DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-I, CHANDIGARH , CHANDIGARH vs. MS SCOTT EDIL ADVANCE RESEARCH LABORATOTRIES AND EDUCATION LTD., , CHANDIGARH

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

DCIT, CHANDIGARH vs. SANJEEV AGGARWAL , CHANDIGARH

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

SEO BRIDAL STUDIO PVT LTD,LUDHIANA vs. DCIT CENTRAL CIRCLE(3), LUDHIANA

In the result, ground no. 3,4,5 & 6(a) are dismissed as not pressed and ground no

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

132(1) were carried out at the business premises of the assessee on 01/11/2017. Thereafter notice under section 153A dt. 25/02/2019 was issued to the assessee. In response, the assessee filed its return of income on 03/05/2019 declaring income as originally declared at Rs. 90,47,350/-. Subsequently, notice under section 142(1) alongwith specific questionnaire were issued, responses were

SEO LEHENGA HOUSE,JAGRAON vs. DCIT CENTRAL CIRCLE(3) , LUDHIANA

In the result, ground no. 3,4,5 & 6(a) are dismissed as not pressed and ground no

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

132(1) were carried out at the business premises of the assessee on 01/11/2017. Thereafter notice under section 153A dt. 25/02/2019 was issued to the assessee. In response, the assessee filed its return of income on 03/05/2019 declaring income as originally declared at Rs. 90,47,350/-. Subsequently, notice under section 142(1) alongwith specific questionnaire were issued, responses were

M/S SEO LEHENGA HOUSE,JAGRAON vs. DCIT, CENTRAL CIRCLE -3, LUDHIANA

In the result, ground no. 3,4,5 & 6(a) are dismissed as not pressed and ground no

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

132(1) were carried out at the business premises of the assessee on 01/11/2017. Thereafter notice under section 153A dt. 25/02/2019 was issued to the assessee. In response, the assessee filed its return of income on 03/05/2019 declaring income as originally declared at Rs. 90,47,350/-. Subsequently, notice under section 142(1) alongwith specific questionnaire were issued, responses were

M/S SEO LEHENGA HOUSE,JAGRAON vs. DCIT, CENTRAL CIRCLE-3, LUDHIANA

In the result, ground no. 3,4,5 & 6(a) are dismissed as not pressed and ground no

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

132(1) were carried out at the business premises of the assessee on 01/11/2017. Thereafter notice under section 153A dt. 25/02/2019 was issued to the assessee. In response, the assessee filed its return of income on 03/05/2019 declaring income as originally declared at Rs. 90,47,350/-. Subsequently, notice under section 142(1) alongwith specific questionnaire were issued, responses were

M/S SEO LEHENGA HOUSE,JAGRAON vs. DCIT-CENTRAL CIRCLE-3, LUDHIANA

In the result, ground no. 3,4,5 & 6(a) are dismissed as not pressed and ground no

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

132(1) were carried out at the business premises of the assessee on 01/11/2017. Thereafter notice under section 153A dt. 25/02/2019 was issued to the assessee. In response, the assessee filed its return of income on 03/05/2019 declaring income as originally declared at Rs. 90,47,350/-. Subsequently, notice under section 142(1) alongwith specific questionnaire were issued, responses were

M/S SEO LEHENGA HOUSE,JAGRAON vs. DCIT, CENTRAL CIRCLE-3, LUDHIANA

In the result, ground no. 3,4,5 & 6(a) are dismissed as not pressed and ground no

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

132(1) were carried out at the business premises of the assessee on 01/11/2017. Thereafter notice under section 153A dt. 25/02/2019 was issued to the assessee. In response, the assessee filed its return of income on 03/05/2019 declaring income as originally declared at Rs. 90,47,350/-. Subsequently, notice under section 142(1) alongwith specific questionnaire were issued, responses were

SMT. AARTI SINGAL,CHANDIGARH vs. DCIT, CC-1, CHANDIGARH

Bench: S/Shri N.K. Saini, Vice- & Rajpal Yadav, Vice-

bogus long-term capital gain along with the commission charges at the rate of 6.5% for arranging such accommodation entry. The entries under this reconciliation statement were admitted by Shri RK Kedia and his employee Shri Manish Arora in the statement furnished under section 132(4) of the Act dated 13th June 2014. The counterparties who have purchased

