FNo. DDIT(Inv, To, g Office of the Deputy Director of Income Tax (Inv.) Unit-2 (3) Room No 009, Ground Floor, Civic Centre, Minto Road, New Delhi. Phone: 01 3221238 -2(3)/ Eng. Rep/2019-20/$ 1} Dated:) 305.2019 re ITO, Ward 1(3), Faridabad Sir/Madam, Subject: Forwarding of information in the case of Sh. Ganpat Rai Kukreja (PAN: AAIPR3809C) for AY 2017-18- 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 as Annexure ~ 1 to this letter, was obtained from the Laptop at the business premises of M/s Kawatra Tents& Caterers Private Limited, Ground Floor, 5/107-108, Subhash Nagar (Near Arya SamajMandir), Delhi - 110027. This document was related to booking of one of the venues of M/s Kawatra Tents & Caterers Private Limited in the name of Smt. Laxmi Kukreja, regarding marriage in her family. During post-search investigations, Sh. Ganpat Rai Kukreja (Son of Smt. Laxmi Kukreja) appeared who was asked to explain the contents of the document. Sh. Ganpat Rai Kukrej aaccepted that cash was paid but differed with the exact amount. The statement of Sh. Ganpat Rai Kukreja has been attached as Annexure -2. Further, relevant ledger was also found in the books of M/s Kawatra Tents & Caterers Private Limited and cheque entries were matched.& In view of above, you may verify the facts and consider remedial action as per IT Act, 1961 in case of Sh. Ganpat Rai Kukreja (PAN: AAIPR3809C) for FY 2016-17 (AY 2017-18) Yours faithfully ot (Re Sen) 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.Ganpat Rai Kukreja, Copy to (for information): (1) The Addl. DIT(inv,), Unit-2, New Delhi. (2) The Addi/Jt. CIT, Range -1, Faridabad (3) The ACIT, Central Circle -16, New Delhi. pa Dy. Director of Come Tax (Inv. Unit-2(3), New DelhiCe ROUGH ESTIMATE FUNCTION DATE, \alallé Be MAME Stat = Lay sai Kakera, so is ADDRESS. Sai nur Do dla bee is PHONES OFr.—________wion ORG Ia(Y 2/6 rs QBE TIPS 90 PANDAL (PROPOSAL) le NO. OF PERSONS, Pimp or uncon —_AaQecleliyg get “Oita te NAME OF BRIDE. VEDI SITE. — NAME GF'GROQM DETAILS : FURNITURE, GENERATOR, LIGHT, WASHROOM, BRIE ROOMGLARD, DARBAN, GAMIA DETAILS EXTRA CHARGES os (1) SITE BOOKING PANDAAL (@) JAI MALA THEME CATERING S51 ‘) Stegayfce : es117, NI Armersite STATEMENT UNDER SECTION 131(1) OF THE LT. ACT,1961 Statement of Shri Ganpat Rai Kukreja, S/o Late Sh. Chiman Lal Kukreja, R/o HN 34, , Faridabad, Haryanais recorded on oath on 15.11.2018 at 3:15 P.M. during the course of proceedings in case of M/s Kawatra Tent & Caterers Private Limited. Thave 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 the Indian Panel gode and under the IT Act 1961. a asd — Oath taken by Oath adi (Ghri GanpatKukreja) ‘wer are 2) ADIT(Inv.) Unit QL | Please identify yourself. ‘Ans az | Tam Shri Ganpat Kukreja, S/o Late Sh. Chiman Lal Kukreja, R/o HN 3A, 117, NIT, Faridabad, — Haryana. My PAN is AAIPR3809C and I am producing copy of driving license bearing no. HR- 5119960176052 as proof of identity. My mobile number is 9891014816. My Email ID is kukroja_marketings@yahoo.com ‘What is your education qualification? ‘Ans Q3 ‘Ans, | Thave pursued Com tll" year from Delhi University, | Are you able to read and write in English? Yes. What me pour enareen onal PPRRB ARRAY | Talong with my two younger brothers - Tulsi Dass Kukreja and Ghanshyam Dass Kureja operate « | partnership firm - M/s Kukreja Marketing. This partnership firm is into sale purchase of hardwar items, This is the main income source of the whole family. At times, I give consultancy services orae J PPPPPP PPAR Aas any help for which T earn income personally. Q5 | Please give details regarding mode of payment while sale/purchas by your firm - M/s Kakreja Marketing, “Ans. (@ Purchase ~ 95% through cheque and balance through cash. (i) Sale - 95% through cheque and balance through cash Q6 | How are you associated with Smt. Laxmi Kukreja? Eo Ans. | lam his son. { would like to state that I along with my younger brothers stay together with my mother at HN 3A 117, NIT, Faridabad, Haryana. Together, we run the shop and equally divided o1 share of profit. Q7 | Please state if there was any marriage function or any such function in your family since last three years, Ans. | My family had a marriage function of my daughter — Apoorva Kukreja on 13.07.2016 a Q8 | Please state who all were involved in making arrangements for the marriage, ‘Ans. | As we stay and work as a single family, thus all the three brothers were involved in making arrangements for the family. Q9 | Please state whose mobile numbers are 9891014816 and 9136708500? 