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“investigation wing”

ReassessmentSection 147Section 14712,584 judgments

The decision most relied on for investigation wing is PCIT v. RMG Polyvinyl (I) Ltd. (396 ITR 5), cited in 272 judgments on BharatTax.

Leading authorities on investigation wing

PCIT v. RMG Polyvinyl (I) Ltd.
396 ITR 5 · 2017 · High Court
272
citing judgments

Reassessment based solely on information from the Investigation Wing, without the Assessing Officer conducting further inquiry or demonstrating an independent application of mind, is unjustified and invalid.

109 TTJ 700 (Del) SMC Share Brokers Ltd. v. DCIT
293 ITR 43 · 2007 · High Court
264
citing judgments

Where an assessment order is merely a copy-paste of observations from an investigation wing's appraisal report without independent verification, it is not a valid basis for making additions to income.

Sarthak Securities Co. Pvt. Ltd. v. ITO
329 ITR 110 · 2010 · High Court
217
citing judgments

Reassessment proceedings under Section 147 are invalid if the Assessing Officer records satisfaction based on borrowed satisfaction or information without independently applying their mind and forming their own 'reason to believe' that income has escaped assessment. The AO must arrive at an independent conclusion, not merely act on a report from an investigation wing without due diligence.

ITO, 19(3) (4) Mumbai v. Shamim M Bharwani
69 Taxmann.com 65 · 2016 · Reported
142
citing judgments

Long Term Capital Gains (LTCG) from penny stock transactions are liable to be treated as bogus and added back under Section 68 as unexplained cash credits, especially when evidence suggests the involvement of entry operators providing accommodation entries.

1. Harikishan S. Virmani v. DCIT
394 ITR 146 · 2017 · High Court
97
citing judgments

Reassessment proceedings under section 147 cannot be initiated by the Assessing Officer based on borrowed satisfaction, vague information from the Investigation Wing, or incorrect jurisdictional facts without independent application of mind. Reopening beyond four years from the end of the relevant assessment year, especially where an original assessment was completed under section 143(3), requires specific conditions relating to the assessee's failure to disclose material facts.

ITO v. Purushottam Das Bangur
224 ITR 362 · 1997 · Supreme Court
90
citing judgments

Information received from the investigation wing constitutes valid 'reason to believe' for initiating reassessment proceedings under Sections 147/148, provided the Assessing Officer applies their mind to the material and does not act mechanically. Prompt issuance of a notice based on such information does not automatically imply a lack of due diligence or borrowed satisfaction.

AGR Investment v. Additional Commissioner
197 Taxmann 177 · 2011 · High Court
81
citing judgments

A reassessment under Section 147/148 is valid if initiated based on specific, non-vague information, even from an investigation wing, provided the Assessing Officer applies independent mind to form a 'reason to believe' that income has escaped assessment.

56 (Guj.) (para 6) v. Aaspas Multimedia Ltd. v. Dy. CIT
83 Taxmann.com 82 · 2017 · High Court
78
citing judgments

Information received from the Investigation Wing, identifying the assessee as a beneficiary of accommodation entries through share application from a third party, constitutes valid tangible material and 'reasons to believe' for initiating reassessment proceedings under Section 147 of the Income Tax Act.

Judgments citing investigation wing

D.C.I.T., Circle-1, Dibrugarh vs. Bachh Raj Bamalwa, Dibrugarh

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 53/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

devoted one & half page on comprehending the concept of a claim as a bogus claim and how this has been considered by the Investigation Wing carried out by the Department in Kolkata. He observed that DIT, Kolkata had investigated transactions in 84 penny stock companies quoted on BSE and examined ... perusal of this order would indicate that as if ld. Assessing Officer has pasted all those details, which has been communicated to him by Investigation Wing during some investigations. These details did not unearth from the premises of the assessee but these are the details which are general in nature

DCIT, Circle-1, Dibrugarh vs. Bajrang Lal Bamalwa, Dibrugarh

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 52/GTY/2023[2013-14]Status: DisposedITAT Guwahati01 Sept 2023AY 2013-14

