important message on jago site

2. On the contrary, you asked the undersigned to pay demand arbitrarily without furnishing detailed evidences as referred in my letters addressed to you and your subordinates.

3. You decided to operate from a stubborn and obstinate mindset-that you were not even ready to give a patient hearing to the subject matter and decided to close the matter within five to ten minutes. Morevoer, you have not even done your honmework to give a detailed reply to the letter addressed to ADCIT on Oct 17,2002 and letter addressed to the Assessing Officer dated 12-2-2003 with a copy of these letters marked to you.

4. In fact, you did not have any right to reject stay of demand and raise demand without giving detailed justification and evidence, especially when it is crystal clear from the contents of the balance sheet of company (claiming to have acquired shares) that the shares along with duly stamped transfer deeds have not been presented within validity period of two months which means that capital gains tax did not arise and had such evidence existed at the time of investigation carried out by Mr, D.N.Kar , he would have brought it to the notice of the assessing officer right then.

5. You were bound to give patient hearing and detailed reasoning with completed documentary evidence in the interest of natural justice. Your approach is nothing short of white collared terrorism and harassment so as to recover taxes without putting all the facts to complete logical conclusions.

6. You are called upon to show cause as to why you do not want to call the respective auditors of the companies, escrow persons and signatory to the share certificates effecting share transfer by recording their statement by collecting complete evidence especially when the assessment order has explicitly stated that the information has not been received from the company referred therein and your inaction in this regard confirms that you are in collusion with the auditors as well as signatory to the share certificates effecting share transfer. Unless, satisfactory explanation is offered by you, it would be construed that you are not a person of personal integrity and you along with your subordinates have accepted consideration for extending favor by shielding these persons. Your detailed reply shall reach within two working days of receipt of this letter along with steps taken by the assessing officer as outlined in my letter addressed to him on 12-2-03.

 

7. I am marking copy of this letter to the Central Vigilance Commission to initiate inquiry against you for your misconduct by extending favour to the persons referred above. 8. I look forward to your detailed, exhaustive and immediate explanation. Please note that you have to change your attitude and fully understand that you do not harass the citizens unnecessarily.9. You are called upon to furnish detailed reply so that I can submit application for stay of demand proceedings so that I can submit application for stay of demand to the Chief Commissioner of Income Tax and till then the demand proceedings are kept in abeyance.

 

 

Yours sincerely,

 

P.S.Mody 
 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

===================================================

 

 

FROM: P.S.Mody
SHRIS.S. MODI
40 BMM SOCIETY
AHMEDABAD 380 006
9-12-2003

 

TO

COMMISSIONER OF INCOME TAX –V
NARAYAN CHAMBERS
AHMEDABAD

 

SIR,

 

This is in reference to the letter addressed to the assessing officer on 8-12-2003 and 17-10-2003. I am also drawing your attention to my letters addressed to you, one on 3-6-2003 and another on 4-6-2003. I gather that the concerned Mr. Kashiparekh has neither attended nor the department has taken any steps to call Mr. Kashiparekh, the auditor of Rupmanglam and Flovin Plastics Pvt Ltd.This comfirms that the department lacks the courage to call the auditor concerned and others involved and both you and the department are pawns and servants of the tax advocates and auditors and you do not have any shame in behaving this way and you do not even want to value and protect the prestige, dignity of the revenue department.In case you do not submit detailed findings and action taken report to me by tomorrow morning , it confirms that the tax advocate and the auditor are your personal touts and that of the department which prevents you to probe them as commissioner of income tax. and you are a traitor to the revenue department by not having guts to call them in interest of natural justice to the undersigned. You need to be personally ashamed as you are tarnishing the image of the income tax department and if you were personally ashamed of your conduct, then you would be compassionate enough to write apology letter addressed to me I am enclosing an article from Gujarat samcahar on 7-12-2003 - ekaj de chingari, so that you do some serious introspection about your conduct and conduct of staff working under you.

