AKIPG0472G - Show Cause Notice For Proceedings Us 143 (3) - 1047807373 (1) - 05122022

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
INCOME TAX DEPARTMENT
To,
PARUL GARG
318/5/16 GURGAON ,SHIVAJI NAGAR -
GURGAON 122001 ,Haryana
India
*ITBA100054899363*
PAN: Assessment Year: Date: DIN:

AKIPG0472G 2021-22 05/12/2022 ITBA/AST/F/143(3)(SCN)/20
22-23/1047807373(1)
Show cause Notice as to why the proposed variation should not be made
Ms/ Mr/ M/s,
Kindly refer to ongoing assessment proceedings in your case for the Assessment Year 2021-22.
2. The following variation(s) prejudicial to your interest are proposed to be made in your case:-
1. Details of opportunities given:
Response
of the Response
Date of Date of
Type of notice/ Date of notice/ assessee type Remarks
compliance response if
communication communication received/ (Full/part/ if any.
given received
not adjournment)
received
142(1) 22.07.2022 03.08.2022 Received 13.08.2022 Part -
142(1) 16.08.2022 23.08.2022 Received 23.08.2022 Adjournment -
142(1) 24.08.2022 01.09.2022 Received 01.09.2022 Part -
142(1) 13.10.2022 21.10.2022 Received 21.10.2022 Part -
142(1) 21.11.2022 25.11.2022 Received 28.11.2022 Adjournment -
142(1) 28.11.2022 01.12.2022 Received 01.12.2022 Part -
Note:- The website address of the e-filing portal has been changed from www.incometaxindiaefiling.gov.in to www.incometax.gov.in.
AKIPG0472G- PARUL GARG
A.Y. 2021-22
ITBA/AST/F/143(3)(SCN)/2022-23/1047807373(1)
2. Variation proposed -
2.1. Complete description of issues involved (issue wise) –
The case was selected for Complete Scrutiny assessment under CASS on the following issues:-
Business purchase
2.2 Synopsis of all submissions of the assessee relating to the issue and indicating the dates of
submission.
During the assessment proceedings the assessee filed its part reply on the date mentioned above. In
its reply the assessee submitted its business activities, computation of income, Audit Report, Proit &
Loss Account, Balance Sheet, Bank Account details, Details of sale and purchase, Details of sundry
creditors, GST Returns etc.
2.3 Summary of information/evidence collected which proposed to be used against it (attach

documents if required). -
Notice u/s 133(6) was issued to the sellers from whom the assessee has made purchase.
2.4 Variations proposed on the basis of inference drawn (specify the basis of inference and quantify
the variation proposed, if possible).
1. The case was selected for Complete Scrutiny assessment under CASS for the reason Business
purchase.
During the assessment proceedings you have submitted the details of purchase made during the A.Y.
2021-22. From your submission it is found that you have made the purchase from the following persons
as under :-
Sl. Purchase
Name GST No.
No. Amount (Rs.)
M/s Sharma Traders (Prop.- Piyush Sharma)

1. 07BOEPS6530Q1Z9 2736653
(BOEPS6530Q)
M/s Kavita Enterprises (Prop.- Saurabh Sethi) 07BJPPS2286D1ZU

2. 27042996
(BJPPS2286D)
M/s V G Enterprises 07BHAPP1428B1ZV

3. 7265334
(Prop.- Nitin Panwar) (BHAPP1428B)
M/s Radhey Radhey Marketing 5406747

4. 07ANXPT8409J1Z0
(Prop.- Ajay Kumar Tomar) (ANXPT8409J)
Page 2 of 16
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ITBA/AST/F/143(3)(SCN)/2022-23/1047807373(1)
07CDXPB2786E2Z7
5. M/s Bharti Traders (Bharti) (CDXPB2786E) 3270806
M/s Mamta enterprises 07FOXPD0578G7ZC 3976989