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

devoted one & half page on comprehending the concept of a claim as a bogus claim and how this has been considered by the Investigation Wing carried out by the Department in Kolkata. He observed that DIT, Kolkata had investigated transactions in 84 penny stock companies quoted on BSE and examined ... perusal of this order would indicate that as if ld. Assessing Officer has pasted all those details, which has been communicated to him by Investigation Wing during some investigations. These details did not unearth from the premises of the assessee but these are the details which are general in nature

DCIT, Circle-1, Dibrugarh vs. Bajrang Lal Bamalwa, Dibrugarh

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 51/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

devoted one & half page on comprehending the concept of a claim as a bogus claim and how this has been considered by the Investigation Wing carried out by the Department in Kolkata. He observed that DIT, Kolkata had investigated transactions in 84 penny stock companies quoted on BSE and examined ... perusal of this order would indicate that as if ld. Assessing Officer has pasted all those details, which has been communicated to him by Investigation Wing during some investigations. These details did not unearth from the premises of the assessee but these are the details which are general in nature

M/S. Yashaswi Fish Meal and Oil Company, Udupi vs. Deputy Commissioner of Income-Tax, Central Circle-1, Mangalore

In the result, all the appeals of the assessee are partly allowed

ITA 66/BANG/2023[2017-18]Status: DisposedITAT Bangalore01 Sept 2023AY 2017-18

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shi V. Srinivasan, A.RFor Respondent: Shri D.K. Mishra, D.R
Section 131Section 132(4)Section 133ASection 143Section 143(1)Section 143(3)Section 147Section 148

came to the notice only when the purported statement was furnished to the assessee after 18 months though repeated requests were made before the investigation wing as well as assessing officer. The statement was furnished by the assessee on 19.07.2019 (Friday) and the second retraction was filed on 22.07.2019 (Monday

M/S. Yashaswi Fish Meal and Oil Company, Udupi vs. Deputy Commissioner of Income-Tax, Central Circle-1, Mangalore

In the result, all the appeals of the assessee are partly allowed

ITA 65/BANG/2023[2015-16]Status: DisposedITAT Bangalore01 Sept 2023AY 2015-16

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shi V. Srinivasan, A.RFor Respondent: Shri D.K. Mishra, D.R
Section 131Section 132(4)Section 133ASection 143Section 143(1)Section 143(3)Section 147Section 148

came to the notice only when the purported statement was furnished to the assessee after 18 months though repeated requests were made before the investigation wing as well as assessing officer. The statement was furnished by the assessee on 19.07.2019 (Friday) and the second retraction was filed on 22.07.2019 (Monday

M/S. Yashaswi Fish Meal and Oil Company, Udupi vs. Deputy Commissioner of Income-Tax, Central Circle-1, Mangalore

In the result, all the appeals of the assessee are partly allowed

ITA 64/BANG/2023[2014-15]Status: DisposedITAT Bangalore01 Sept 2023AY 2014-15

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shi V. Srinivasan, A.RFor Respondent: Shri D.K. Mishra, D.R
Section 131Section 132(4)Section 133ASection 143Section 143(1)Section 143(3)Section 147Section 148

came to the notice only when the purported statement was furnished to the assessee after 18 months though repeated requests were made before the investigation wing as well as assessing officer. The statement was furnished by the assessee on 19.07.2019 (Friday) and the second retraction was filed on 22.07.2019 (Monday

M/S. Yashaswi Fish Meal and Oil Company, Udupi vs. Deputy Commissioner of Income-Tax, Central Circle-1, Mangalore

In the result, all the appeals of the assessee are partly allowed

ITA 63/BANG/2023[2013-14]Status: DisposedITAT Bangalore01 Sept 2023AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shi V. Srinivasan, A.RFor Respondent: Shri D.K. Mishra, D.R
Section 131Section 132(4)Section 133ASection 143Section 143(1)Section 143(3)Section 147Section 148

came to the notice only when the purported statement was furnished to the assessee after 18 months though repeated requests were made before the investigation wing as well as assessing officer. The statement was furnished by the assessee on 19.07.2019 (Friday) and the second retraction was filed on 22.07.2019 (Monday

