad in law.

5.

Ground No. 5 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 – Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 - Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.

4.

Ground No. 4 - Payment made by SEPL for construction of H.NO 323, Sector-9, Chandigarh.

5.

Ground No. 5 – Payment made by SEPL for construction of H.NO 3100, Sector-21, Chandigarh.

6.

Ground no. 6 – Addition u/s 69C r.w.s.115BBE on account of difference in valuation of H.NO 3100, Sector-21, Chandigarh.

7.

Ground No. 7 – Unexplained investment in jewellery.

8.

Ground No. 8 - Approval u/s 153D.

9.

Ground No. 9 – Reasonable opportunity of being heard not provided.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 – Order deserves to be quashed in absence of incriminating material.

4.

Ground No. 4 – Deemed dividend on account of credits exceeding remuneration/payments received from SEPL

5.

Ground No. 5 - Approval u/s 153D.

6.

Ground No. 6 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 - Transfer order u/s 127 dated 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 – Order deserves to be quashed in absence of incriminating material.

4.

Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.

5.

Ground No. 5 - Approval u/s 153D.

6.

Ground No. 6 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 – Order deserves to be quashed in absence of incriminating material.

4.

Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.

5.

Ground No. 5 - Approval u/s 153D. 7

8.

Ground No. 8 - Approval u/s 153D.

9.

Ground No. 9 – Reasonable opportunity of being heard not provided.

10.

Ground No. 10 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 – Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.

3.

Ground No. 3 - Approval u/s 153D.

4.

Ground No. 4 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law, hence bad in law.

5.

Ground No. 5 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 – Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 - Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.

4.

Ground No. 4 - Payment made by SEPL for construction of H.NO 323, Sector-9, Chandigarh.

5.

Ground No. 5 – Payment made by SEPL for construction of H.NO 3100, Sector-21, Chandigarh.

6.

Ground no. 6 – Addition u/s 69C r.w.s.115BBE on account of difference in valuation of H.NO 3100, Sector-21, Chandigarh.

7.

Ground No. 7 – Unexplained investment in jewellery.

8.

Ground No. 8 - Approval u/s 153D.

9.

Ground No. 9 – Reasonable opportunity of being heard not provided.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 – Order deserves to be quashed in absence of incriminating material.

4.

Ground No. 4 – Deemed dividend on account of credits exceeding remuneration/payments received from SEPL

5.

Ground No. 5 - Approval u/s 153D.

6.

Ground No. 6 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 - Transfer order u/s 127 dated 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 – Order deserves to be quashed in absence of incriminating material.

4.

Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.

5.

Ground No. 5 - Approval u/s 153D.

6.

Ground No. 6 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 – Order deserves to be quashed in absence of incriminating material.

4.

Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.

5.

Ground No. 5 - Approval u/s 153D. 7

8.

Ground No. 8 - Approval u/s 153D.

9.

Ground No. 9 – Reasonable opportunity of being heard not provided.

10.

Ground No. 10 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 – Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.

3.

Ground No. 3 - Approval u/s 153D.

4.

Ground No. 4 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law, hence bad in law.

5.

Ground No. 5 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 – Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 - Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.

4.

Ground No. 4 - Payment made by SEPL for construction of H.NO 323, Sector-9, Chandigarh.

5.

Ground No. 5 – Payment made by SEPL for construction of H.NO 3100, Sector-21, Chandigarh.

6.

Ground no. 6 – Addition u/s 69C r.w.s.115BBE on account of difference in valuation of H.NO 3100, Sector-21, Chandigarh.

7.

Ground No. 7 – Unexplained investment in jewellery.

8.

Ground No. 8 - Approval u/s 153D.

9.

Ground No. 9 – Reasonable opportunity of being heard not provided.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 – Order deserves to be quashed in absence of incriminating material.

4.

Ground No. 4 – Deemed dividend on account of credits exceeding remuneration/payments received from SEPL

5.

Ground No. 5 - Approval u/s 153D.

6.

Ground No. 6 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 - Transfer order u/s 127 dated 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 – Order deserves to be quashed in absence of incriminating material.

4.

Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.

5.

Ground No. 5 - Approval u/s 153D.

6.

Ground No. 6 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 – Order deserves to be quashed in absence of incriminating material.

4.

Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.

5.

Ground No. 5 - Approval u/s 153D. 7

8.

Ground No. 8 - Approval u/s 153D.

9.

Ground No. 9 – Reasonable opportunity of being heard not provided.

10.

Ground No. 10 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 – Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.

3.

Ground No. 3 - Approval u/s 153D.

4.

Ground No. 4 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law, hence bad in law.

5.

Ground No. 5 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 – Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 - Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.

4.

Ground No. 4 - Payment made by SEPL for construction of H.NO 323, Sector-9, Chandigarh.

5.

Ground No. 5 – Payment made by SEPL for construction of H.NO 3100, Sector-21, Chandigarh.

6.

Ground no. 6 – Addition u/s 69C r.w.s.115BBE on account of difference in valuation of H.NO 3100, Sector-21, Chandigarh.

7.

Ground No. 7 – Unexplained investment in jewellery.

8.

Ground No. 8 - Approval u/s 153D.

9.

Ground No. 9 – Reasonable opportunity of being heard not provided.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 – Order deserves to be quashed in absence of incriminating material.

4.

Ground No. 4 – Deemed dividend on account of credits exceeding remuneration/payments received from SEPL

5.

Ground No. 5 - Approval u/s 153D.

6.

Ground No. 6 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 - Transfer order u/s 127 dated 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 – Order deserves to be quashed in absence of incriminating material.

4.

Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.

5.

Ground No. 5 - Approval u/s 153D.

6.

Ground No. 6 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 – Order deserves to be quashed in absence of incriminating material.

4.

Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.

5.

Ground No. 5 - Approval u/s 153D. 7

8.

Ground No. 8 - Approval u/s 153D.

9.

Ground No. 9 – Reasonable opportunity of being heard not provided.

10.

Ground No. 10 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 – Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.

3.

Ground No. 3 - Approval u/s 153D.

4.

Ground No. 4 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law, hence bad in law.

5.

Ground No. 5 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 – Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 - Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.

4.

Ground No. 4 - Payment made by SEPL for construction of H.NO 323, Sector-9, Chandigarh.

5.

Ground No. 5 – Payment made by SEPL for construction of H.NO 3100, Sector-21, Chandigarh.

6.

Ground no. 6 – Addition u/s 69C r.w.s.115BBE on account of difference in valuation of H.NO 3100, Sector-21, Chandigarh.

7.

Ground No. 7 – Unexplained investment in jewellery.

8.

Ground No. 8 - Approval u/s 153D.

9.

Ground No. 9 – Reasonable opportunity of being heard not provided.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 – Order deserves to be quashed in absence of incriminating material.

4.

Ground No. 4 – Deemed dividend on account of credits exceeding remuneration/payments received from SEPL

5.

Ground No. 5 - Approval u/s 153D.

6.

Ground No. 6 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 - Transfer order u/s 127 dated 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 – Order deserves to be quashed in absence of incriminating material.

4.

Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.

5.

Ground No. 5 - Approval u/s 153D.

6.

Ground No. 6 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 – Order deserves to be quashed in absence of incriminating material.

4.

Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.

5.

Ground No. 5 - Approval u/s 153D. 7

8.

Ground No. 8 - Approval u/s 153D.

9.

Ground No. 9 – Reasonable opportunity of being heard not provided.

10.

Ground No. 10 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 – Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.

3.

Ground No. 3 - Approval u/s 153D.

4.

Ground No. 4 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law, hence bad in law.

5.

Ground No. 5 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 – Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 - Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.

4.

Ground No. 4 - Payment made by SEPL for construction of H.NO 323, Sector-9, Chandigarh.

5.

Ground No. 5 – Payment made by SEPL for construction of H.NO 3100, Sector-21, Chandigarh.

6.

Ground no. 6 – Addition u/s 69C r.w.s.115BBE on account of difference in valuation of H.NO 3100, Sector-21, Chandigarh.

7.

Ground No. 7 – Unexplained investment in jewellery.

8.

Ground No. 8 - Approval u/s 153D.

9.

Ground No. 9 – Reasonable opportunity of being heard not provided.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 – Order deserves to be quashed in absence of incriminating material.

4.

Ground No. 4 – Deemed dividend on account of credits exceeding remuneration/payments received from SEPL

5.

Ground No. 5 - Approval u/s 153D.

6.

Ground No. 6 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 - Transfer order u/s 127 dated 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 – Order deserves to be quashed in absence of incriminating material.

4.

Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.

5.

Ground No. 5 - Approval u/s 153D.

6.

Ground No. 6 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 – Order deserves to be quashed in absence of incriminating material.

4.

Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.

5.

Ground No. 5 - Approval u/s 153D. 7

8.

Ground No. 8 - Approval u/s 153D.

9.

Ground No. 9 – Reasonable opportunity of being heard not provided.

10.