SH. SANJAY SINGAL,CHANDIGARH vs. DCIT, CC-1, CHANDIGARH

Bench: S/Shri N.K. Saini, Vice- & Rajpal Yadav, Vice-

bogus long-term capital gain along with the commission charges at the rate of 6.5% for arranging such accommodation entry. The entries under this reconciliation statement were admitted by Shri RK Kedia and his employee Shri Manish Arora in the statement furnished under section 132(4) of the Act dated 13th June 2014. The counterparties who have purchased

SH. ANIKET SINGAL,CHANDIGARH vs. DCIT, CC-1, CHANDIGARH

Bench: S/Shri N.K. Saini, Vice- & Rajpal Yadav, Vice-

bogus long-term capital gain along with the commission charges at the rate of 6.5% for arranging such accommodation entry. The entries under this reconciliation statement were admitted by Shri RK Kedia and his employee Shri Manish Arora in the statement furnished under section 132(4) of the Act dated 13th June 2014. The counterparties who have purchased

SH. ANIKET SINGAL,CHANDIGARH vs. DCIT, CC-1, CHANDIGARH

Bench: S/Shri N.K. Saini, Vice- & Rajpal Yadav, Vice-

bogus long-term capital gain along with the commission charges at the rate of 6.5% for arranging such accommodation entry. The entries under this reconciliation statement were admitted by Shri RK Kedia and his employee Shri Manish Arora in the statement furnished under section 132(4) of the Act dated 13th June 2014. The counterparties who have purchased

SH. SANJAY SINGAL,CHANDIGARH vs. DCIT, CC-1, CHANDIGARH

Bench: S/Shri N.K. Saini, Vice- & Rajpal Yadav, Vice-

bogus long-term capital gain along with the commission charges at the rate of 6.5% for arranging such accommodation entry. The entries under this reconciliation statement were admitted by Shri RK Kedia and his employee Shri Manish Arora in the statement furnished under section 132(4) of the Act dated 13th June 2014. The counterparties who have purchased

SMT. AARTI SINGAL,CHANDIGARH vs. DCIT, CC-1, CHANDIGARH

Bench: S/Shri N.K. Saini, Vice- & Rajpal Yadav, Vice-

bogus long-term capital gain along with the commission charges at the rate of 6.5% for arranging such accommodation entry. The entries under this reconciliation statement were admitted by Shri RK Kedia and his employee Shri Manish Arora in the statement furnished under section 132(4) of the Act dated 13th June 2014. The counterparties who have purchased

SH. SANJAY SINGAL,CHANDIGARH vs. DCIT, CC-1, CHANDIGARH

Bench: S/Shri N.K. Saini, Vice- & Rajpal Yadav, Vice-

bogus long-term capital gain along with the commission charges at the rate of 6.5% for arranging such accommodation entry. The entries under this reconciliation statement were admitted by Shri RK Kedia and his employee Shri Manish Arora in the statement furnished under section 132(4) of the Act dated 13th June 2014. The counterparties who have purchased

SH. SANJAY SINGAL HUF,CHANDIGARH vs. DCIT, CC-1, CHANDIGARH

Bench: S/Shri N.K. Saini, Vice- & Rajpal Yadav, Vice-

bogus long-term capital gain along with the commission charges at the rate of 6.5% for arranging such accommodation entry. The entries under this reconciliation statement were admitted by Shri RK Kedia and his employee Shri Manish Arora in the statement furnished under section 132(4) of the Act dated 13th June 2014. The counterparties who have purchased

SMT. AARTI SINGAL,CHANDIGARH vs. DCIT, CC-1, CHANDIGARH

Bench: S/Shri N.K. Saini, Vice- & Rajpal Yadav, Vice-

bogus long-term capital gain along with the commission charges at the rate of 6.5% for arranging such accommodation entry. The entries under this reconciliation statement were admitted by Shri RK Kedia and his employee Shri Manish Arora in the statement furnished under section 132(4) of the Act dated 13th June 2014. The counterparties who have purchased

SHRI BALRAM KRISHAN,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH, CHANDIGARH

Section 132 of the Act in Scott Edil Group of cases\non 15.11.2017. Since the facts involved in all these captioned appeals\nare identical and there are common issues, hence the same were heard\ntogether and the same are being disposed of by this common order.\n2. The grounds/issues raised in all the appeals are summarized as\nunder