M/S. Yashaswi Fish Meal and Oil Company, Udupi vs. Deputy Commissioner of Income-Tax, Central Circle-1, Mangalore

In the result, all the appeals of the assessee are partly allowed

ITA 62/BANG/2023[2012-13]Status: DisposedITAT Bangalore01 Sept 2023AY 2012-13

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shi V. Srinivasan, A.RFor Respondent: Shri D.K. Mishra, D.R
Section 131Section 132(4)Section 133ASection 143Section 143(1)Section 143(3)Section 147Section 148

came to the notice only when the purported statement was furnished to the assessee after 18 months though repeated requests were made before the investigation wing as well as assessing officer. The statement was furnished by the assessee on 19.07.2019 (Friday) and the second retraction was filed on 22.07.2019 (Monday

M/S. Saraff Jewels & Co., Kolkata vs. ITO, Ward-33(1). Kolkata., Kolkata

In the result, the appeal of the assessee is allowed

ITA 651/KOL/2023[2010-11]Status: DisposedITAT Kolkata31 Aug 2023AY 2010-11

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 133(6)Section 139(1)Section 143(1)Section 143(3)Section 147Section 148Section 148(2)

information received which were vague itself and therefore the AO has simply relied on the information received from the Investigation Wing and has not applied his mind. In defense of his argument relied on the decision of Hon’ble Delhi High Court in the case of CIT vs. SFIL Stock ... record and also reasons recorded u/s 148(2) of the Act, we observe that the AO received information from office of the DDIT, Investigation wing that the assessee is beneficiary of bogus purchase entries to the tune of Rs. 28,49,590/-. The AO, after receiving approval of Ld. PCIT

M/S. Bhagwati Foods Pvt. Ltd. (for the Merged Company Manis Baking Solutions Pvt. Ltd.), Kolkata vs. D.C.I.T., Circle-2(1), Kolkata

In the result, the appeal filed by the assessee in IT(SS)A No

ITA 463/KOL/2022[2015-2016]Status: DisposedITAT Kolkata31 Aug 2023AY 2015-2016

Bench: Sri Rajesh Kumar & Sonjoy Sarmai.T.(S.S.)A. Nos.: 55, 56, 57, 58, 59 & 463/Kol/2022 Assessment Years: 2009-10, 2010-11, 2011-12, 2012-13, 2014-15 & 2015-16 M/S. Bhagwati Foods Pvt. Ltd. (For The Merged Company Manis Baking Solutions Pvt. Ltd.)......……………………………Appellant [Pan: Aadcm 6255 F] Vs. Dcit, Circle-2(1), Kolkata.....................................Respondent Appearances By: Assessee Represented By – Sh. S.M. Surana, Adv. Department Represented By – Sh. Sunil Kr. Agarwala, Cit, D/R. Date Of Concluding The Hearing : August 1St, 2023 Date Of Pronouncing The Order : August 31St, 2023 Order Per Rajesh Kumar: The Captioned Appeals Preferred By The Assessee Are Against The Order Of The Commissioner Of Income Tax (Appeals)-20, Kolkata [In Short Ld. 'Cit(A)'] Dated 08.08.2022 For The Assessment Years (In Short ‘Ay’) 2009-10, 2010-11, 2011-12, 2012-13, 2014-15 & 2015- 16. I.T.(S.S.)A. Nos.: 55, 56, 57, 58, 59 & 463/Kol/2022 Assessment Years: 2009-10, 2010-11, 2011-12, 2012-13, 2014-15 & 2015-16 M/S. Bhagwati Foods Pvt. Ltd. (For The Merged Company Manis Baking Solutions Pvt. Ltd.). It(Ss)A No. 55/Kol/2022