6.
(Prop.- Mamta Devi) (FOXPD0578G)
M/s G & V Traders 07AUWPT4209J2ZW 8297019

7.
(Prop.- Awadhesh Tiwari) (AUWPT4209J)
M/s Yak Traders (Prop.- Chandro) (PAN -

8. 07BISPC6157R2ZD 4727661
BISPC6157R)
M/s Ashanand Roshan Lal (P) Ltd. (PAN-

9. 06AAACA7914N1ZI 1671538
AAACA7914N)
06AAQPG5917J1ZE
M/s Garg Steel (Prop.- Manju Garg) (PAN -
10. 2996919
AAQPG5917J)
M/s Charan Enterprises (Prop.-

11. 07LZIPS3404A5ZB 26901078
Charan Singh) (PAN- LZIPS3404A)
M/s Govind Steel (Prop.-

12. 07AQGPS8462A1ZQ 3765604
Joginder Singh) (PAN- AQGPS8462A)
M/s Kamdhenu Impex (Prop.-

13. 07IHGPS9579P2ZT 2842405
Shivam) (PAN- HGPS9579P)
M/s Khushi Traders (Prop.-

14. 07DHHPA5410H1ZR 12664423
Jyoti Aachary) (PAN-DHHPA5410H)
M/s M R Enterprises (Prop.-

15. 07EHRPS0394M1ZE 19010821
Mandya Ramesh Satish Chandra) (PAN -
EHRPS0394M)
16. M/s Purnima Traders (Prop.- 07AFZPK8118B1Z7 17204051
Page 3 of 16
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Harish Kumar) (PAN- AFZPK8118B)
M/s Rajni Enterprises (Prop.- Rajni) (PAN-

17. 07DNUPR5216K1Z9 2257281
DNUPR5216K)
M/s Sai Traders (Prop.-
18. Chandan Jha)(PAN- 07BDVPJ3780K1ZU 2722993
BDVPJ3780K)
M/s Shakti Traders (Prop.-
19. Kiran A Gadad) (PAN- 07CIBPG9976N1ZH 241785
07CIBPG9976N1ZH)
M/s Ganesh Industries (Prop.-Ganesh

Kumar Pandey)
20. 07EHGPP1376H1Z3 1350250
(PAN- EHGPP1376H)
M/s Satelite Forging Pvt. Ltd. (PAN-