Ground No. 10 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 – Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.

3.

Ground No. 3 - Approval u/s 153D.

4.

Ground No. 4 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law, hence bad in law.

5.

Ground No. 5 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 – Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 - Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.

4.

Ground No. 4 - Payment made by SEPL for construction of H.NO 323, Sector-9, Chandigarh.

5.

Ground No. 5 – Payment made by SEPL for construction of H.NO 3100, Sector-21, Chandigarh.

6.

Ground no. 6 – Addition u/s 69C r.w.s.115BBE on account of difference in valuation of H.NO 3100, Sector-21, Chandigarh.

7.

Ground No. 7 – Unexplained investment in jewellery.

8.

Ground No. 8 - Approval u/s 153D.

9.

Ground No. 9 – Reasonable opportunity of being heard not provided.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 – Order deserves to be quashed in absence of incriminating material.

4.

Ground No. 4 – Deemed dividend on account of credits exceeding remuneration/payments received from SEPL

5.

Ground No. 5 - Approval u/s 153D.

6.

Ground No. 6 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 - Transfer order u/s 127 dated 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 – Order deserves to be quashed in absence of incriminating material.

4.

Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.

5.

Ground No. 5 - Approval u/s 153D.

6.

Ground No. 6 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 – Order deserves to be quashed in absence of incriminating material.

4.

Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.

5.

Ground No. 5 - Approval u/s 153D. 7

8.

Ground No. 8 - Approval u/s 153D.

9.

Ground No. 9 – Reasonable opportunity of being heard not provided.

10.

Ground No. 10 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 – Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.

3.

Ground No. 3 - Approval u/s 153D.

4.

Ground No. 4 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law, hence bad in law.

5.

Ground No. 5 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 – Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 - Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.

4.

Ground No. 4 - Payment made by SEPL for construction of H.NO 323, Sector-9, Chandigarh.

5.

Ground No. 5 – Payment made by SEPL for construction of H.NO 3100, Sector-21, Chandigarh.

6.

Ground no. 6 – Addition u/s 69C r.w.s.115BBE on account of difference in valuation of H.NO 3100, Sector-21, Chandigarh.

7.

Ground No. 7 – Unexplained investment in jewellery.

8.

Ground No. 8 - Approval u/s 153D.

9.

Ground No. 9 – Reasonable opportunity of being heard not provided.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 – Order deserves to be quashed in absence of incriminating material.

4.

Ground No. 4 – Deemed dividend on account of credits exceeding remuneration/payments received from SEPL

5.

Ground No. 5 - Approval u/s 153D.

6.

Ground No. 6 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 - Transfer order u/s 127 dated 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 – Order deserves to be quashed in absence of incriminating material.

4.

Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.

5.

Ground No. 5 - Approval u/s 153D.

6.

Ground No. 6 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 – Order deserves to be quashed in absence of incriminating material.

4.

Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.

5.

Ground No. 5 - Approval u/s 153D. 7

8.

Ground No. 8 - Approval u/s 153D.

9.

Ground No. 9 – Reasonable opportunity of being heard not provided.

10.

Ground No. 10 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 – Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.

3.

Ground No. 3 - Approval u/s 153D.

4.

Ground No. 4 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law, hence bad in law.

5.

Ground No. 5 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 – Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 - Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.

4.

Ground No. 4 - Payment made by SEPL for construction of H.NO 323, Sector-9, Chandigarh.

5.

Ground No. 5 – Payment made by SEPL for construction of H.NO 3100, Sector-21, Chandigarh.

6.

Ground no. 6 – Addition u/s 69C r.w.s.115BBE on account of difference in valuation of H.NO 3100, Sector-21, Chandigarh.

7.

Ground No. 7 – Unexplained investment in jewellery.

8.

Ground No. 8 - Approval u/s 153D.

9.

Ground No. 9 – Reasonable opportunity of being heard not provided.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 – Order deserves to be quashed in absence of incriminating material.

4.

Ground No. 4 – Deemed dividend on account of credits exceeding remuneration/payments received from SEPL

5.

Ground No. 5 - Approval u/s 153D.

6.

Ground No. 6 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 - Transfer order u/s 127 dated 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 – Order deserves to be quashed in absence of incriminating material.

4.

Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.

5.

Ground No. 5 - Approval u/s 153D.

6.

Ground No. 6 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 – Order deserves to be quashed in absence of incriminating material.

4.

Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.

5.

Ground No. 5 - Approval u/s 153D. 7

8.

Ground No. 8 - Approval u/s 153D.

9.

Ground No. 9 – Reasonable opportunity of being heard not provided.

10.

Ground No. 10 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 – Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.

3.

Ground No. 3 - Approval u/s 153D.

4.

Ground No. 4 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law, hence bad in law.

5.

Ground No. 5 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 – Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 - Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.

4.

Ground No. 4 - Payment made by SEPL for construction of H.NO 323, Sector-9, Chandigarh.

5.

Ground No. 5 – Payment made by SEPL for construction of H.NO 3100, Sector-21, Chandigarh.

6.

Ground no. 6 – Addition u/s 69C r.w.s.115BBE on account of difference in valuation of H.NO 3100, Sector-21, Chandigarh.

7.

Ground No. 7 – Unexplained investment in jewellery.

8.

Ground No. 8 - Approval u/s 153D.

9.

Ground No. 9 – Reasonable opportunity of being heard not provided.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 – Order deserves to be quashed in absence of incriminating material.

4.

Ground No. 4 – Deemed dividend on account of credits exceeding remuneration/payments received from SEPL

5.

Ground No. 5 - Approval u/s 153D.

6.

Ground No. 6 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 - Transfer order u/s 127 dated 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 – Order deserves to be quashed in absence of incriminating material.

4.

Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.

5.

Ground No. 5 - Approval u/s 153D.

6.

Ground No. 6 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 – Order deserves to be quashed in absence of incriminating material.

4.

Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.

5.

Ground No. 5 - Approval u/s 153D. 7

8.

Ground No. 8 - Approval u/s 153D.

9.

Ground No. 9 – Reasonable opportunity of being heard not provided.

10.

Ground No. 10 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 – Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.

3.

Ground No. 3 - Approval u/s 153D.

4.

Ground No. 4 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law, hence bad in law.

5.

Ground No. 5 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 – Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 - Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.

4.

Ground No. 4 - Payment made by SEPL for construction of H.NO 323, Sector-9, Chandigarh.

5.

Ground No. 5 – Payment made by SEPL for construction of H.NO 3100, Sector-21, Chandigarh.

6.

Ground no. 6 – Addition u/s 69C r.w.s.115BBE on account of difference in valuation of H.NO 3100, Sector-21, Chandigarh.

7.

Ground No. 7 – Unexplained investment in jewellery.

8.

Ground No. 8 - Approval u/s 153D.

9.

Ground No. 9 – Reasonable opportunity of being heard not provided.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 – Order deserves to be quashed in absence of incriminating material.

4.

Ground No. 4 – Deemed dividend on account of credits exceeding remuneration/payments received from SEPL

5.

Ground No. 5 - Approval u/s 153D.

6.

Ground No. 6 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 - Transfer order u/s 127 dated 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 – Order deserves to be quashed in absence of incriminating material.

4.

Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.

5.

Ground No. 5 - Approval u/s 153D.

6.

Ground No. 6 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 – Order deserves to be quashed in absence of incriminating material.

4.

Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.

5.

Ground No. 5 - Approval u/s 153D. 7

8.

Ground No. 8 - Approval u/s 153D.

9.

Ground No. 9 – Reasonable opportunity of being heard not provided.

10.

Ground No. 10 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 – Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.

3.

Ground No. 3 - Approval u/s 153D.

4.

Ground No. 4 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law, hence bad in law.

5.

Ground No. 5 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 – Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 - Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.

4.

Ground No. 4 - Payment made by SEPL for construction of H.NO 323, Sector-9, Chandigarh.

5.

Ground No. 5 – Payment made by SEPL for construction of H.NO 3100, Sector-21, Chandigarh.

6.

Ground no. 6 – Addition u/s 69C r.w.s.115BBE on account of difference in valuation of H.NO 3100, Sector-21, Chandigarh.

7.

Ground No. 7 – Unexplained investment in jewellery.

8.

Ground No. 8 - Approval u/s 153D.

9.

Ground No. 9 – Reasonable opportunity of being heard not provided.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 – Order deserves to be quashed in absence of incriminating material.

4.

Ground No. 4 – Deemed dividend on account of credits exceeding remuneration/payments received from SEPL

5.

Ground No. 5 - Approval u/s 153D.

6.

Ground No. 6 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 - Transfer order u/s 127 dated 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 – Order deserves to be quashed in absence of incriminating material.

4.

Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.

5.

Ground No. 5 - Approval u/s 153D.

6.

Ground No. 6 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 – Order deserves to be quashed in absence of incriminating material.

4.

Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.

5.

Ground No. 5 - Approval u/s 153D. 7

8.