9891014816 - Mine | 9136798590 - Tulsi Dass Kukreja (my younger brother) Q.10 | Please give details of the venue where the marriage function was done. mag ‘Ans. | Venue of my daughter - ApoorvaKukreja’s marriage on 13.072016 ~ Golden Paris Pandal by Kawatra Tent & Caterers located at Rajouri Garden, Delhi Q11 | Do you know any one at M/s Kawatra Tent & Caterers? Please give details of booking done and | payment made. en Hes st so - No ,= = GOOGg OG a a FARRAR AR | Ans. | Lalong with my brother ~Sh. Tulsi Dass Kukeeja had gone for the enquiry regarding venueai | Hooking sometime in March - April 2016, We had a meeting with one of the owners of Kawat Tdon‘t remember the name. [had met him at Golden Paris Pandal located at Rajouri Garden, had seen the venue. I had also visited other Pandals nearby but finalized Golden Paris. Q12 | Please give the details of Payment done for the above marriage. Ans. | Thad paid around Rs, 5-6 lakhs for the Pandal and services. This was Paid to Kawatra Tent. Q13 |"To whom was this payment done? Please Farnih the name, Ans, Thad paid this to one of the owners of Kawatra Tent. don’t remember the name and also don’ | remember the exact arnounts pai QUA | Please give the mode of payment used for the above transaction, had done the part Payment through cheque and part by cash. ae [ Q15” | Please give the exact details of payment through cheque and cash Ans. | Tdon’t remember the details [Qi6 | 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/ prosecutior W/s sec. I8lof IPC, sec. 191 r.w.5 198 of IPC and Sec 277 & 277A of Income Tax Act, 1961 IPC: False statement on oath Fw-s. 193 of IPC: Giving false evidence | . Sec 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 Tam aware ofthe consequences of giving False WIGNONCGn feats aoa aaa 247 | Tam showing you a document marked as EXhibit~ 1 obtained Gem ihe the Iaptop which was copied | BY | (Cloned) 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 during the search u/s 132 on he aeons aca ‘it tata ie \ s \ 3 ee WW ee \ ie an! UM:AVUUVVTTTTY (03.05.2018. Please confirm the same. ‘Ans. | Yes, confirm that have seen, read and understood the document ‘Q.18 | Please explain the contents of the page. ‘Ans. | The name is of my mother - Smt Laxmi Kukreja and the address are mine. The phone number is mine and my borther's - Tulsi Dass Kukreja. The details are related to marriage of my daughter as already explained above. Regarding the figure of 1551/- I am unable to explain. Regarding the figure of 100/-, it must be Rs. 1,00,000 paid through cheque by me as advance to the function. Q19 | Please identify the signature done alongside “Customer's Signature” on the document. Ans. | Yes, [confirm that the signatare is mine, Q.20 | When 100/- is Rs. 1,00,000 in advance then why it should not be considered that 1551/- is Rs. | 15,51,000 agreed for the function and balance of 1451/- is Rs. 14,51,000 balance to be paid. Please | explain. | ‘Ans. AsThave said the total payment done was around 5-6 lakhs. Tam not aware of the rest What is the source of above payment in cheque and cash done for the above function on 26.04.2016 at Golden Paris Pandal, Rajouri Garden, Delhi? Ans. | Tam notable to explain the details right now. I will submit later. 22 | Do you want to say anything else? _ \ \ / \B Yo Tht above Aateeat ly hee Qivevr by ore MTom) CL, MARCIE r LAACLULe Predurc Glare veeclOer | Aleve Pedtuet A Fuudtohe Cerrcel Te alert IVY ea ny Or : Aten UW hive t