21. 06AAJCS9129E1Z7 620066
AAJCS9129E)
During the assessment proceedings you were requested to furnish the following documents:-
(i) Stock Register
(ii) Delivery challans
(iii) Confirmation from all the parties
(iv) All the sale invoices
(v) Bank accounts details of all the sellers etc
(vi) All purchase bills
(vii) Detailsof goods purchased and quantity person-wise
You have failed to furnish all the above documents. You have submitted only ledger accounts of the
sellers from whom you have made purchase during A.Y. 2021-22. Mere submission of ledger accounts
without supporting documents is not enough to prove the purchase. In absence of any supporting
evidences your purchase could not be proved to be genuine. On verification of materials available on
record following observations are made.
Page 4 of 16
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ITBA/AST/F/143(3)(SCN)/2022-23/1047807373(1)
1(1) M/s Sharma Traders (Piyush Sharma) (BOEPS6530Q)
From your submission it is found that you have made purchase of Rs. 2736653/- from M/s Sharma
Traders.
You have not submitted any purchase bills, transportation details, delivery challans, bank details of the
seller regarding M/s Sharma Traders.
During the assessment proceedings, for gathering information notice u/s 133(6) was issued to M/s
Sharma Traders on 15.11.2022. In response to the notice Shri Piyush Sharma (Prop.- M/s Sharma
Traders) filed its reply on 16.11.2022.
His reply is reproduced below:-
I am a salaried person, this is 100% fraud, I never applied for GST number nor allotted gst
number. I have lodged a FIR in cyber crime Acknowledgement Number 20808220046355
dated: 27.08.2022 and also informed to GST department from where such gst no was
issued.
Shri Piyush Sharma has further submitted copy of Complaint registered.
As per your submission GST number of M/s Sharma traders is 07BOEPS6530Q1Z9. The GST
Number of the M/s Sharma Traders has been verified from the GST Portal. On verification it is found
that the GST Number of M/s Sharma Traders being 07BOEPS6530Q1Z9 has been suspended with
effect from 05/07/2021.
You have not made any payment to M/s Sharma Traders during A.Y. 2021-22 and shown total
purchase amount as outstanding as on 31.03.2021. In view of the denial of the seller and suspension
of GST number, the purchase is not found genuine. In these circumstances, the genuineness and
creditworthiness of the purchase of Rs. 2736653/- from M/s Sharma Traders could not be proved.
In this regard you are hereby requested to explain as to why the purchase from M/s Sharma Traders
totaling to Rs. 2736653/- should not be treated as bogus expenditure and why it should not be added
to total income.
1(2) M/s Kavita Enterprises (Prop.- Saurabh Sethi) (BJPPS2286D)
From your submission it is found that you have made purchase of Rs. 27042996/- from M/s Kavita
Enterprises.
seller regarding M/s Kavita Enterprises.
During the assessment proceedings for gathering information notice u/s 133(6) was issued to M/s
Kavita Enterprises on 15.11.2022. In response to the notice Shri Saurabh Sethi (Prop.-M/s Kavita
Enterprises) filed its reply on 28.11.2022.
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We have no dealings with this Party. A fraud GST was obtained on my PAN in Delhi. Copy
of Complaint is enclosed.
Shri Saurabh Sethi has further submitted copy of Complaint registered.
As per your submission GST number of M/s Kavita Enterprises is 07BJPPS2286D1ZU.The GST
Number of the M/s Kavita Enterprises has been verified from the GST Portal. On verification it is found
that the GST Number of M/s Kavita Enterprises being 07BJPPS2286D1ZU has been Cancelled suo-
moto with effect from 15.12.2020.
In view of the denial of the seller and suspension of GST number, the purchase is not found genuine.
In these circumstances, the genuineness and creditworthiness of the purchase of Rs. 27042996/- from
M/s Kavita Enterprises could not be proved.
In this regard you are hereby requested to explain as to why the purchase from M/s Kavita Enterprises
to total income.
1(3) M/s V G Enterprises (Prop.-Nitin Panwar) (BHAPP1428B)
From your submission it is found that you have made purchase of Rs. 7265334/- from M/s V G
Enterprises.
seller regarding M/s V G Enterprises.