Ground No. 8 - Approval u/s 153D.

9.

Ground No. 9 – Reasonable opportunity of being heard not provided.

10.

Ground No. 10 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 – Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.

3.

Ground No. 3 - Approval u/s 153D.

4.

Ground No. 4 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law, hence bad in law.

5.

Ground No. 5 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 – Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 - Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.

4.

Ground No. 4 - Payment made by SEPL for construction of H.NO 323, Sector-9, Chandigarh.

5.

Ground No. 5 – Payment made by SEPL for construction of H.NO 3100, Sector-21, Chandigarh.

6.

Ground no. 6 – Addition u/s 69C r.w.s.115BBE on account of difference in valuation of H.NO 3100, Sector-21, Chandigarh.

7.

Ground No. 7 – Unexplained investment in jewellery.

8.

Ground No. 8 - Approval u/s 153D.

9.

Ground No. 9 – Reasonable opportunity of being heard not provided.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 – Order deserves to be quashed in absence of incriminating material.

4.

Ground No. 4 – Deemed dividend on account of credits exceeding remuneration/payments received from SEPL

5.

Ground No. 5 - Approval u/s 153D.

6.

Ground No. 6 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 - Transfer order u/s 127 dated 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 – Order deserves to be quashed in absence of incriminating material.

4.

Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.

5.

Ground No. 5 - Approval u/s 153D.

6.

Ground No. 6 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 – Order deserves to be quashed in absence of incriminating material.

4.

Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.

5.

Ground No. 5 - Approval u/s 153D. 7

8.

Ground No. 8 - Approval u/s 153D.

9.

Ground No. 9 – Reasonable opportunity of being heard not provided.

10.

Ground No. 10 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 – Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.

3.

Ground No. 3 - Approval u/s 153D.

4.

Ground No. 4 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law, hence bad in law.

5.

Ground No. 5 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 – Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 - Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.

4.

Ground No. 4 - Payment made by SEPL for construction of H.NO 323, Sector-9, Chandigarh.

5.

Ground No. 5 – Payment made by SEPL for construction of H.NO 3100, Sector-21, Chandigarh.

6.

Ground no. 6 – Addition u/s 69C r.w.s.115BBE on account of difference in valuation of H.NO 3100, Sector-21, Chandigarh.

7.

Ground No. 7 – Unexplained investment in jewellery.

8.

Ground No. 8 - Approval u/s 153D.

9.

Ground No. 9 – Reasonable opportunity of being heard not provided.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 – Order deserves to be quashed in absence of incriminating material.

4.

Ground No. 4 – Deemed dividend on account of credits exceeding remuneration/payments received from SEPL

5.

Ground No. 5 - Approval u/s 153D.

6.

Ground No. 6 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 - Transfer order u/s 127 dated 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 – Order deserves to be quashed in absence of incriminating material.

4.

Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.

5.

Ground No. 5 - Approval u/s 153D.

6.

Ground No. 6 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 – Order deserves to be quashed in absence of incriminating material.

4.

Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.

5.

Ground No. 5 - Approval u/s 153D. 7

8.

Ground No. 8 - Approval u/s 153D.

9.

Ground No. 9 – Reasonable opportunity of being heard not provided.

10.

Ground No. 10 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 – Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.

3.

Ground No. 3 - Approval u/s 153D.

4.

Ground No. 4 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law, hence bad in law.

5.

Ground No. 5 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 – Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 - Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.

4.

Ground No. 4 - Payment made by SEPL for construction of H.NO 323, Sector-9, Chandigarh.

5.

Ground No. 5 – Payment made by SEPL for construction of H.NO 3100, Sector-21, Chandigarh.

6.

Ground no. 6 – Addition u/s 69C r.w.s.115BBE on account of difference in valuation of H.NO 3100, Sector-21, Chandigarh.

7.

Ground No. 7 – Unexplained investment in jewellery.

8.

Ground No. 8 - Approval u/s 153D.

9.

Ground No. 9 – Reasonable opportunity of being heard not provided.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 – Order deserves to be quashed in absence of incriminating material.

4.

Ground No. 4 – Deemed dividend on account of credits exceeding remuneration/payments received from SEPL

5.

Ground No. 5 - Approval u/s 153D.

6.

Ground No. 6 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 - Transfer order u/s 127 dated 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 – Order deserves to be quashed in absence of incriminating material.

4.

Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.

5.

Ground No. 5 - Approval u/s 153D.

6.

Ground No. 6 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 – Order deserves to be quashed in absence of incriminating material.

4.

Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.

5.

Ground No. 5 - Approval u/s 153D. 7

8.

Ground No. 8 - Approval u/s 153D.

9.

Ground No. 9 – Reasonable opportunity of being heard not provided.

10.

Ground No. 10 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 – Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.

3.

Ground No. 3 - Approval u/s 153D.

4.

Ground No. 4 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law, hence bad in law.

5.

Ground No. 5 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 – Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 - Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.

4.

Ground No. 4 - Payment made by SEPL for construction of H.NO 323, Sector-9, Chandigarh.

5.

Ground No. 5 – Payment made by SEPL for construction of H.NO 3100, Sector-21, Chandigarh.

6.

Ground no. 6 – Addition u/s 69C r.w.s.115BBE on account of difference in valuation of H.NO 3100, Sector-21, Chandigarh.

7.

Ground No. 7 – Unexplained investment in jewellery.

8.

Ground No. 8 - Approval u/s 153D.

9.

Ground No. 9 – Reasonable opportunity of being heard not provided.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 – Order deserves to be quashed in absence of incriminating material.

4.

Ground No. 4 – Deemed dividend on account of credits exceeding remuneration/payments received from SEPL

5.

Ground No. 5 - Approval u/s 153D.

6.

Ground No. 6 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 - Transfer order u/s 127 dated 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 – Order deserves to be quashed in absence of incriminating material.

4.

Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.

5.

Ground No. 5 - Approval u/s 153D.

6.

Ground No. 6 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 – Order deserves to be quashed in absence of incriminating material.

4.

Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.

5.

Ground No. 5 - Approval u/s 153D. 7

8.

Ground No. 8 - Approval u/s 153D.

9.

Ground No. 9 – Reasonable opportunity of being heard not provided.

10.

Ground No. 10 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 – Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.

3.

Ground No. 3 - Approval u/s 153D.

4.

Ground No. 4 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law, hence bad in law.

5.

Ground No. 5 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 – Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 - Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.

4.

Ground No. 4 - Payment made by SEPL for construction of H.NO 323, Sector-9, Chandigarh.

5.

Ground No. 5 – Payment made by SEPL for construction of H.NO 3100, Sector-21, Chandigarh.

6.

Ground no. 6 – Addition u/s 69C r.w.s.115BBE on account of difference in valuation of H.NO 3100, Sector-21, Chandigarh.

7.

Ground No. 7 – Unexplained investment in jewellery.

8.

Ground No. 8 - Approval u/s 153D.

9.

Ground No. 9 – Reasonable opportunity of being heard not provided.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 – Order deserves to be quashed in absence of incriminating material.

4.

Ground No. 4 – Deemed dividend on account of credits exceeding remuneration/payments received from SEPL

5.

Ground No. 5 - Approval u/s 153D.

6.

Ground No. 6 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 - Transfer order u/s 127 dated 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 – Order deserves to be quashed in absence of incriminating material.

4.

Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.

5.

Ground No. 5 - Approval u/s 153D.

6.

Ground No. 6 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 – Order deserves to be quashed in absence of incriminating material.

4.

Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.

5.

Ground No. 5 - Approval u/s 153D. 7

8.

Ground No. 8 - Approval u/s 153D.

9.

Ground No. 9 – Reasonable opportunity of being heard not provided.

10.

Ground No. 10 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 – Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.

3.

Ground No. 3 - Approval u/s 153D.

4.

Ground No. 4 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law, hence bad in law.

5.

Ground No. 5 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 – Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 - Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.

4.

Ground No. 4 - Payment made by SEPL for construction of H.NO 323, Sector-9, Chandigarh.

5.

Ground No. 5 – Payment made by SEPL for construction of H.NO 3100, Sector-21, Chandigarh.

6.

Ground no. 6 – Addition u/s 69C r.w.s.115BBE on account of difference in valuation of H.NO 3100, Sector-21, Chandigarh.

7.

Ground No. 7 – Unexplained investment in jewellery.

8.

Ground No. 8 - Approval u/s 153D.

9.

Ground No. 9 – Reasonable opportunity of being heard not provided.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 – Order deserves to be quashed in absence of incriminating material.

4.

Ground No. 4 – Deemed dividend on account of credits exceeding remuneration/payments received from SEPL

5.

Ground No. 5 - Approval u/s 153D.

6.

Ground No. 6 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 - Transfer order u/s 127 dated 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 – Order deserves to be quashed in absence of incriminating material.

4.

Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.

5.

Ground No. 5 - Approval u/s 153D.

6.

Ground No. 6 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 – Order deserves to be quashed in absence of incriminating material.