Section 131Section 132Section 133(6)Section 139(1)Section 143(3)Section 153A

these companies not being available at the given addresses. Finally, the AO made the addition by discussing that the report of the Investigation Wing wherein the Department has found these companies to be Jama-Kharchi companies. The AO also noted that the investigation was carried out against Mr. Manohar ... that the only reliance was placed by the AO is on the statement of Mr. Nangalia recorded during the course of investigation by the Investigation Wing but that is not an incriminating material found during the course of search. Therefore, Ld. A/R contended that the addition in case of unabated

Ashika Stock Broking Limited, Kolkata vs. DCIT, CC-2(1), Kolkata

In the result, all the appeals of the assessee are allowed

ITA 401/KOL/2022[2015-2016]Status: DisposedITAT Kolkata31 Aug 2023AY 2015-2016

Bench: Shri Sanjay Garg & Shri Rajesh Kumar]

Section 131Section 133ASection 143(1)Section 143(3)Section 147Section 148

under: “3.2 I have carefully considered the facts of the case and submission of the appellant. In this case, information was received from the Investigation Wing. This information was collected during survey conducted at the assessee Group. During survey, Investigation Wing had recorded the statements of the key persons ... transactions in penny stocks. There were adverse reports of SEBI against the assessee and some of its group companies regarding irregularities in share transactions. Investigation Wing had also recorded the statements of some of the entry operators who had accepted their roles in providing entries in collaboration with the assessee

Ashika Stock Broking Limited, Kolkata vs. D.C.I.T., CC-2(1), Kolkata

In the result, all the appeals of the assessee are allowed

ITA 400/KOL/2022[2013-2014]Status: DisposedITAT Kolkata31 Aug 2023AY 2013-2014

Bench: Shri Sanjay Garg & Shri Rajesh Kumar]

Section 131Section 133ASection 143(1)Section 143(3)Section 147Section 148

under: “3.2 I have carefully considered the facts of the case and submission of the appellant. In this case, information was received from the Investigation Wing. This information was collected during survey conducted at the assessee Group. During survey, Investigation Wing had recorded the statements of the key persons ... transactions in penny stocks. There were adverse reports of SEBI against the assessee and some of its group companies regarding irregularities in share transactions. Investigation Wing had also recorded the statements of some of the entry operators who had accepted their roles in providing entries in collaboration with the assessee

Ashika Stock Broking Limited, Kolkata vs. D.C.I.T., Central Circle - 2(1), Kolkata

In the result, all the appeals of the assessee are allowed

ITA 399/KOL/2022[2012-2013]Status: DisposedITAT Kolkata31 Aug 2023AY 2012-2013

Bench: Shri Sanjay Garg & Shri Rajesh Kumar]

Section 131Section 133ASection 143(1)Section 143(3)Section 147Section 148

under: “3.2 I have carefully considered the facts of the case and submission of the appellant. In this case, information was received from the Investigation Wing. This information was collected during survey conducted at the assessee Group. During survey, Investigation Wing had recorded the statements of the key persons ... transactions in penny stocks. There were adverse reports of SEBI against the assessee and some of its group companies regarding irregularities in share transactions. Investigation Wing had also recorded the statements of some of the entry operators who had accepted their roles in providing entries in collaboration with the assessee

Ashika Stock Broking Limited, Kolkata vs. DCIT, CC-2(1), Kolkata

In the result, all the appeals of the assessee are allowed

ITA 390/KOL/2022[2011-2012]Status: DisposedITAT Kolkata31 Aug 2023AY 2011-2012

Bench: Shri Sanjay Garg & Shri Rajesh Kumar]

Section 131Section 133ASection 143(1)Section 143(3)Section 147Section 148

under: “3.2 I have carefully considered the facts of the case and submission of the appellant. In this case, information was received from the Investigation Wing. This information was collected during survey conducted at the assessee Group. During survey, Investigation Wing had recorded the statements of the key persons ... transactions in penny stocks. There were adverse reports of SEBI against the assessee and some of its group companies regarding irregularities in share transactions. Investigation Wing had also recorded the statements of some of the entry operators who had accepted their roles in providing entries in collaboration with the assessee

