F.No. DDIT(Inv.)-2(3)/Eng. Rep/2019-20/ © & § Office of the Deputy Director of Income Tax (Inv.) Unit-2 (3) Room No 009, Ground Floor, Civic Centre, Minto Road, New Delhi. Phone: 011-23221238 To, ene e ITO, Ward 40(1), Sir, Delhi Subject: Forwarding of information in the case of Sh. Ved Prakash (PAN: AANPP1685M)) for AY 2019-20- Reg, Please refer to the above. A search and seizure action u/s 132 of Income Tax Act, 1961 was conducted in the case of M/s Kawatra Tent Group on 03.05.2018, During search action,various documents were seized. One of the incriminating documents, enclosed alongwith as Annexure - 1obtained from the Laptop at the business premises of M/s Kawatra Tent é& Caterers Private Limited, Ground Floor, 5/107-108, Subhash Nagar (Near Arya SamajMandir), Delhi - 110027. The document was related to booking of venue for wedding in the name of Ved prakash Ji. During post-search investigations, Sh. Ved Prakash was asked to explain the contents of the document. Sh. Ved Prakash accepted that the function was held and the payment was partly made in cash. He also accepted that only 9.5L was paid out of which 1.441. was paid in cash. The statement of Sh. Ved Prakash has been attached as Annexure -2. M/s Kawatra Tents & Caterers Private Limited claimed that the “function was not held”and no details were found in the books.6. In view of above, you may verify the facts and consider remedial action as per IT Act, 1961 in case of Sh. Ved Prakash (PAN: AANPP1685M) for FY 2018-19 (AY 2019-20). Yours faithfully peas Dy. Director of Income Tax (Inv.), Unit-2(3), New Delhi Encl: (1) Annexure 1: Copy of the document (2) Annexure 2: Statement of Sh.Ved Prakash. Copy to (for information): (1) The AddLDIT(Inv.), Unit-2, New Delhi. (2) The Addl/Jt. CIT, Range - 40, Delhi (3) The ACIT, Central Circle -16, New Delhi. aX Dy. Director of Income Tax (Inv.), Unit-2(3), New DelhiAnnexure | ROUGH ESTIMATE FUNCTION DATE PANDAL (PROPOSAL) ovis fandal No. of peRsons. ‘TYPE OF FUNCTION 7IME ae NAME OF BRIDE NAME GF GROOM VEDI SITE = z DETAILS : FURNITURE, GENERATOR, LIGHT, WASH ROOM, BRIDE ROOM} GUARD, DARBAN, GAMLA EXTRA CHARGES > DETAILS (1) SITE BOOKING: (2) JAI MALA THEME. (@) JAIMALA HAAR ( ANY OTHER FIngioe ©) cRocKEny BE PROVIDED BY CATERER FY CATERER. ———_——— (6) WATER TANKER WILL BE PROVIDED 8 Se (9) FRESH FLOWERS / PANDAL / OTHERS ey firmation of 8 1 Booking of netion ie vali subject to confirmation og W)os cleyu of te function site by the concerned : 5 ox. tax val charges OE se y\-Aoneaure 2 pene = STATEMENT UNDER SECTION 131(1) OF THELT. ACT 1961 statement of Shri Ved Prakash, §/0 Late Sh, Sunder Dass, R/o HN 8/9, Singh sabha toad, Block -41, Karala Nager, Malka Ganj, SO. North Delhi, Delhi -110007 3s recorded on oath on 03.12.2018 at 3:15 P.M. during the course of proceedings in case of M/s Kawatra ‘Tent & Caterers Private Limited. [have been administered oath by Sh. Rajat Sen, ADIT(Inv.) New Delhi that I will speak the truth and nothing but the truth, I have further been made aware of the fact that any false or untrue statement given by me hereunder shall make me liable to prosecution under a Indign Panel code and under the IT Act 1961. paw ly ae oy BF pea Oath taken by th administered by WP eink ( KagarSo) prrinw.) Unt-26), New Delhi RAJAT SEN, IRS ‘Asst. Dretor of income Tx [lou Un-2) ee rd Fon, Clock QI | Please identify yourself ‘Ci Cente, Minto Road New OFM ‘Ans | lamShri Ved Prakash, S/o Late Sh. Sunder Dass, R/o HN 8/9, Singh Sabha Road, _ Block -41, Kamla Nagar, Malka Ganj, $.0. North Delhi. Delhi - 110007. My PAN is iF | AANPP1685M and Iam producing copy of Adhar bearing no. $40732743068 as | | Proofofidentity. My mobile number i 9811165452 What is your education qualification? Tame pass | Are you able to read and write in Eng A x EERE EEE es neprrSre Our sources Of Income? a Thave rental income from commercial site - Tarun Enclave, Pitampura where lown a shop (divided in two parts) and basement. I get Rs. 1 Lakh per month. Earlicr [ used to do sale - purchase of properties but [ have stopped that work in the year 2014 | Please give details regarding mode of receiving your Toni income, fo)... et ete SbGUU SID SG UUuUUuY arTreceive entire rental income through