4.

Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.

5.

Ground No. 5 - Approval u/s 153D. 7

8.

Ground No. 8 - Approval u/s 153D.

9.

Ground No. 9 – Reasonable opportunity of being heard not provided.

10.

Ground No. 10 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 – Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.

3.

Ground No. 3 - Approval u/s 153D.

4.

Ground No. 4 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law, hence bad in law.

5.

Ground No. 5 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 – Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 - Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.

4.

Ground No. 4 - Payment made by SEPL for construction of H.NO 323, Sector-9, Chandigarh.

5.

Ground No. 5 – Payment made by SEPL for construction of H.NO 3100, Sector-21, Chandigarh.

6.

Ground no. 6 – Addition u/s 69C r.w.s.115BBE on account of difference in valuation of H.NO 3100, Sector-21, Chandigarh.

7.

Ground No. 7 – Unexplained investment in jewellery.

8.

Ground No. 8 - Approval u/s 153D.

9.

Ground No. 9 – Reasonable opportunity of being heard not provided.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 – Order deserves to be quashed in absence of incriminating material.

4.

Ground No. 4 – Deemed dividend on account of credits exceeding remuneration/payments received from SEPL

5.

Ground No. 5 - Approval u/s 153D.

6.

Ground No. 6 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 - Transfer order u/s 127 dated 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 – Order deserves to be quashed in absence of incriminating material.

4.

Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.

5.

Ground No. 5 - Approval u/s 153D.

6.

Ground No. 6 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 – Order deserves to be quashed in absence of incriminating material.

4.

Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.

5.

Ground No. 5 - Approval u/s 153D. 7

8.

Ground No. 8 - Approval u/s 153D.

9.

Ground No. 9 – Reasonable opportunity of being heard not given.

10.

Ground No. 10 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 – Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.

3.

Ground No. 3 - Approval u/s 153D.

4.

Ground No. 4 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law, hence bad in law.

5.

Ground No. 5 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 – Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 - Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.

4.

Ground No. 4 - Payment made by SEPL for construction of H.NO 323, Sector-9, Chandigarh.

5.

Ground No. 5 – Payment made by SEPL for construction of H.NO 3100, Sector-21, Chandigarh.

6.

Ground no. 6 – Addition u/s 69C r.w.s.115BBE on account of difference in valuation of H.NO 3100, Sector-21, Chandigarh.

7.

Ground No. 7 – Unexplained investment in jewellery.

8.

Ground No. 8 - Approval u/s 153D.

9.

Ground No. 9 – Reasonable opportunity of being heard not provided.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 – Order deserves to be quashed in absence of incriminating material.

4.

Ground No. 4 – Deemed dividend on account of credits exceeding remuneration/payments received from SEPL

5.

Ground No. 5 - Approval u/s 153D.

6.

Ground No. 6 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 - Transfer order u/s 127 dated 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 – Order deserves to be quashed in absence of incriminating material.

4.

Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.

5.

Ground No. 5 - Approval u/s 153D.

6.

Ground No. 6 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 – Order deserves to be quashed in absence of incriminating material.

4.

Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.

5.

Ground No. 5 - Approval u/s 153D. 7

8.

Ground No. 8 - Approval u/s 153D.

9.

Ground No. 9 – Reasonable opportunity of being heard not provided.

10.

Ground No. 10 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 – Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.

3.

Ground No. 3 - Approval u/s 153D.

4.

Ground No. 4 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law, hence bad in law.

5.

Ground No. 5 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 – Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 - Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.

4.

Ground No. 4 - Payment made by SEPL for construction of H.NO 323, Sector-9, Chandigarh.

5.

Ground No. 5 – Payment made by SEPL for construction of H.NO 3100, Sector-21, Chandigarh.

6.

Ground no. 6 – Addition u/s 69C r.w.s.115BBE on account of difference in valuation of H.NO 3100, Sector-21, Chandigarh.

7.

Ground No. 7 – Unexplained investment in jewellery.

8.

Ground No. 8 - Approval u/s 153D.

9.

Ground No. 9 – Reasonable opportunity of being heard not provided.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 – Order deserves to be quashed in absence of incriminating material.

4.

Ground No. 4 – Deemed dividend on account of credits exceeding remuneration/payments received from SEPL

5.

Ground No. 5 - Approval u/s 153D.

6.

Ground No. 6 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 - Transfer order u/s 127 dated 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 – Order deserves to be quashed in absence of incriminating material.

4.

Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.

5.

Ground No. 5 - Approval u/s 153D.

6.

Ground No. 6 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 – Order deserves to be quashed in absence of incriminating material.

4.

Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.

5.

Ground No. 5 - Approval u/s 153D. 7

8.

Ground No. 8 - Approval u/s 153D.

9.

Ground No. 9 – Reasonable opportunity of being heard not given.

10.

Ground No. 10 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 – Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.

3.

Ground No. 3 - Approval u/s 153D.

4.

Ground No. 4 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law, hence bad in law.

5.

Ground No. 5 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 – Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 - Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.

4.

Ground No. 4 - Payment made by SEPL for construction of H.NO 323, Sector-9, Chandigarh.

5.

Ground No. 5 – Payment made by SEPL for construction of H.NO 3100, Sector-21, Chandigarh.

6.

Ground no. 6 – Addition u/s 69C r.w.s.115BBE on account of difference in valuation of H.NO 3100, Sector-21, Chandigarh.

7.

Ground No. 7 – Unexplained investment in jewellery.

8.

Ground No. 8 - Approval u/s 153D.

9.

Ground No. 9 – Reasonable opportunity of being heard not provided.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 – Order deserves to be quashed in absence of incriminating material.

4.

Ground No. 4 – Deemed dividend on account of credits exceeding remuneration/payments received from SEPL

5.

Ground No. 5 - Approval u/s 153D.

6.

Ground No. 6 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 - Transfer order u/s 127 dated 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 – Order deserves to be quashed in absence of incriminating material.

4.

Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.

5.

Ground No. 5 - Approval u/s 153D.

6.

Ground No. 6 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 – Order deserves to be quashed in absence of incriminating material.

4.

Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.

5.

Ground No. 5 - Approval u/s 153D. 7

8.

Ground No. 8 - Approval u/s 153D.

9.

Ground No. 9 – Reasonable opportunity of being heard not provided.

10.

Ground No. 10 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 – Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.

3.

Ground No. 3 - Approval u/s 153D.

4.

Ground No. 4 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law, hence bad in law.

5.

Ground No. 5 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 – Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 - Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.

4.

Ground No. 4 - Payment made by SEPL for construction of H.NO 323, Sector-9, Chandigarh.

5.

Ground No. 5 – Payment made by SEPL for construction of H.NO 3100, Sector-21, Chandigarh.

6.

Ground no. 6 – Addition u/s 69C r.w.s.115BBE on account of difference in valuation of H.NO 3100, Sector-21, Chandigarh.

7.

Ground No. 7 – Unexplained investment in jewellery.

8.

Ground No. 8 - Approval u/s 153D.

9.

Ground No. 9 – Reasonable opportunity of being heard not provided.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 – Order deserves to be quashed in absence of incriminating material.

4.

Ground No. 4 – Deemed dividend on account of credits exceeding remuneration/payments received from SEPL

5.

Ground No. 5 - Approval u/s 153D.

6.

Ground No. 6 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 - Transfer order u/s 127 dated 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 – Order deserves to be quashed in absence of incriminating material.

4.

Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.

5.

Ground No. 5 - Approval u/s 153D.

6.

Ground No. 6 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 – Order deserves to be quashed in absence of incriminating material.

4.

Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.

5.

Ground No. 5 - Approval u/s 153D. 7

8.

Ground No. 8 - Approval u/s 153D.

9.

Ground No. 9 – Reasonable opportunity of being heard not provided.

10.

Ground No. 10 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 – Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.

3.

Ground No. 3 - Approval u/s 153D.

4.

Ground No. 4 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law, hence bad in law.

5.

Ground No. 5 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 – Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 - Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.

4.

Ground No. 4 - Payment made by SEPL for construction of H.NO 323, Sector-9, Chandigarh.

5.

Ground No. 5 – Payment made by SEPL for construction of H.NO 3100, Sector-21, Chandigarh.

6.

Ground no. 6 – Addition u/s 69C r.w.s.115BBE on account of difference in valuation of H.NO 3100, Sector-21, Chandigarh.

7.

Ground No. 7 – Unexplained investment in jewellery.

8.

Ground No. 8 - Approval u/s 153D.

9.

Ground No. 9 – Reasonable opportunity of being heard not provided.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 – Order deserves to be quashed in absence of incriminating material.

4.

Ground No. 4 – Deemed dividend on account of credits exceeding remuneration/payments received from SEPL

5.

Ground No. 5 - Approval u/s 153D.

6.

Ground No. 6 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 - Transfer order u/s 127 dated 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 – Order deserves to be quashed in absence of incriminating material.

4.

Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.

5.