 

Yours sincerely,

 

Pankaj s Mody 
===========================================

 

 

BY HAND DELIVERY

 

P S MODY

40 BMM SOCIETYPALDI ,

AHMEDABAD 380 006DATED

 

 

DATED 29-01-2004

 

The Tax Recovery Officer

 

Narayan Chambers

Ashram Road

Ahmedabad

 

Sir,

 

Sub: Summons under Rule 83 of the schedule 2nd to the I.T. Act File no: TRO-11/SPC/133-II/2002-03 (180-A) dated 22-1-04 For A.Y. 97-98, 98-99,99-2000===================================================

 

01. Please refer to your letter dated 22-1-2004 for recovery of tax demand.

 

02. I am drawing to your kind attention to the following information and happenings which you may not probably be aware of :-·

 All the demands are raised on the basis of presumption basis as per various reassessment orders without verifying the facts first.· The appeal is pending before the Commissioner of Income Tax-XVII.· I have filed application for stay of demand to the learned Chief Commissioner of Income Tax-III on 3-9-2003 and the application for stay of demand is pending before him. The copy of my letter date 9-12-2003 is enclosed herewith for your reference.. · I have written to the Assessing Officer 11(2) dated 12-2-2003 and 17-10-2003 and 8-12-2003 .Copies are enclosed herewith. I may state that the assessing officer lacks sensitivity to be a compassionate human being. When he is able to sleep inspite of my efforts to wake him up, it means that he is playing deaf and dumb or he has joined hands with the auditors, tax consultants and the directors of Dhanyushya Financial Ltd . He has deliberately blindfolded like Gandhari and does not want to lift the curtain from his eyes All he is interested in his take home salary and does not mind harassing the assesses for no rhyme or reason. He is not a kid that he requires spoon feeding from his bosses. He is supposed to be educated officer. He is also expectedly not a coward type of person that he cannot conduct inquiries against the auditors in view of natural justice to the undersigned. I sincerely wish that you go through the contents of the letter several times, understand and grasp the subject matter in depth and demand detailed written explanation from the assessing officer before pursuing the matter further. I would like to have your feedback on those points at an early date. · I have written to the Commissioner of Income Tax, Mr. M. C. Katheria,vide letters dated 16-12-2003, 3-6-2003 , 4-6-2003 and my letter dated 9-12-2003. In absence of his reply and response, one can conclude that he has joined hands with the auditors , tax consultant and directors of Dhanyuhsya Financial Ltd. I hope that you have courage to write to your boss to write a no nonsense letter addressed to him and demand from him to furnish a detailed copy of explanation, evidences, statements, etc. to the undersigned. He is not a baby that he requires spoon feeding.

 

03. In the interest of natural justice, I request you to take following steps:- a. I have my deposits lying in Flovin Plastics Pvt Ltd. You shall attach all the assets of Span Medicals Ltd and Dhanyushya Financial Ltd. who has claimed to have amalgamated Flovin Plastics Pvt Ltd. b. You shall attach and acquire Bunglow no 1 called amrashagun situated in Ramdevnagar near Satyagrahchavni immediately as the assessing officer Mr. Gangadharan and Mr. Vinod Tanvani had given immediate tax clearance in a hot hurry without verifying the facts in the interest of revenue and gave clearance for a sale consideration of Rs 18.00 LAKHS WHICH IS SUBSTANTIALLY LOWER THAN PURCHASE PRICE OF RS 24.00 LAKHS AND IN TOTAL DISREGARD OF PROVISIONS OF 37I. In the interest of revenue of collecting taxes from Chavdas –the so called purchaser , you and the department are duty bound to attach and acquire the referred bunglow. The concerned Commissioner of Income tax had issued instructions to the assessing officer in light of my letter addressed to him. All the information are available with the department in this regard. Even when the Investigation department has raided the chavdas in January 2003 , how come chavdas are permitted to go scot free inspite of all the information available with the Income tax wing much prior to January 2003 as provided by the undersigned.c. All the tax forcibly recovered from my wife, my daughter and my son, is without any justification and have been extracted from them by scaring them and without ascertaining the facts and you shall immediately refund the amount to the undersigned, as in fact, that the department has made recovery of tax demand. As I am the director of Rupmanglam and Flovin , When the shares have been alleged to be transferred, the shares cannot be transferred by any one and no demand can raised by the department for capital gains tax from them without my written approval in the board meetings of the company.d. As I have been informant of tax evasion and as Mr. Betgiri, Director General of Income tax-Investigation has confirmed my allegations of tax evasion , I , as an informant am entitled to claim amount reward by the department and I am exercising my right for the same and you shall collect the same and keep it in separate bank account under joint signature, immediately under intimation to me .e. To give full justification to the spirit of the letter dated September 19,2000issued to the undersigned, in order to have an holistic and coherent view , the department is supposed to attach and acquire Rupam bunglow as there would be loss of revenue on account of total disregard to the provisions of S 123 of Transfer of Property Act and provisions of 37I of Chapter XX-C of the Income tax Act..