During the assessment proceedings for gathering information notice u/s 133(6) was issued to M/s V G
Enterpriseson 15.11.2022. In response to the notice Shri Nitin Panwar(Prop.- M/s V G Enterprises)
filed its reply on 28.11.2022.
We have no dealings with this Party. A fraud GST was obtained on my PAN in Delhi. Copy
of Complaint is enclosed.
As per your submission GST number of M/s V G Enterprisesis 07BHAPP1428B1ZV. The GST
Number of the M/s V G Enterpriseshas been verified from the GST Portal. On verification it is found
that the GST Number of M/s V G Enterprises being 07BHAPP1428B1ZV has been Cancelled suo-
moto with effect from 28.12.2020.
In view of the denial of the seller and cancellation of GST number, the purchase is not found genuine.
In these circumstances, the genuineness and creditworthiness of the purchase of Rs. 7265334/- from
M/s V G Enterprises could not be proved.
In this regard you are hereby requested to explain as to why the purchase from M/s V G Enterprises
to total income.
Page 6 of 16
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ITBA/AST/F/143(3)(SCN)/2022-23/1047807373(1)
1(4) M/s Radhey Radhey Marketing (Prop.-Ajay Kumar Tomar) (ANXPT8409J)
From your submission it is found that you have made purchase of Rs. 5406747/- from M/s Radhey
Radhey Marketing.
In response to the notice u/s 142(1), you have submitted the purchase ledgers. On perusal of the
purchase ledger it is found that you have made purchase of Rs. 5406747/- from M/s Radhey Radhey
Marketing (Prop.-Ajay Kumar Tomar).
seller regarding M/s Radhey Radhey Marketing.
Radhey Radhey Marketing on 15.11.2022. The date of compliance was fixed on 22.07.2022. But in
response to the notice no reply has been filed by Shri Ajay Kumar Tomar (Prop.-M/s Radhey Radhey
Marketing).
Thereafter, again a reminder notice u/s 133(6) was issued to the him on 30.11.2022 for filing reply on
or before 02.12.2022. But Shri Ajay Kumar Tomar has not filed any reply again. Thus M/s V G
Enterprises has not confirmed your transaction with it.
As per your submission GST number of M/s Radhey Radhey Marketing is 07ANXPT8409J1Z0. The
GST Number of the M/s Radhey Radhey Marketing has been verified from the GST Portal. On
verification it is found that the GST Number of M/s Radhey Radhey Marketing being
07ANXPT8409J1Z0 has been Cancelled suo-moto with effect from 25.01.2020. While from the ledger
accounts all the purchase bills are found for a later date.
Further on perusal of GSTR Form- 9C (Reconciliation Statement) for F.Y. 2020-21 it is found that
there is un-reconciled difference in Input Tax Credit.
M/s Radhey Radhey Marketing is one of those entity which ITC does not reflected and remained
unmatched.
In this facts and circumstances of the case, the purchase is not found genuine. In these
circumstances, the genuineness and creditworthiness of the purchase of Rs. 5406747/- from M/s
Radhey Radhey Marketing could not be proved.
In this regard you are hereby requested to explain as to why the purchase from M/s Radhey Radhey
Marketing totaling to Rs. 5406747/- should not be treated as bogus expenditure and why it should not
be added to total income.
1(5) M/s Bharti Traders (Prop.- Bharti) (CDXPB2786E)
From your submission it is found that you have made purchase of Rs. 3270806/- from M/s Bharti
Traders.
seller regarding M/s Bharti Traders.
Bharti Traders on 15.11.2022. The date of compliance was fixed on 22.07.2022. But in response to the
notice Shri Bharti (Prop.-M/s Bharti Traders) has not filed any reply.
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Thereafter, again a reminder notice u/s 133(6) was issued to him on 30.11.2022 for filing reply on or
before 02.12.2022. But Shri Bharti has not filed any reply again. Thus M/s V G Enterprises has not
confirmed your transaction with it.
As per your submission GST number of M/s Bharti Traders is 07CDXPB2786E2Z7. The GST Number
of the M/s Bharti Traders has been verified from the GST Portal. On verification it is found that the
GST Number of M/s Bharti Traders being 07CDXPB2786E2Z7 has been Cancelled suo-moto with
effect from 23.09.2020. While from the ledger accounts all the purchase dates are found for a later
date.
M/s Bharti Traders is one of those entities which ITC does not reflected and remained unmatched.