Ground No. 5 - Approval u/s 153D.

6.

Ground No. 6 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 – Order deserves to be quashed in absence of incriminating material.

4.

Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.

5.

Ground No. 5 - Approval u/s 153D. 7

8.

Ground No. 8 - Approval u/s 153D.

9.

Ground No. 9 – Reasonable opportunity of being heard not provided.

10.

Ground No. 10 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 – Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.

3.

Ground No. 3 - Approval u/s 153D.

4.

Ground No. 4 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law, hence bad in law.

5.

Ground No. 5 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 – Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 - Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.

4.

Ground No. 4 - Payment made by SEPL for construction of H.NO 323, Sector-9, Chandigarh.

5.

Ground No. 5 – Payment made by SEPL for construction of H.NO 3100, Sector-21, Chandigarh.

6.

Ground no. 6 – Addition u/s 69C r.w.s.115BBE on account of difference in valuation of H.NO 3100, Sector-21, Chandigarh.

7.

Ground No. 7 – Unexplained investment in jewellery.

8.

Ground No. 8 - Approval u/s 153D.

9.

Ground No. 9 – Reasonable opportunity of being heard not provided.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 – Order deserves to be quashed in absence of incriminating material.

4.

Ground No. 4 – Deemed dividend on account of credits exceeding remuneration/payments received from SEPL

5.

Ground No. 5 - Approval u/s 153D.

6.

Ground No. 6 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 - Transfer order u/s 127 dated 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 – Order deserves to be quashed in absence of incriminating material.

4.

Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.

5.

Ground No. 5 - Approval u/s 153D.

6.

Ground No. 6 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 – Order deserves to be quashed in absence of incriminating material.

4.

Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.

5.

Ground No. 5 - Approval u/s 153D. 7

8.

Ground No. 8 - Approval u/s 153D.

9.

Ground No. 9 – Reasonable opportunity of being heard not provided.

10.

Ground No. 10 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 – Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.

3.

Ground No. 3 - Approval u/s 153D.

4.

Ground No. 4 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law, hence bad in law.

5.

Ground No. 5 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 – Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 - Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.

4.

Ground No. 4 - Payment made by SEPL for construction of H.NO 323, Sector-9, Chandigarh.

5.

Ground No. 5 – Payment made by SEPL for construction of H.NO 3100, Sector-21, Chandigarh.

6.

Ground no. 6 – Addition u/s 69C r.w.s.115BBE on account of difference in valuation of H.NO 3100, Sector-21, Chandigarh.

7.

Ground No. 7 – Unexplained investment in jewellery.

8.

Ground No. 8 - Approval u/s 153D.

9.

Ground No. 9 – Reasonable opportunity of being heard not provided.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 – Order deserves to be quashed in absence of incriminating material.

4.

Ground No. 4 – Deemed dividend on account of credits exceeding remuneration/payments received from SEPL

5.

Ground No. 5 - Approval u/s 153D.

6.

Ground No. 6 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 - Transfer order u/s 127 dated 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 – Order deserves to be quashed in absence of incriminating material.

4.

Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.

5.

Ground No. 5 - Approval u/s 153D.

6.

Ground No. 6 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 – Order deserves to be quashed in absence of incriminating material.

4.

Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.

5.

Ground No. 5 - Approval u/s 153D. 7

8.

Ground No. 8 - Approval u/s 153D.

9.

Ground No. 9 – Reasonable opportunity of being heard not provided.

10.

Ground No. 10 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 – Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.

3.

Ground No. 3 - Approval u/s 153D.

4.

Ground No. 4 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law, hence bad in law.

5.

Ground No. 5 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 – Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 - Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.

4.

Ground No. 4 - Payment made by SEPL for construction of H.NO 323, Sector-9, Chandigarh.

5.

Ground No. 5 – Payment made by SEPL for construction of H.NO 3100, Sector-21, Chandigarh.

6.

Ground no. 6 – Addition u/s 69C r.w.s.115BBE on account of difference in valuation of H.NO 3100, Sector-21, Chandigarh.

7.

Ground No. 7 – Unexplained investment in jewellery.

8.

Ground No. 8 - Approval u/s 153D.

9.

Ground No. 9 – Reasonable opportunity of being heard not provided.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 – Order deserves to be quashed in absence of incriminating material.

4.

Ground No. 4 – Deemed dividend on account of credits exceeding remuneration/payments received from SEPL

5.

Ground No. 5 - Approval u/s 153D.

6.

Ground No. 6 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 - Transfer order u/s 127 dated 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 – Order deserves to be quashed in absence of incriminating material.

4.

Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.

5.

Ground No. 5 - Approval u/s 153D.

6.

Ground No. 6 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 – Order deserves to be quashed in absence of incriminating material.

4.

Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.

5.

Ground No. 5 - Approval u/s 153D. 7

8.

Ground No. 8 - Approval u/s 153D.

9.

Ground No. 9 – Reasonable opportunity of being heard not provided.

10.

Ground No. 10 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 – Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.

3.

Ground No. 3 - Approval u/s 153D.

4.

Ground No. 4 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law, hence bad in law.

5.

Ground No. 5 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 – Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 - Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.

4.

Ground No. 4 - Payment made by SEPL for construction of H.NO 323, Sector-9, Chandigarh.

5.

Ground No. 5 – Payment made by SEPL for construction of H.NO 3100, Sector-21, Chandigarh.

6.

Ground no. 6 – Addition u/s 69C r.w.s.115BBE on account of difference in valuation of H.NO 3100, Sector-21, Chandigarh.

7.

Ground No. 7 – Unexplained investment in jewellery.

8.

Ground No. 8 - Approval u/s 153D.

9.

Ground No. 9 – Reasonable opportunity of being heard not provided.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 – Order deserves to be quashed in absence of incriminating material.

4.

Ground No. 4 – Deemed dividend on account of credits exceeding remuneration/payments received from SEPL

5.

Ground No. 5 - Approval u/s 153D.

6.

Ground No. 6 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 - Transfer order u/s 127 dated 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 – Order deserves to be quashed in absence of incriminating material.

4.

Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.

5.

Ground No. 5 - Approval u/s 153D.

6.

Ground No. 6 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 – Order deserves to be quashed in absence of incriminating material.

4.

Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.

5.

Ground No. 5 - Approval u/s 153D. 7

8.

Ground No. 8 - Approval u/s 153D.

9.

Ground No. 9 – Reasonable opportunity of being heard not provided.

10.

Ground No. 10 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 – Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.

3.

Ground No. 3 - Approval u/s 153D.

4.

Ground No. 4 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law, hence bad in law.

5.

Ground No. 5 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 – Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 - Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.

4.

Ground No. 4 - Payment made by SEPL for construction of H.NO 323, Sector-9, Chandigarh.

5.

Ground No. 5 – Payment made by SEPL for construction of H.NO 3100, Sector-21, Chandigarh.

6.

Ground no. 6 – Addition u/s 69C r.w.s.115BBE on account of difference in valuation of H.NO 3100, Sector-21, Chandigarh.

7.

Ground No. 7 – Unexplained investment in jewellery.

8.

Ground No. 8 - Approval u/s 153D.

9.

Ground No. 9 – Reasonable opportunity of being heard not provided.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 – Order deserves to be quashed in absence of incriminating material.

4.

Ground No. 4 – Deemed dividend on account of credits exceeding remuneration/payments received from SEPL

5.

Ground No. 5 - Approval u/s 153D.

6.

Ground No. 6 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 - Transfer order u/s 127 dated 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 – Order deserves to be quashed in absence of incriminating material.

4.

Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.

5.

Ground No. 5 - Approval u/s 153D.

6.

Ground No. 6 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 – Order deserves to be quashed in absence of incriminating material.

4.

Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.

5.

Ground No. 5 - Approval u/s 153D. 7

8.

Ground No. 8 - Approval u/s 153D.

9.

Ground No. 9 – Reasonable opportunity of being heard not provided.

10.

Ground No. 10 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 – Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.

3.

Ground No. 3 - Approval u/s 153D.

4.

Ground No. 4 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law, hence bad in law.

5.

Ground No. 5 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 – Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 - Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.

4.

Ground No. 4 - Payment made by SEPL for construction of H.NO 323, Sector-9, Chandigarh.

5.

Ground No. 5 – Payment made by SEPL for construction of H.NO 3100, Sector-21, Chandigarh.

6.

Ground no. 6 – Addition u/s 69C r.w.s.115BBE on account of difference in valuation of H.NO 3100, Sector-21, Chandigarh.

7.

Ground No. 7 – Unexplained investment in jewellery.

8.

Ground No. 8 - Approval u/s 153D.

9.

Ground No. 9 – Reasonable opportunity of being heard not provided.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 – Order deserves to be quashed in absence of incriminating material.

4.

Ground No. 4 – Deemed dividend on account of credits exceeding remuneration/payments received from SEPL

5.

Ground No. 5 - Approval u/s 153D.

6.