 

04. I do not have any source of income and nor do I have any bank balance to pay illegitimate tax demands raised by the department. which you may kindly note. In absence of detailed reply to queries satisfactorily, you are not legally and ethically justified in initiating steps for recovery of tax from the undersigned. Any methods of using coercion to extort tax without fully justifying the demand is going against the principles of natural justice to any citizen of the country and is liable to be questioned before the National Human Rights Commission at your cost and consequences, New Delhi. which you must note carefully. I have reason to believe that as per the provisions of the Right To Information Act , I am entitled to full information.

 

05. In absence of your detailed reply , evidence, etc from you as well as concerned department officials , it would be construed that your demand is purely on presumptions and is without any justification.

 

06. Your detailed reply would be very much appreciated.

 

Thanking you.

 

Yours sincerely,

 

P S MODY

Annexure:

 

1) Correspondence with assessing officer,11(2)

2) Correspondence with Commissioner of Income Tax , V

3) Correspondence with The Chief Commissioner of Income Tax-IIICOPY MARKED TO:

 1) THE ASSESSING OFFICER, 11(2)

2) THE ADDITIONAL C.I.T- RANGE 11

3

) THE COMMISSIONER OF INCOMETAX- V

4) THE CHIEF COMMISSIONER OF INCOME TAX-III 
=====================================================

 

 

LETTER BY P S MODY  TO CIT APPEALS

 

By hand delivery

 

P. S Mody

Janmangal Apt,

40 BMM SocietyAhmedabad 380 006

24-2-2004

The Commissioner of Income Tax-Appeals (XVII)

Nature View BuildingAshram Road

Ahmedabad

Respected Sir,

Subject: appeals pending before you in case of individual and huf1.

 

This is in reference to the above appeal pending before you. I sincerely hope that the contents of my present letter are reread again.