Bharti Traders could not be proved.
In this regard you are hereby requested to explain as to why the purchase from M/s Bharti Traders
to total income.
1(6) M/s Mamta Enterprises (Prop.- Mamta Devi) (FOXPD0578G)
From your submission it is found that you have made purchase of Rs. 3976989/- from M/s Mamta
Enterprise.
Mamta Enterprises on 15.11.2022. The date of compliance was fixed on 22.07.2022. But in response
to the notice Shri Ajay Kumar Tomar (Prop.- M/s Mamta enterprises) has not filed any reply.
or before 02.12.2022. But Shri Ajay Kumar Tomar has not filed any reply again.
As per your submission GST number of M/s Mamta Enterprises is 07FOXPD0578G7ZC. The GST
Number of the M/s Mamta Enterprises has been verified from the GST Portal. On verification it is
found that the GST Number of M/s Mamta Enterprises being 07FOXPD0578G7ZChas been cancelled
suo-moto with effect from 25.01.2020. While from the ledger accounts all the purchase bills are found
for a later date.
M/s Mamta Enterprises is one of those entity which ITC does not reflected and remained unmatched.
Mamta Enterprises could not be proved.
Page 8 of 16
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In this regard you are hereby requested to explain as to why the purchase from M/s Mamta
Enterprises totaling to Rs. 3976989/- should not be treated as bogus expenditure and why it should
not be added to total income.
1(7) M/s G & V Traders (Prop.-Awadhesh Tiwari) (AUWPT4209J)
From your submission it is found that you have made purchase of Rs. 8297019/- from M/s G & V
Traders.
seller regarding M/s G & V Traders.
During the assessment proceedings for gathering information notice u/s 133(6) was issued to M/s G &
V Traders on 15.11.2022. The date of compliance was fixed on 22.07.2022. But in response to the
notice Shri Awadhesh Tiwari(Prop.- M/s G & V Traders) has not filed any reply.
Thereafter, again a reminder notice u/s 133(6) was issued to him on 30.11.2022 for filing reply on or
before 02.12.2022. But Shri Awadhesh Tiwari has not filed any reply again. Thus M/s G & V Traders
has not confirmed your transaction with it.
As per your submission GST number of M/s G & V Traders is 07AUWPT4209J2ZW. The GST Number
of the M/s G & V Traders has been verified from the GST Portal. On verification it is found that the
GST Number of M/s G & V Traders being 07AUWPT4209J2ZW has been cancelled suo-moto with
effect from 14.02.2021. While from the ledger accounts all the purchase bills are found for a later date.
M/s G & V Traders is one of those entities which ITC does not reflected and remained unmatched.
circumstances, the genuineness and creditworthiness of the purchase of Rs. 8297019/- from M/s G &
V Traders could not be proved.
In this regard you are hereby requested to explain as to why the purchase from M/s G & V Traders
to total income.
1(8) M/s Yak Traders (Prop.-Chandro) (BISPC6157R)
From your submission it is found that you have made purchase of Rs. 4727661/- from M/s Yak
Traders.
During the assessment proceedings for gathering information notice u/s 133(6) was issued to M/s Yak
Traderson 15.11.2022. The date of compliance was fixed on 22.07.2022. But in response to the notice
Shri Chandro (Prop.-M/s Yak Traders) has not filed any reply.
or before 02.12.2022. But Shri Chandrohas not filed any reply again. Thus M/s Yak Tradershas not
Page 9 of 16
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confirmed your transaction with it.
As per your submission GST number of M/s Yak Traders is 07BISPC6157R2ZD. The GST Number of
the M/s Yak Traders (Prop.-Chandro) has been verified from the GST Portal. On verification it is found
that the GST Number of M/s Yak Traders being 07BISPC6157R2ZD has been cancelled suo-moto
with effect from 22.12.2019. While from the ledger accounts all the purchase bills are found for a later
date.
circumstances, the genuineness and creditworthiness of the purchase of Rs. 4727661/- from M/s Yak
Traders could not be proved.
In this regard you are hereby requested to explain as to why the purchase from M/s Yak Traders
to total income.
1(9) From your submission it is found that you have made following purchase:-
Sl. Purchase
Name GST No.
No. Amount (Rs.)