Ground No. 6 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 - Transfer order u/s 127 dated 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 – Order deserves to be quashed in absence of incriminating material.

4.

Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.

5.

Ground No. 5 - Approval u/s 153D.

6.

Ground No. 6 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 – Order deserves to be quashed in absence of incriminating material.

4.

Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.

5.

Ground No. 5 - Approval u/s 153D. 7

8.

Ground No. 8 - Approval u/s 153D.

9.

Ground No. 9 – Reasonable opportunity of being heard not provided.

10.

Ground No. 10 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 – Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.

3.

Ground No. 3 - Approval u/s 153D.

4.

Ground No. 4 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law, hence bad in law.

5.

Ground No. 5 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 – Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 - Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.

4.

Ground No. 4 - Payment made by SEPL for construction of H.NO 323, Sector-9, Chandigarh.

5.

Ground No. 5 – Payment made by SEPL for construction of H.NO 3100, Sector-21, Chandigarh.

6.

Ground no. 6 – Addition u/s 69C r.w.s.115BBE on account of difference in valuation of H.NO 3100, Sector-21, Chandigarh.

7.

Ground No. 7 – Unexplained investment in jewellery.

8.

Ground No. 8 - Approval u/s 153D.

9.

Ground No. 9 – Reasonable opportunity of being heard not provided.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 – Order deserves to be quashed in absence of incriminating material.

4.

Ground No. 4 – Deemed dividend on account of credits exceeding remuneration/payments received from SEPL

5.

Ground No. 5 - Approval u/s 153D.

6.

Ground No. 6 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 - Transfer order u/s 127 dated 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 – Order deserves to be quashed in absence of incriminating material.

4.

Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.

5.

Ground No. 5 - Approval u/s 153D.

6.

Ground No. 6 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 – Order deserves to be quashed in absence of incriminating material.

4.

Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.

5.

Ground No. 5 - Approval u/s 153D. 7

8.

Ground No. 8 - Approval u/s 153D.

9.

Ground No. 9 – Reasonable opportunity of being heard not given.

10.

Ground No. 10 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 – Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.

3.

Ground No. 3 - Approval u/s 153D.

4.

Ground No. 4 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law, hence bad in law.

5.

Ground No. 5 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 – Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 - Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.

4.

Ground No. 4 - Payment made by SEPL for construction of H.NO 323, Sector-9, Chandigarh.

5.

Ground No. 5 – Payment made by SEPL for construction of H.NO 3100, Sector-21, Chandigarh.

6.

Ground no. 6 – Addition u/s 69C r.w.s.115BBE on account of difference in valuation of H.NO 3100, Sector-21, Chandigarh.

7.

Ground No. 7 – Unexplained investment in jewellery.

8.

Ground No. 8 - Approval u/s 153D.

9.

Ground No. 9 – Reasonable opportunity of being heard not provided.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 – Order deserves to be quashed in absence of incriminating material.

4.

Ground No. 4 – Deemed dividend on account of credits exceeding remuneration/payments received from SEPL

5.

Ground No. 5 - Approval u/s 153D.

6.

Ground No. 6 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 - Transfer order u/s 127 dated 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 – Order deserves to be quashed in absence of incriminating material.

4.

Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.

5.

Ground No. 5 - Approval u/s 153D.

6.

Ground No. 6 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 – Order deserves to be quashed in absence of incriminating material.

4.

Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.

5.

Ground No. 5 - Approval u/s 153D. 7

8.

Ground No. 8 - Approval u/s 153D.

9.

Ground No. 9 – Reasonable opportunity of being heard not provided.

10.

Ground No. 10 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 – Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.

3.

Ground No. 3 - Approval u/s 153D.

4.

Ground No. 4 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law, hence bad in law.

5.

Ground No. 5 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 – Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 - Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.

4.

Ground No. 4 - Payment made by SEPL for construction of H.NO 323, Sector-9, Chandigarh.

5.

Ground No. 5 – Payment made by SEPL for construction of H.NO 3100, Sector-21, Chandigarh.

6.

Ground no. 6 – Addition u/s 69C r.w.s.115BBE on account of difference in valuation of H.NO 3100, Sector-21, Chandigarh.

7.

Ground No. 7 – Unexplained investment in jewellery.

8.

Ground No. 8 - Approval u/s 153D.

9.

Ground No. 9 – Reasonable opportunity of being heard not provided.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 – Order deserves to be quashed in absence of incriminating material.

4.

Ground No. 4 – Deemed dividend on account of credits exceeding remuneration/payments received from SEPL

5.

Ground No. 5 - Approval u/s 153D.

6.

Ground No. 6 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 - Transfer order u/s 127 dated 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 – Order deserves to be quashed in absence of incriminating material.

4.

Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.

5.

Ground No. 5 - Approval u/s 153D.

6.

Ground No. 6 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 – Order deserves to be quashed in absence of incriminating material.

4.

Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.

5.

Ground No. 5 - Approval u/s 153D. 7

8.

Ground No. 8 - Approval u/s 153D.

9.

Ground No. 9 – Reasonable opportunity of being heard not provided.

10.

Ground No. 10 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 – Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.

3.

Ground No. 3 - Approval u/s 153D.

4.

Ground No. 4 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law, hence bad in law.

5.

Ground No. 5 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 – Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 - Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.

4.

Ground No. 4 - Payment made by SEPL for construction of H.NO 323, Sector-9, Chandigarh.

5.

Ground No. 5 – Payment made by SEPL for construction of H.NO 3100, Sector-21, Chandigarh.

6.

Ground no. 6 – Addition u/s 69C r.w.s.115BBE on account of difference in valuation of H.NO 3100, Sector-21, Chandigarh.

7.

Ground No. 7 – Unexplained investment in jewellery.

8.

Ground No. 8 - Approval u/s 153D.

9.

Ground No. 9 – Reasonable opportunity of being heard not provided.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 – Order deserves to be quashed in absence of incriminating material.

4.

Ground No. 4 – Deemed dividend on account of credits exceeding remuneration/payments received from SEPL

5.

Ground No. 5 - Approval u/s 153D.

6.

Ground No. 6 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 - Transfer order u/s 127 dated 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 – Order deserves to be quashed in absence of incriminating material.

4.

Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.

5.

Ground No. 5 - Approval u/s 153D.

6.

Ground No. 6 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 – Order deserves to be quashed in absence of incriminating material.

4.

Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.

5.

Ground No. 5 - Approval u/s 153D. 7

8.

Ground No. 8 - Approval u/s 153D.

9.

Ground No. 9 – Reasonable opportunity of being heard not provided.

10.

Ground No. 10 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 – Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.

3.

Ground No. 3 - Approval u/s 153D.

4.

Ground No. 4 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law, hence bad in law.

5.

Ground No. 5 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 – Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 - Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.

4.

Ground No. 4 - Payment made by SEPL for construction of H.NO 323, Sector-9, Chandigarh.

5.

Ground No. 5 – Payment made by SEPL for construction of H.NO 3100, Sector-21, Chandigarh.

6.

Ground no. 6 – Addition u/s 69C r.w.s.115BBE on account of difference in valuation of H.NO 3100, Sector-21, Chandigarh.

7.

Ground No. 7 – Unexplained investment in jewellery.

8.

Ground No. 8 - Approval u/s 153D.

9.

Ground No. 9 – Reasonable opportunity of being heard not provided.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 – Order deserves to be quashed in absence of incriminating material.

4.

Ground No. 4 – Deemed dividend on account of credits exceeding remuneration/payments received from SEPL

5.

Ground No. 5 - Approval u/s 153D.

6.

Ground No. 6 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 - Transfer order u/s 127 dated 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 – Order deserves to be quashed in absence of incriminating material.

4.

Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.

5.

Ground No. 5 - Approval u/s 153D.

6.

Ground No. 6 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 – Order deserves to be quashed in absence of incriminating material.

4.

Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.

5.

Ground No. 5 - Approval u/s 153D. 7

8.

Ground No. 8 - Approval u/s 153D.

9.

Ground No. 9 – Reasonable opportunity of being heard not provided.

10.

Ground No. 10 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 – Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.

3.

Ground No. 3 - Approval u/s 153D.

4.

Ground No. 4 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law, hence bad in law.

5.

Ground No. 5 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 – Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 - Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.

4.

Ground No. 4 - Payment made by SEPL for construction of H.NO 323, Sector-9, Chandigarh.

5.

Ground No. 5 – Payment made by SEPL for construction of H.NO 3100, Sector-21, Chandigarh.

6.

Ground no. 6 – Addition u/s 69C r.w.s.115BBE on account of difference in valuation of H.NO 3100, Sector-21, Chandigarh.

7.

Ground No. 7 – Unexplained investment in jewellery.

8.

Ground No. 8 - Approval u/s 153D.

9.

Ground No. 9 – Reasonable opportunity of being heard not provided.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 – Order deserves to be quashed in absence of incriminating material.

4.

Ground No. 4 – Deemed dividend on account of credits exceeding remuneration/payments received from SEPL

5.