cheque. Pleas furnish details of your family members, consi My family s of self, wife - Mrs. Geeta Vij, son = Piyush Vij and daughter - Ms. Shristi Vij. ‘Please state if there was any marriage hunction oF any such Function in your family | in last three years, Ans. | My family had a marriage function of my daughter - Shistl ‘Vij on 14.04.2018. riohirlah oe a & Q8 | Please state who all were involved in making arrangements for the marriage. Twas looking after all my arrangements of my own but sometimes my brothers were an ad 2 involved in making arrangements for the marriage. | Q9 | Please state whose mobile numbers are 9811165452 and 9810026021? | I Ans. | 9811165452 Mine 9810026021 - Sh. Subhash Chand (my elder brother) Q10 | Please give details of the venue where the marriage function was done. Ans. | ‘Venue of my daughter - Shriti's marriage on 14042018: Golden Paris Pandal by Kawatra Tent & Caterers located at Rajouri Garden, Delhi. QUI | Do you know anyone at M/s Kawatra Tent & Caterers? Please give details of booking done and payment made. GUUULKLULUOUGD Ans. | Talong with my brother ~ Sh. Subhash Chand had gone for the enquiry regarding Venue and booking, We had a meeting with one of the owners of Kawatra ‘Tent. 1 don’t remember the name. I had met him at Golden Paris Pandal located at Rajouri Garden, where I had seen the venue. I had also visited other pandals nearby but finalized Golden Paris, Q12 | Please give the d payment done for the above marriap | eee ddd SSS Thad paid around Rs. 95 lakhs for the Pandal and services. This was paid to | JJeeee eee Jidddda oe “Tent part in cheque and par To whom was this payment done? Please furnish the name. } os | Ana’ | Thad paid this to one of the owners of Kawatra Tent. I don't remember the name and also don’t remember the exact amounts paid. G.ld | Please give the mode of payment used for the above transaction. Fins. | Thad done the part payment through cheque and part by cash. Qs | Please give the exact details of payment through cheque and cash. ‘Ans. | Thad paid Rs. 144 Lakh in cash and rest amount was paid in cheque. ‘O16 | Youare being reminded that this statement is being recorded on oath and you have been made aware about the consequences of giving false statement on oath including penalties/ prosecution u/s sec. 181of IPC, sec. 191 r.w.s 198 of IPC and Sec | | 277 & 277A of Income Tax Act, 1961 + Sec 181 of IPC: False statement on oath | + Sec 191 r.w:s. 193 of IPC: Giving false evidence + See 277 of Income Tax Act, 1961: Giving false statement on oath Section 277A of the Income Tax Act, 1961: Enabling others to evade tax Yes, [am aware of the consequences of giving false statement on oath. Q17- | Tam showing you a document marked as Exhibit - 1 - obtain the laptop which was copied (cloned) at the business premises of M/s Kawatra Tent & Caterers Private Limited, Ground Floor, 5/107-108, Subhash Nagar (Near Arya SamajMandir), Dethi - 110027 during the search u/s 132 on 03.05.2018. Please | confirm the same Ans. | Yes, [confirm that Ihave seen, read and understood the document (Ors —< ‘Please explain the contents of the page. | The name is mine, Date of function is 14.04.2018 which is date of m | daughter. Address is of my house where I liv lobile No. 9811165: Veal jerkarli : aeam QAI | As per the details, Figures oP *18709 chaque: 8 with cheque payment on 14-3-2018 cheque of Re, 3,00,000 and cheque 8/4 cheque 500/—" is” Tam unable to explain anything now. When 300/- is Rs. 3,00,000 and 500/- is Rs. 5,00,000 then why it should not be considered that 2551/- is Rs. 25,51,000. agreed for the function and balance of 2451/- 'sRs.2451,000 balance tobe paid. Also, further payments as Per schedule have been done. As Thave rest. said the total payment done was around 95 lakhs. Tamnot aware of the ‘What is the source of above paymentin cheque and cash done for the above function on 14.04.20) jot able to explain the detaila right now. I will submit later. 18 at Golden Paris Pandal, Rajouri Garden, Delhi? Read Veo sho Do you want to say anything else? Ahaye tase oecic mb cole PleBwre,. I have over aheve. ghbement Whichid- comect. Tse Te ne 009, Sound Fleer, ry Mino Road, New Deti-02 Soe eT een pen by me witheat « / park ay