1. 06AAACA7914N1ZI 1671533
AAACA7914N)
06AAQPG5917J1ZE
2. 3020912
AAQPG5917J)
M/s Charan Enterprises (Prop.-

3. 07LZIPS3404A5ZB 26901078
Charan Singh) (PAN- LZIPS3404A)

4. 07AQGPS8462A1ZQ 3765604

5. 07IHGPS9579P2ZT 2842405

6. 07DHHPA5410H1ZR 12664423

7. 07EHRPS0394M1ZE 19010821
Page 10 of 16
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EHRPS0394M)
M/s Purnima Traders (Prop.-

8. 07AFZPK8118B1Z7 17204051

9. 07DNUPR5216K1Z9 2257281
DNUPR5216K)
M/s Sai Traders (Prop.- Chandan Jha)(PAN-

10. 07BDVPJ3780K1ZU 2722993
BDVPJ3780K)

11. 07CIBPG9976N1ZH 241785
Kiran A Gadad) (PAN- 07CIBPG9976N1ZH)
M/s Ganesh Industries (Prop.-Ganesh

Kumar Pandey)
12. 07EHGPP1376H1Z3 1350250
(PAN- EHGPP1376H)

13. 06AAJCS9129E1Z7 634365
AAJCS9129E)
Vide this office notice u/s 142(1), you were requested to furnish all the purchase bills in support of the
purchase. But you have not filed all the purchase bills in the above mentioned cases. You have filed
the purchase bills in the case of M/s Ashanand Roshan Lal (P) Ltd. and M/s Garg Steel only. The total
purchase from M/s Ashanand Roshan Lal (P) Ltd. is Rs. 1671533/- and from M/s Garg Steel is Rs.
3020912/-. Thus, total purchase from these two persons come to Rs. 4692445/- for which you have
furnished purchased bills. Thus you have failed to furnish purchase bills for Rs. 89595056/-.
You have not furnished the stock register for A.Y. 2021-22. You were asked to furnish all the delivery
challans but you failed to furnish any challan. You were asked to furnish confirmation from all the parties
from whom you have made purchased during A.Y. 2021-22. But you have not furnished any
conformation of accounts from any persons.
You failed to furnish the details of bank accounts of all the sellers from whom you made purchase. You
were also asked to furnish sale invoices but you failed to furnish any sale invoices. In the case of M/s Sai
Traders and M/s Ganesh Industries , the PANs are not registered on e-filing portal and they appears to
be non-filer.
You have only submitted ledger accounts of the sellers from whom it has made purchase. Mere
submission of ledger accounts without supporting documents is not enough to prove the purchase. In
absence of any supporting evidences entire purchased of the assessee could not be proved. The
assessee has failed to prove that it has actually made the purchase.
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In this facts and circumstances of the case, the purchase from the above-mentioned persons totaling
to Rs. 89595056/- is treated as unexplained expenditure and proposed to be added to the total income
of the assessee.
2. In your profit & Loss Accounts you have shown purchase at Rs. 12,98,45,204/- while in the annexure
attached with your reply you have shown your total purchase at Rs. 157313603/-.
Thus there is difference of Rs. 2,74,68,399/- between the amount shown in your ledger and the amount
shown in Profit & Loss Account.
In view of this, the difference amount of Rs. 2,74,68,399/- is proposed to be added to the total income.
You are requested to explain as to why the amount of Rs. 2,74,68,399/- should not be added to your total
income and charged to tax.
3. In your reply you have shown following Sundry Debtor as under –
Sl. No. Name PAN Closing Balance
1. Atul Kumar Not given 300547
2. Mahi Engineering Works FXIPS8064J 549279
3. S S Engineering Co KZJPS0752M 109431
4. MAHESHWARI STEELS HJVPS0917R 1933493
5. NAMAN STEELS DRHPR2756B 2120248
6. OM ENTERPRISES FGKPK4010D 983951
7. SONU STEELS DUOPS0918A 1085460
TOTAL 7082409
For Sundry Debtor at Sl. No. 01 i.e.- Atul Kumar you have not furnished any PAN of the parties. So their
identity could not be proved. Further you have not furnished any supporting documentary evidences to
prove the sale. So genuineness of the transaction has alos not proved.
Further for Sundry Debtor at Sl. No. 02 to 07, the PAN provided by you is not in the name of persons
mentioned by you. Further these PANs have no e-mail and they are not found to have been registered on
e-filing portal and as such they are non-filer. In view of these facts, identity, genuineness and
creditworthiness of transaction have not been proved. Yu have not furnished any supporting to prove the
sale.
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In view of this, the outstanding balance of these sundry debtors totaling to Rs. 7082409/- is proposed to
be added to the total income.
You are requested to explain as to why the amount of Rs. 7082409/- should not be added to your total
income and charged to tax.
4. The summary of total addition as discussed above is as under :-
Sl. Purchase
Name GST No.
No. Amount (Rs.)
M/s Sharma Traders (Prop.- Piyush Sharma)

1. 07BOEPS6530Q1Z9 2736653
(BOEPS6530Q)
M/s Kavita Enterprises (Prop.- Saurabh Sethi) 07BJPPS2286D1ZU

2. 27042996
(BJPPS2286D)
M/s V G Enterprises 07BHAPP1428B1ZV

3. 7265334
(Prop.- Nitin Panwar) (BHAPP1428B)
M/s Radhey Radhey Marketing 5406747