Ground No. 5 - Approval u/s 153D.

6.

Ground No. 6 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 - Transfer order u/s 127 dated 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 – Order deserves to be quashed in absence of incriminating material.

4.

Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.

5.

Ground No. 5 - Approval u/s 153D.

6.

Ground No. 6 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 – Order deserves to be quashed in absence of incriminating material.

4.

Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.

5.

Ground No. 5 - Approval u/s 153D. 7

8.

Ground No. 8 - Approval u/s 153D.

9.

Ground No. 9 – Reasonable opportunity of being heard not provided.

10.

Ground No. 10 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 – Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.

3.

Ground No. 3 - Approval u/s 153D.

4.

Ground No. 4 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law, hence bad in law.

5.

Ground No. 5 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 – Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 - Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.

4.

Ground No. 4 - Payment made by SEPL for construction of H.NO 323, Sector-9, Chandigarh.

5.

Ground No. 5 – Payment made by SEPL for construction of H.NO 3100, Sector-21, Chandigarh.

6.

Ground no. 6 – Addition u/s 69C r.w.s.115BBE on account of difference in valuation of H.NO 3100, Sector-21, Chandigarh.

7.

Ground No. 7 – Unexplained investment in jewellery.

8.

Ground No. 8 - Approval u/s 153D.

9.

Ground No. 9 – Reasonable opportunity of being heard not provided.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 – Order deserves to be quashed in absence of incriminating material.

4.

Ground No. 4 – Deemed dividend on account of credits exceeding remuneration/payments received from SEPL

5.

Ground No. 5 - Approval u/s 153D.

6.

Ground No. 6 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 - Transfer order u/s 127 dated 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 – Order deserves to be quashed in absence of incriminating material.

4.

Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.

5.

Ground No. 5 - Approval u/s 153D.

6.

Ground No. 6 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 – Order deserves to be quashed in absence of incriminating material.

4.

Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.

5.

Ground No. 5 - Approval u/s 153D. 7

8.

Ground No. 8 - Approval u/s 153D.

9.

Ground No. 9 – Reasonable opportunity of being heard not provided.

10.

Ground No. 10 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 – Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.

3.

Ground No. 3 - Approval u/s 153D.

4.

Ground No. 4 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law, hence bad in law.

5.

Ground No. 5 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 – Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 - Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.

4.

Ground No. 4 - Payment made by SEPL for construction of H.NO 323, Sector-9, Chandigarh.

5.

Ground No. 5 – Payment made by SEPL for construction of H.NO 3100, Sector-21, Chandigarh.

6.

Ground no. 6 – Addition u/s 69C r.w.s.115BBE on account of difference in valuation of H.NO 3100, Sector-21, Chandigarh.

7.

Ground No. 7 – Unexplained investment in jewellery.

8.

Ground No. 8 - Approval u/s 153D.

9.

Ground No. 9 – Reasonable opportunity of being heard not provided.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 – Order deserves to be quashed in absence of incriminating material.

4.

Ground No. 4 – Deemed dividend on account of credits exceeding remuneration/payments received from SEPL

5.

Ground No. 5 - Approval u/s 153D.

6.

Ground No. 6 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 - Transfer order u/s 127 dated 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 – Order deserves to be quashed in absence of incriminating material.

4.

Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.

5.

Ground No. 5 - Approval u/s 153D.

6.

Ground No. 6 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 – Order deserves to be quashed in absence of incriminating material.

4.

Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.

5.

Ground No. 5 - Approval u/s 153D. 7

8.

Ground No. 8 - Approval u/s 153D.

9.

Ground No. 9 – Reasonable opportunity of being heard not provided.

10.

Ground No. 10 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 – Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.

3.

Ground No. 3 - Approval u/s 153D.

4.

Ground No. 4 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law, hence bad in law.

5.

Ground No. 5 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 – Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 - Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.

4.

Ground No. 4 - Payment made by SEPL for construction of H.NO 323, Sector-9, Chandigarh.

5.

Ground No. 5 – Payment made by SEPL for construction of H.NO 3100, Sector-21, Chandigarh.

6.

Ground no. 6 – Addition u/s 69C r.w.s.115BBE on account of difference in valuation of H.NO 3100, Sector-21, Chandigarh.

7.

Ground No. 7 – Unexplained investment in jewellery.

8.

Ground No. 8 - Approval u/s 153D.

9.

Ground No. 9 – Reasonable opportunity of being heard not provided.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 – Order deserves to be quashed in absence of incriminating material.

4.

Ground No. 4 – Deemed dividend on account of credits exceeding remuneration/payments received from SEPL

5.

Ground No. 5 - Approval u/s 153D.

6.

Ground No. 6 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 - Transfer order u/s 127 dated 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 – Order deserves to be quashed in absence of incriminating material.

4.

Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.

5.

Ground No. 5 - Approval u/s 153D.

6.

Ground No. 6 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 – Order deserves to be quashed in absence of incriminating material.

4.

Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.

5.

Ground No. 5 - Approval u/s 153D. 7

8.

Ground No. 8 - Approval u/s 153D.

9.

Ground No. 9 – Reasonable opportunity of being heard not provided.

10.

Ground No. 10 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 – Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.

3.

Ground No. 3 - Approval u/s 153D.

4.

Ground No. 4 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law, hence bad in law.

5.

Ground No. 5 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 – Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 - Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.

4.

Ground No. 4 - Payment made by SEPL for construction of H.NO 323, Sector-9, Chandigarh.

5.

Ground No. 5 – Payment made by SEPL for construction of H.NO 3100, Sector-21, Chandigarh.

6.

Ground no. 6 – Addition u/s 69C r.w.s.115BBE on account of difference in valuation of H.NO 3100, Sector-21, Chandigarh.

7.

Ground No. 7 – Unexplained investment in jewellery.

8.

Ground No. 8 - Approval u/s 153D.

9.

Ground No. 9 – Reasonable opportunity of being heard not provided.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 – Order deserves to be quashed in absence of incriminating material.

4.

Ground No. 4 – Deemed dividend on account of credits exceeding remuneration/payments received from SEPL

5.

Ground No. 5 - Approval u/s 153D.

6.

Ground No. 6 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 - Transfer order u/s 127 dated 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 – Order deserves to be quashed in absence of incriminating material.

4.

Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.

5.

Ground No. 5 - Approval u/s 153D.

6.

Ground No. 6 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 – Order deserves to be quashed in absence of incriminating material.

4.

Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.

5.

Ground No. 5 - Approval u/s 153D. 7

8.

Ground No. 8 - Approval u/s 153D.

9.

Ground No. 9 – Reasonable opportunity of being heard not provided.

10.

Ground No. 10 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 – Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.

3.

Ground No. 3 - Approval u/s 153D.

4.

Ground No. 4 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law, hence bad in law.

5.

Ground No. 5 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 – Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 - Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.

4.

Ground No. 4 - Payment made by SEPL for construction of H.NO 323, Sector-9, Chandigarh.

5.

Ground No. 5 – Payment made by SEPL for construction of H.NO 3100, Sector-21, Chandigarh.

6.

Ground no. 6 – Addition u/s 69C r.w.s.115BBE on account of difference in valuation of H.NO 3100, Sector-21, Chandigarh.

7.

Ground No. 7 – Unexplained investment in jewellery.

8.

Ground No. 8 - Approval u/s 153D.

9.

Ground No. 9 – Reasonable opportunity of being heard not provided.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 – Order deserves to be quashed in absence of incriminating material.

4.

Ground No. 4 – Deemed dividend on account of credits exceeding remuneration/payments received from SEPL

5.

Ground No. 5 - Approval u/s 153D.

6.

Ground No. 6 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 - Transfer order u/s 127 dated 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 – Order deserves to be quashed in absence of incriminating material.

4.

Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.

5.

Ground No. 5 - Approval u/s 153D.

6.

Ground No. 6 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 – Order deserves to be quashed in absence of incriminating material.

4.

Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.

5.

Ground No. 5 - Approval u/s 153D. 7

8.

Ground No. 8 - Approval u/s 153D.

9.

Ground No. 9 – Reasonable opportunity of being heard not provided.

10.

Ground No. 10 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 – Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.

3.

Ground No. 3 - Approval u/s 153D.

4.

Ground No. 4 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law, hence bad in law.

5.

Ground No. 5 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 – Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 - Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.

4.

Ground No. 4 - Payment made by SEPL for construction of H.NO 323, Sector-9, Chandigarh.

5.

Ground No. 5 – Payment made by SEPL for construction of H.NO 3100, Sector-21, Chandigarh.

6.

Ground no. 6 – Addition u/s 69C r.w.s.115BBE on account of difference in valuation of H.NO 3100, Sector-21, Chandigarh.

7.

Ground No. 7 – Unexplained investment in jewellery.

8.

Ground No. 8 - Approval u/s 153D.

9.

Ground No. 9 – Reasonable opportunity of being heard not provided.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 – Order deserves to be quashed in absence of incriminating material.