2. I am narrating sequence of background information for your kind observation as under:-• As the case was examined in March 1998 by the ADI-Mr. D.N.Kar of the Investigation department, Unit 1(4), it is necessary to have that I be given a copy of such report along with observations and statements made by Dhanyuhysa and their associates. • Mr. D.N.KAR in case he had concrete evidence of shares being transferred to Dhanyushya in March 96/April 96 , he would have furnished such documentary evidence at the time of interrogation and sought my explanation. He would have also passed on such concrete evidence to the assessing officer for raising the demand .The fact that he did not furnish such concrete evidence to me and the assessing officer , meant that the shares and transfer deeds were not handed over by the escrow persons consisting of Mr. Hemant Kashiparekh and Mr. Saurabh Soparkar to Mr. Jalundhwala and/or Dhanyuhsya Finanicial Pvt Ltd in 1996 but much later. • On the basis of pressure exerted by Mr. Jalundhwala and other interested persons (such as Mr. Kashiparekh and Mr. Soparkar) on Mr. D.N.Kar, Mr. D.N.Kar made a phone call to Mr. Kashiparekh on 22-4-98 referring valuation of shares so as to scare me so as to hand over fresh transfer deeds issued in 1998 to the escrow persons.In case , he had such information of change in transfer of shares, he would have verified it by examining the audited balance sheet of Dhanyushya for period ending 95-96 and period ending 96-97 as part of routine investigation on Dhanyushya and on Mr. Jalundhwala. He would have been aware that the transfer of shares were not reflected in the audited balance sheet of Dhanyushya for period ending 95-96 and period ending 96-97. I was aware that the escrow persons had not delivered the shares and transfer deeds in march 96/april 96 as there were major issues of disputes and noncompliances by dhanyushya as regards to the conditions of mous. In absence of copy of the said balance sheet with me , there were chances that they would manipulate the balance sheet so as to show as if the share transfer could be shown by backdating the transaction at a future date. In view of investigation, my brother and my parents were cajoled and pressurized into handing over fresh transfer deeds in 1998 by Mr. Kashiparekh himself. • Mr. Kar was avoiding to investigate the matter , when I had conveyed information on notices from Dhanyushya in 1998 by collecting the facts from Dhanyushya and Mr. Kashiparekh.• Me. Diwedi who took over the charge from Mr. Kar, issued notice to the undersigned for my personal appearance and even at the time of issue of notice , he did not have any specific information that the shares were transferred in 1996 when he took charge from Mr. D.N.Kar. In case, he has such information , before he issued notice to me in March 2000, and he would have brought it to the knowledge of the assessing officer based on interim findings of Mr. D.N.Kar submitting detailed findings of Mr. D.N.Kar.• The fact that the assessing officer did not have case of pending reassessment demand is clear from the way income-tax clearance was issued in case of my wife and my son in month of June 2000.• The assessing officer promised to furnish reasons for reopening of reassessment vide his letter dated 26-6-2001 after my reply. Even though , I gave a reply vide my letter dated 28-6-2001 by specifically calling reasons.• The assessing officer never communicated such reasons to the undersigned and passed assessment orders on basis of presumptions only as apparent from the assessment orders of my various family members. • Even when, he had no valid reasons , he issues notices on 28-3-2002 and passes exparte assessment order in a hot hurry. I have reason to believe that other members of mody family were assessed by him and Mr. Kashiparekh appeared for them. and he had been under influence of Mr. Kashiparekh to pass such adverse orders. • The assessing officer has confirmed that he did not have transfer deeds , meaning that he did not have any means to ascertain the value per share as Rs 2,40,000 per share in relation to shares of Rupmanglam.• On the basis of total 15,000 shares ( equity and preference shares) comprising of voting rights, no buyers would consider it prudent to purchase 40 shares in 1996 valued at Rs 2,40,000 per share as it would tantamount to valuation of company assets at Rs three hundred sixty crores which you would agree is absurd. The assessing officer did not call for valuation report from the auditor of Rupmanglam in view of proceedings of investigation as referred in my letter addressed on 18-6-99 to the Chief Commissioner of Income Tax and Director General of Income tax where Mr. Kashiparekh has acknowledged receiving a call from Mr. Kar.3. In order to come to right conclusions, I most humbly request you to collect and ascertain following facts:• The same demand cannot be raised twice, once in assessment year 96-97 and same demand on protective basis again in assessment year 97-98. It is therefore absolutely essential to ascertain the facts, that is whether the alleged demand is in 96-97 or 97-98. This can be ascertained by issuing notice to Dhanyushya Financial Pvt Ltd, the directors of Dhanyushya –i.e. Mr. Jalundhwala and the auditors of Dhanyuhsya Financial Pvt Ltd. and the auditors of Rupmanglam Investment Pvt Ltd.• In view of the mous referred in the assessment order , Mr. Jalundhwala is called upon to produce written confirmation from the escrow persons that they have delivered the share certificates and transfer deeds to Jalundhwala and/or Dhanyuhsya in year 1996.In absence of such confirmation from the escrow persons , Dhanyuhsya does not get legal title of shares of Rupmanglam and that of property of Rupmanglam. • Dhanyushya is called upon to furnish certified copy of audited balance sheet of DFL showing acquisition of ownership of these shares. • Dhanyushya and Jalundwala are called upon to produce the original transfer deeds and the original share certificates belonging to me and my family members. • A copy of detailed findings from the investigation department is made available to me for my comments in view of natural justice to me.• In view of my letter addressed to Kashiparekh dated 17-10-2003, whether the auditor of Rupmanglam confirms and endorses legal transfer of shares by the board of directors of Rupmanglam.by giving his written affidavit. and his signature identified by his bankers as witnesses. • As I being the director in 1996 even according to Mr.Jalundhwala, he need to be called upon to furnish minute book records of Rupmanglam which he is deliberately avoiding to furnish. Any such documentary evidence, produced at a future date has no value as an evidence especially when I have repeatedly called for such information from the income tax department several times. The assessing officer and the concerned investigating officer of the investigation department is called upon in my presence to furnish such information , failing which it can be concluded that the shares are not owned by them and you have no alternative but to DIRECT seizing OF such shares and attach the assets of Rupmanglam Investment Pvt Ltd in the interest of revenue as the investigation department has acknowledged to me that there is tax evasion by four companies.

 