4. 07ANXPT8409J1Z0
(Prop.- Ajay Kumar Tomar) (ANXPT8409J)
07CDXPB2786E2Z7
5. M/s Bharti Traders (Bharti) (CDXPB2786E) 3270806
M/s Mamta enterprises 07FOXPD0578G7ZC 3976989

6.
(Prop.- Mamta Devi) (FOXPD0578G)
M/s G & V Traders 07AUWPT4209J2ZW 8297019

7.
(Prop.- Awadhesh Tiwari) (AUWPT4209J)
M/s Yak Traders (Prop.- Chandro) (PAN -

8. 07BISPC6157R2ZD 4727661
BISPC6157R)

9. 06AAACA7914N1ZI 1671538
AAACA7914N)
Page 13 of 16
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06AAQPG5917J1ZE
10. 2996919
AAQPG5917J)
M/s Charan Enterprises (Prop.- Charan Singh)

11. 07LZIPS3404A5ZB 26901078
(PAN- LZIPS3404A)

12. 07AQGPS8462A1ZQ 3765604

13. 07IHGPS9579P2ZT 2842405

14. 07DHHPA5410H1ZR 12664423

15. 07EHRPS0394M1ZE 19010821
EHRPS0394M)
M/s Purnima Traders (Prop.-

16. 07AFZPK8118B1Z7 17204051

17. 07DNUPR5216K1Z9 2257281
DNUPR5216K)
M/s Sai Traders (Prop.-
18. Chandan Jha)(PAN- 07BDVPJ3780K1ZU 2722993
BDVPJ3780K)
19. Kiran A Gadad) (PAN- 07CIBPG9976N1ZH 241785
07CIBPG9976N1ZH)
20. M/s Ganesh Industries (Prop.-Ganesh 07EHGPP1376H1Z3 1350250
Page 14 of 16
A.Y. 2021-22
ITBA/AST/F/143(3)(SCN)/2022-23/1047807373(1)
Kumar Pandey)
(PAN- EHGPP1376H)

21. 06AAJCS9129E1Z7 620066
AAJCS9129E)
Difference between the amount shown in ledger

22. 27468399
and the amount shown in Profit & Loss Account
23. Sundry Debtors 7082409
TOTAL 191524227
Subject to the above remarks the total income of the assessee is computed as under:-
Rs. Rs.
Income from Business/ Profession 648587
Add.- Addition as discussed aboveBogus purchases as

191524227
discussed in Para- from …. to above
Income from other sources 412
Gross Income 192173226 192173226
Less:- Deduction u/s 80C 150000
Deduction u/s 80TTA 412 150412
Total Income 192022814
You are requested to furnish your explanation along with supporting documentary evidences and
following information/documents .
You are requested to furnish your explanation on or before the fixed date along with supporting
documentary evidences failing which assessment may be completed without giving you any further
opportunity. Mere submission without supporting documentary evidences shall not suffice to prove your
submission.
Page 15 of 16
A.Y. 2021-22
ITBA/AST/F/143(3)(SCN)/2022-23/1047807373(1)
You are hereby given an opportunity to show cause why proposed variation should not be made and
the assessment should not be completed accordingly.
3. Kindly submit your response through your registered e-filing account at www.incometax.gov.in by
11:00 hours of 12/12/2022, whereby you may either:-
a. accept the proposed variation; or

b. file your written reply objecting to the proposed variation; or
c.If required, in addition to filing written reply you may request for personal hearing so as to make oral
submissions or present your case. The request can only be made by clicking the Seek Video
Conferencing button available against the SCN , in the view notices of this proceeding in the e-
proceedings tab on efiling portal. The request can be made only before expiry of compliance date &
time through video conference.
4. In case no response is received by the given time and date, the assessment shall be finalized taking
into account the variation(s) stated above.
Assessment Unit
Income Tax Department
Digitally signed by
ASSESSMENT UNIT, INCOME
TAX DEPARTMENT
Date: 05-12-2022 16:31:40 IST
Page 16 of 16

AKIPG0472G - Show Cause Notice For Proceedings Us 143 (3) - 1047807373 (1) - 05122022

