2017 (12) TMI 1879

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the grievance of the assessee is common, therefore, they were heard together and are disposed of by this common order for the sake of convenience and brevity. 3. The sum and substance of the grievance of the assessee is that the Assessing Officer and the First Appellate Authority have not considered the disclosure made by the assessee in his statement recorded u/s. 132(4) of the Act in true perspective. 4. Before us, the ld. counsel for the assessee vehemently stated that the disclosure made by the group was bifurcated in the hands of different Members of the group and the disclosure was honoured by including the undisclosed income declared at the time of search in the hands of the other assessees of the group. The ld. counsel further....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 0.00 0.00 0.00 19300000.00 19300000.00 Vijay Jaju Personal 0.00 0.00 0.00 2000000.00 2500000.00 4500000.00 Anand Patel Personal 0.00 0.00 0.00 1500000.00 1500000.00 3000000.00 Total 7200000.00 16200000. 00 2700000.00 43800000.00 94351000.00 164251000.00 Thanks & Regards, For, Shreem Group of Companies Vijaynarayan R. Jaju 8. We have carefully perused the assessment orders in the case of Shreem Developers which are exhibited at pages 2 to 35 of the paper book. The assessment order of Shreem Construction is exhibited at pages 36 to 38 , Shreem Builders at pages 39 to 43, Shri Vijaynarayan R. Jaju at pages 44 to 47 and Shri Anand Pa....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....¬à¤¤à¤¾à¤¯à¤¾ है कि Rs. 16,42,51,000/- total Amount हमारी Shreem Group की अब तक की कमाई गई income है। कृपया आप यह बतायें कि आपने इसे अपनी Books of Accounts में उसे दिखाया है। उत्तरः जी नहीं । यह Amount Rs. 16,42,51,000/- हमारे Shreem Group कà¥....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....गा वो भरने के लिए मैं तैयार हूँ। यह Rs. 16,42,51,000/- unaccounted Income के अंदर निम्नलिखित unaccounted Income शामिल हैं। (I) मारवाडी स्टोर्स में से जो unaccounted Income declare किया था वो Rs. 1.96 crore का है। (2) Vijay Jaju, Residence से जो gold औà....