Chellappan ( Deceased ) ( Rep by L/H Saraswathi ), Erode vs. ITO, Ward - 1 (1), Erode

In the result, the appeal of the assessee is allowed for statistical purposes only

ITA 1090/CHNY/2022[2010-2011]Status: DisposedITAT Chennai31 Aug 2023AY 2010-2011

Bench: Shri Manjunatha. G & Shri Manomohan Dasआयकर अपील सं./Ita No.1090/Chny/2022 िनधा(रण वष( /Assessment Year: 2010-11 Chellappan (Deceased), The Income Tax Officer, (Represented By Wife & Legal Ward-1(1), Heir Saraswathi) Vs. Erode. 71/72, Nethaji Road, Erode – 638 002. [Pan: Apspc-4593-D] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri S. Sridhar, Advocate ""यथ" क" ओर से /Respondent By : Shri D. Hema Bhupal, Jcit सुनवाई क" तारीख/Date Of Hearing : 01.08.2023 घोषणा क" तारीख /Date Of Pronouncement : 31.08.2023 आदेश / O R D E R

For Appellant: Shri S. Sridhar, AdvocateFor Respondent: Shri D. Hema Bhupal, JCIT
Section 13Section 148Section 149(1)(b)Section 47

admitted, submissions be considered and justice be rendered. 3. The facts of the case are that as per the information received from the Investigation Wing available with the office records, the assessee deposited an amount of Rs. 59 lakhs into his Savings Bank account with the State Bank of India

DCIT Central Circle-2(3), Mumbai vs. M/S. Sidh Granites Pvt. Ltd., Kolkata

ITA 996/MUM/2023[2018-19]Status: DisposedITAT Mumbai31 Aug 2023AY 2018-19

Bench: Shri Amarjit Singh & Shri Sandeep Singh Karhaildcit, Central Circle-2(3) Vs. M/S Sidh Granites Pvt. Room No. 803, 8 Th Floor, Ltd., 2Nd Floor, Room No. Pratishtha Bhavan, 21, 155B, Rabindra (Annexe), M.K.Road, Sarahi Burra Bazar, Churchgate, Kolkata – 400007 Mumbai - 400020 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaecs2639G Appellant .. Respondent [ Appellant By : Anil Kumar Das Respondent By : Vimal Punamiya Date Of Hearing 15.06.2023 Date Of Pronouncement 31.08.2023 आदेश / O R D E R Per Amarjit Singh (Am): This Appeal Filed By The Revenue Is Directed Against The Order Passed By The Ld. Cit(A)-48, Mumbai, Dated 06.01.2023 For A.Y. 2018- 19. The Revenue Has Raised The Following Grounds Before Us: “1. Whether, On The Facts & In The Circumstances Of The Case & In Law, The Ld. Cit (A) Has Erred In Deleting The Addition On Account Of Bogus Unsecured Loan Of Rs. 8,82,00,000/- Treated As Unexplained Cash Credit In The Books Of The Assessee U/S 68 Of The Act. 2. The Appellant Craves Leave To Add, Delete, Alter, Modify, Rectify, Substitute Or Otherwise Any Or All Of The Grounds Of Appeal At Or Before The Time Of Hearing Of The Appeal. 3. The Appellant, Therefore, Prays That On The Grounds Stated Above, The Order Of The Ld. Cit (A), Mumbai, May Be Set Aside & That Of The Assessing Officer Restored.”

For Appellant: Anil Kumar DasFor Respondent: Vimal Punamiya
Section 132Section 133(6)Section 133ASection 148Section 68

basis of assumption ans surmise. The Ld. AD erred in ignoring the above stated documentary evidences and made the additions on report of investigation wing. Further the Ld AO also carried an independent enquiry to adjudge the loan transactions by issuing notice us 133(6) of the Act to which ... complied from all lenders 1.4 The Ld. AO, as per para of the assessment order, stated that purely based on the report of investigation wing which linked such lenders as have Kolkata nexus and in absence of any neporting documentary evidences to prove satisfactorily, the identity and creditworthiness and genuineness