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AKIPG0472G - Show Cause Notice For Proceedings Us 143 (3) - 1047807373 (1) - 05122022

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GOVERNMENT OF INDIA

PAN: Assessment Year: Date: DIN:

Ms/ Mr/ M/s,

1. Details of opportunities given:

142(1) 22.07.2022 03.08.2022 Received 13.08.2022 Part -

142(1) 16.08.2022 23.08.2022 Received 23.08.2022 Adjournment -

142(1) 24.08.2022 01.09.2022 Received 01.09.2022 Part -

142(1) 13.10.2022 21.10.2022 Received 21.10.2022 Part -

142(1) 21.11.2022 25.11.2022 Received 28.11.2022 Adjournment -

142(1) 28.11.2022 01.12.2022 Received 01.12.2022 Part -

2.1. Complete description of issues involved (issue wise) –

2.3 Summary of information/evidence collected which proposed to be used against it (attach

M/s Sharma Traders (Prop.- Piyush Sharma)

M/s Kavita Enterprises (Prop.- Saurabh Sethi) 07BJPPS2286D1ZU

M/s V G Enterprises 07BHAPP1428B1ZV

M/s Radhey Radhey Marketing 5406747

M/s Mamta enterprises 07FOXPD0578G7ZC 3976989

M/s G & V Traders 07AUWPT4209J2ZW 8297019

M/s Yak Traders (Prop.- Chandro) (PAN -

M/s Ashanand Roshan Lal (P) Ltd. (PAN-

M/s Charan Enterprises (Prop.-

M/s Govind Steel (Prop.-

M/s Kamdhenu Impex (Prop.-

M/s Khushi Traders (Prop.-

M/s M R Enterprises (Prop.-

16. M/s Purnima Traders (Prop.- 07AFZPK8118B1Z7 17204051

Harish Kumar) (PAN- AFZPK8118B)

M/s Rajni Enterprises (Prop.- Rajni) (PAN-

M/s Sai Traders (Prop.-

18. Chandan Jha)(PAN- 07BDVPJ3780K1ZU 2722993

M/s Shakti Traders (Prop.-

19. Kiran A Gadad) (PAN- 07CIBPG9976N1ZH 241785

M/s Ganesh Industries (Prop.-Ganesh

M/s Satelite Forging Pvt. Ltd. (PAN-

(i) Stock Register

(ii) Delivery challans

(iii) Confirmation from all the parties

(iv) All the sale invoices

(v) Bank accounts details of all the sellers etc

(vi) All purchase bills

(vii) Detailsof goods purchased and quantity person-wise

1(1) M/s Sharma Traders (Piyush Sharma) (BOEPS6530Q)

His reply is reproduced below:-

Shri Piyush Sharma has further submitted copy of Complaint registered.

1(2) M/s Kavita Enterprises (Prop.- Saurabh Sethi) (BJPPS2286D)

His reply is reproduced below:-

Shri Saurabh Sethi has further submitted copy of Complaint registered.

1(3) M/s V G Enterprises (Prop.-Nitin Panwar) (BHAPP1428B)

His reply is reproduced below:-

1(4) M/s Radhey Radhey Marketing (Prop.-Ajay Kumar Tomar) (ANXPT8409J)

1(5) M/s Bharti Traders (Prop.- Bharti) (CDXPB2786E)

1(6) M/s Mamta Enterprises (Prop.- Mamta Devi) (FOXPD0578G)

1(7) M/s G & V Traders (Prop.-Awadhesh Tiwari) (AUWPT4209J)

1(8) M/s Yak Traders (Prop.-Chandro) (BISPC6157R)

confirmed your transaction with it.

M/s Ashanand Roshan Lal (P) Ltd. (PAN-

M/s Charan Enterprises (Prop.-

M/s Govind Steel (Prop.-

M/s Kamdhenu Impex (Prop.-

M/s Khushi Traders (Prop.-

M/s M R Enterprises (Prop.-

M/s Purnima Traders (Prop.-

M/s Rajni Enterprises (Prop.- Rajni) (PAN-