4.

Ground No. 4 – Deemed dividend on account of credits exceeding remuneration/payments received from SEPL

5.

Ground No. 5 - Approval u/s 153D.

6.

Ground No. 6 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 - Transfer order u/s 127 dated 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 – Order deserves to be quashed in absence of incriminating material.

4.

Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.

5.

Ground No. 5 - Approval u/s 153D.

6.

Ground No. 6 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 – Order deserves to be quashed in absence of incriminating material.

4.

Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.

5.

Ground No. 5 - Approval u/s 153D. 7

8.

Ground No. 8 - Approval u/s 153D.

9.

Ground No. 9 – Reasonable opportunity of being heard not provided.

10.

Ground No. 10 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 – Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.

3.

Ground No. 3 - Approval u/s 153D.

4.

Ground No. 4 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law, hence bad in law.

5.

Ground No. 5 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 – Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 - Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.

4.

Ground No. 4 - Payment made by SEPL for construction of H.NO 323, Sector-9, Chandigarh.

5.

Ground No. 5 – Payment made by SEPL for construction of H.NO 3100, Sector-21, Chandigarh.

6.

Ground no. 6 – Addition u/s 69C r.w.s.115BBE on account of difference in valuation of H.NO 3100, Sector-21, Chandigarh.

7.

Ground No. 7 – Unexplained investment in jewellery.

8.

Ground No. 8 - Approval u/s 153D.

9.

Ground No. 9 – Reasonable opportunity of being heard not provided.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 – Order deserves to be quashed in absence of incriminating material.

4.

Ground No. 4 – Deemed dividend on account of credits exceeding remuneration/payments received from SEPL

5.

Ground No. 5 - Approval u/s 153D.

6.

Ground No. 6 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 - Transfer order u/s 127 dated 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 – Order deserves to be quashed in absence of incriminating material.

4.

Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.

5.

Ground No. 5 - Approval u/s 153D.

6.

Ground No. 6 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 – Order deserves to be quashed in absence of incriminating material.

4.

Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.

5.

Ground No. 5 - Approval u/s 153D. 7

8.

Ground No. 8 - Approval u/s 153D.

9.

Ground No. 9 – Reasonable opportunity of being heard not provided.

10.

Ground No. 10 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 – Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.

3.

Ground No. 3 - Approval u/s 153D.

4.

Ground No. 4 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law, hence bad in law.

5.

Ground No. 5 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 – Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 - Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.

4.

Ground No. 4 - Payment made by SEPL for construction of H.NO 323, Sector-9, Chandigarh.

5.

Ground No. 5 – Payment made by SEPL for construction of H.NO 3100, Sector-21, Chandigarh.

6.

Ground no. 6 – Addition u/s 69C r.w.s.115BBE on account of difference in valuation of H.NO 3100, Sector-21, Chandigarh.

7.

Ground No. 7 – Unexplained investment in jewellery.

8.

Ground No. 8 - Approval u/s 153D.

9.

Ground No. 9 – Reasonable opportunity of being heard not provided.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 – Order deserves to be quashed in absence of incriminating material.

4.

Ground No. 4 – Deemed dividend on account of credits exceeding remuneration/payments received from SEPL

5.

Ground No. 5 - Approval u/s 153D.

6.

Ground No. 6 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 - Transfer order u/s 127 dated 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 – Order deserves to be quashed in absence of incriminating material.

4.

Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.

5.

Ground No. 5 - Approval u/s 153D.

6.

Ground No. 6 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 – Order deserves to be quashed in absence of incriminating material.

4.

Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.

5.

Ground No. 5 - Approval u/s 153D. 7

8.

Ground No. 8 - Approval u/s 153D.

9.

Ground No. 9 – Reasonable opportunity of being heard not provided.

10.

Ground No. 10 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 – Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.

3.

Ground No. 3 - Approval u/s 153D.

4.

Ground No. 4 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law, hence bad in law.

5.

Ground No. 5 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 – Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 - Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.

4.

Ground No. 4 - Payment made by SEPL for construction of H.NO 323, Sector-9, Chandigarh.

5.

Ground No. 5 – Payment made by SEPL for construction of H.NO 3100, Sector-21, Chandigarh.

6.

Ground no. 6 – Addition u/s 69C r.w.s.115BBE on account of difference in valuation of H.NO 3100, Sector-21, Chandigarh.

7.

Ground No. 7 – Unexplained investment in jewellery.

8.

Ground No. 8 - Approval u/s 153D.

9.

Ground No. 9 – Reasonable opportunity of being heard not provided.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 – Order deserves to be quashed in absence of incriminating material.

4.

Ground No. 4 – Deemed dividend on account of credits exceeding remuneration/payments received from SEPL

5.

Ground No. 5 - Approval u/s 153D.

6.

Ground No. 6 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 - Transfer order u/s 127 dated 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 – Order deserves to be quashed in absence of incriminating material.

4.

Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.

5.

Ground No. 5 - Approval u/s 153D.

6.

Ground No. 6 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 – Order deserves to be quashed in absence of incriminating material.

4.

Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.

5.

Ground No. 5 - Approval u/s 153D. 7

8.

Ground No. 8 - Approval u/s 153D.

9.

Ground No. 9 – Reasonable opportunity of being heard not provided.

10.

Ground No. 10 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 – Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.

3.

Ground No. 3 - Approval u/s 153D.

4.

Ground No. 4 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law, hence bad in law.

5.

Ground No. 5 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 – Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 - Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.

4.

Ground No. 4 - Payment made by SEPL for construction of H.NO 323, Sector-9, Chandigarh.

5.

Ground No. 5 – Payment made by SEPL for construction of H.NO 3100, Sector-21, Chandigarh.

6.

Ground no. 6 – Addition u/s 69C r.w.s.115BBE on account of difference in valuation of H.NO 3100, Sector-21, Chandigarh.

7.

Ground No. 7 – Unexplained investment in jewellery.

8.

Ground No. 8 - Approval u/s 153D.

9.

Ground No. 9 – Reasonable opportunity of being heard not provided.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 – Order deserves to be quashed in absence of incriminating material.

4.

Ground No. 4 – Deemed dividend on account of credits exceeding remuneration/payments received from SEPL

5.

Ground No. 5 - Approval u/s 153D.

6.

Ground No. 6 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 - Transfer order u/s 127 dated 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 – Order deserves to be quashed in absence of incriminating material.

4.

Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.

5.

Ground No. 5 - Approval u/s 153D.

6.

Ground No. 6 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 – Order deserves to be quashed in absence of incriminating material.

4.

Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.

5.

Ground No. 5 - Approval u/s 153D. 7

8.

Ground No. 8 - Approval u/s 153D.

9.

Ground No. 9 – Reasonable opportunity of being heard not provided.

10.

Ground No. 10 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 – Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.

3.

Ground No. 3 - Approval u/s 153D.

4.

Ground No. 4 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law, hence bad in law.

5.

Ground No. 5 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 – Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 - Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.

4.

Ground No. 4 - Payment made by SEPL for construction of H.NO 323, Sector-9, Chandigarh.

5.

Ground No. 5 – Payment made by SEPL for construction of H.NO 3100, Sector-21, Chandigarh.

6.

Ground no. 6 – Addition u/s 69C r.w.s.115BBE on account of difference in valuation of H.NO 3100, Sector-21, Chandigarh.

7.

Ground No. 7 – Unexplained investment in jewellery.

8.

Ground No. 8 - Approval u/s 153D.

9.

Ground No. 9 – Reasonable opportunity of being heard not provided.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 – Order deserves to be quashed in absence of incriminating material.

4.

Ground No. 4 – Deemed dividend on account of credits exceeding remuneration/payments received from SEPL

5.

Ground No. 5 - Approval u/s 153D.

6.

Ground No. 6 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 - Transfer order u/s 127 dated 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 – Order deserves to be quashed in absence of incriminating material.

4.

Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.

5.

Ground No. 5 - Approval u/s 153D.

6.

Ground No. 6 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 – Order deserves to be quashed in absence of incriminating material.

4.

Ground No. 4 – Commission on sales and purchase transactions carries out allegedly outside books.

5.

Ground No. 5 - Approval u/s 153D. 7

8.

Ground No. 8 - Approval u/s 153D.

9.

Ground No. 9 – Reasonable opportunity of being heard not provided.

10.

Ground No. 10 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 – Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.

3.

Ground No. 3 - Approval u/s 153D.

4.

Ground No. 4 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law, hence bad in law.

5.

Ground No. 5 – General in nature.

1.

Ground No. 1 – General in nature.

2.

Ground No. 2 – Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,

hence bad in law.

3.

Ground No. 3 - Deemed dividend u/s 2(22)(e) on account of credit credits exceeding remuneration / payments.

4.

Ground No. 4 - Payment made by SEPL for construction of H.NO 323, Sector-9, Chandigarh.

5.

Ground No. 5 – Payment made by SEPL for construction of H.NO 3

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