Naresh Manakchand Jain, Mumbai vs. ACIT 2(1), Mumbai

ITA 1946/MUM/2023[2012-13]Status: DisposedITAT Mumbai31 Aug 2023AY 2012-13

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

For Appellant: NoneFor Respondent: Shri S Srinivasu, CIT DR
Section 10Section 132Section 143(3)Section 143ASection 144Section 153A

sources of income unknown]. Subsequently, search under Section 132 of the Income-tax Act, 1961 (the Act), was conducted by investigation wing on 20th October, 2016, in connection with one Ranka Jewellers. Assessee was also covered in that search. The case of the assessee was centralized at Pune. This centralization ... case was assigned to the learned ITA Nos.1945 & 1946/Mum/2023 Naresh Manakchand Jain; A.Y. 2012-2013 Assessing Officer on 26th August, 2019. Meanwhile, Mumbai Investigation Wing conducted another search on the assessee on 19 March 2019. Therefore, notices under Section 143A of the Act was issued on 29 August

Naresh Manakchand Jain, Mumbai vs. ACIT 2(1), Mumbai

ITA 1945/MUM/2023[2012-2013]Status: DisposedITAT Mumbai31 Aug 2023AY 2012-2013

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

For Appellant: NoneFor Respondent: Shri S Srinivasu, CIT DR
Section 10Section 132Section 143(3)Section 143ASection 144Section 153A

sources of income unknown]. Subsequently, search under Section 132 of the Income-tax Act, 1961 (the Act), was conducted by investigation wing on 20th October, 2016, in connection with one Ranka Jewellers. Assessee was also covered in that search. The case of the assessee was centralized at Pune. This centralization ... case was assigned to the learned ITA Nos.1945 & 1946/Mum/2023 Naresh Manakchand Jain; A.Y. 2012-2013 Assessing Officer on 26th August, 2019. Meanwhile, Mumbai Investigation Wing conducted another search on the assessee on 19 March 2019. Therefore, notices under Section 143A of the Act was issued on 29 August

Laxmi Diamonds, Surat vs. ACIT, CC-1(3), Mumbai

In the result, view of our judgment in ITA No

ITA 2926/MUM/2022[2015-16]Status: DisposedITAT Mumbai31 Aug 2023AY 2015-16

Bench: Shri N. K. Choudhry, Jm

For Appellant: Shri. Suchek Anchaliya &For Respondent: Shri. Anurag Tripathi
Section 132Section 132(4)Section 147Section 148Section 250

basis of search and seizure operation u/s 132 of the Act carried out in the case of Shri Bhanwarlal Jain group by the investigation Wing, Mumbai on dated 03.10.2013, wherein Shri Bhanwarlal Jain admitted in his statement dated 11.10.2013 recorded u/s 132(4) of the Act to the effect that ... filed its original return of income on 5.10.2015 declaring total income of Rs 60,380/-. Subsequently, the ld. AO received information from the investigation wing of the Income tax department, Mumbai that assessee is one of the concern controlled and managed by Shri Bhanwarlal Jain who used this concern

Rehana Anwar Shaikh, Mumbai vs. Assessing Authority, Delhi

In the result, the appeal filed by the assessee is allowed

ITA 1606/MUM/2022[2014-15]Status: DisposedITAT Mumbai31 Aug 2023AY 2014-15

Bench: Shri B.R. Baskaran (Am) & Shri Sandeep Singh Karhail (Jm)

Section 10(38)Section 132Section 133(6)Section 68

rate of Rs.83/- per share realized by the assessee. The Assessing Officer also referred to the findings of the Kolkata Investigation Directorate, wherein the investigation wing had identified 84 stocks as penny stocks, whose prices were manipulated to earn bogus capital gains/capital loss and he noticed that the shares ... discernible as to whether the assessee has understood share transactions. He submitted that the AO has taken support of SEBI report, report of Investigation wing with regard to penny stocks and exit providers to establish that the share transactions carried on by the assessee are not genuine. He submitted that