4. I most humbly request you to look into following submissions in view of natural justice:• Wrting one single letter to the department involves cost of typing, Xeroxing and to/fro expense for delivering the same to the department and involves investment in time and it is expected of the assessing officers and their additional commissioner of income tax and their Commissioner of Income Tax ( I am referring Mr. M.C.Katheria ) to treat the assesses as human beinga and not as his servants. He and his staff working under him are expected to give a detailed reply to my letters addressed from time to time and not dodge the issues by passing the responsibility on your shoulders especially when they make mistakes. This is natural law of justice and this prevails over any other excuses. • Secondly , the conduct of CIT and their subordinates are like dushanana disrobing draupadi especially when they have extorted taxes from my wife and my daughter without a valid reason. They are not even ashamed of their acts and have no understanding to rectify the situation by returning the funds collected by them to the head of the family , that is the undersigned. • Mr. Katheria needs to draw lessons from Telgi stamp case and the cases which involved nexus of advocates and the judge at a Metropolitan Court in Ahmedabad. Mr. Katheria and his staff , in view of my letters has confirmed that he has nexus between him and the chartered accountant Mr.Kashiparekh and others. Any common person would be able to see through it. • I have also addressed letter to the Tax Recovery Officer on 29-1-2004 and copy has been marked by me to Mr. Katheria and Mr. Rawal and I as a citizen of a democratic country have basic right to information in the natural justice.• As I am unable to afford legal fees of engaging a tax advocate , the income tax department shall give legal support in form a highly competent legal help of a counselor to represent my case before you. and the cost borne by the department. • I hope that your colleagues treat the assesses like with respect , sanman and dignity and refrain from choosing escape mechanism when the errors are done by the officers working under them The department need to understand what our beloved Gandhiji said – “The customer is most ……..”. The assesses are your customers. 5. It is my earnest appeal that you give a deep thought to my contents of my present letter and take a detached view and do not get carried away by the blindness , deafness ,dumbness and excuses of Commissioner of Income Tax , Mr. Katheria and his subordinates. But take drastic steps to pull them up the way our honourable Chief Justice of Supreme Court of India has realized it after the episode of nexus between advocates and the magistrate.

 

6. In order to move systematically , it is necessary to have this preliminary information from the concerned assessing officer so that further issues can be closely examined. I have already furnished copies of letter addressed to the assessing officers vide my letter dated 5-1-2004.

 

 

7. I am writing this letter with deep anguish and pain and I hope that you feel and understand the pain and anguish of a common citizen. when I have to arrange for funds from outside to draft and retype this letter to you. to prevent harassment by the department’s scoundrel Dushashana and Ravan sitting in the Narayan chambers. The department wants to enjoy breaking of the small families to support the great bank robbers, their chartered accountants and tax consultants so that they and the department officials flourish and enjoy respect in the society. The extract of the Chief Minister is being referred as under so that the staff in Narayan Chambers start understanding and implementing. I am absolutely determined to disturb their deep slumber of Kumbhkarna.

 

 Thanking you.

 

Yours truly,

P S Mody

 

REPRODUCTION OF ARTICLE WHICH APPEARED IN INDIAN EXPRESSCM’s advice for babus: turn karmayogisExpress News ServiceGandhinagar, February 10: CHIEF Minister Narendra Modi’s brain child — V-Governance (vibrant governance) — the Karmayogi Mahaabhiyan was launched at Town Hall in Gandhinagar on Tuesday. This project was conceived to impart re-orientation training to 5 lakh government employees across the State to make them a people-friendly force. The project is expected to be completed by December 2005. At the launch, Modi was at his best exhorting government employees and officers to get into the karmayogi mould and work hard with a team spirit to make the administration people-oriented. The babus listened to their ‘political master’ with rapt attention for over 90 minutes. ‘‘Can we afford to have a rigid, insipid administration? Who will wipe the tears of the poor and needy? Will you prefer to be mere silent spectators to your own colleagues running from pillar to post to get their pension papers cleared?’’ were few of the pointed questions that Modi directed at the babus. He said the training project aimed to create a right kind of work culture and ambience in government offices and stir human sensitivity in employees. ‘‘Through the project, I don’t want to impose a particular ideology or a system on you. My efforts are only to tap your hidden potential for the betterment of our society,’’ Modi explained. Modi said the project was conceived after weighing all the pros and cons at every level of the administration. He had held a series of workshops and chintan bethaks with government employees, right from peons and drivers to secretaries, over the last two years. ‘‘You’ll be able to protect your interests only if you protect the people’s interests,’’ he said. Decrying attempts to rake up a controversy over the training project and the expenditure involved in it, Modi said a professional agency was engaged to implement the project quickly and effectively. ‘‘Don’t get into this controversy and carry on with the project,’’ he advised the gathering. Ravi Parthsarthi, the managing director of Mumbai-based Infrastructure Leasing and Financial Services (IL & FS), said his firm was proud to be a partner in the project that was aimed at changing the attitude of government employees and officers and making the State administration vibrant. Speaking on the occasion, Chief Secretary P K Laheri said the administrative machinery was meant to redress people’s grievances and bring about an all-round development in the State. But, the common man’s main complaint against the administration has been that ‘nothing is moving in the right direction’. It is the primary duty of officers to take quick decisions and resolve people’s problems. 

 

 

=================================

 

 

By hand delivery

P S MODY
C/O SHRI S S MODY
40 BMM SOCIETY
PALDIAHMEDABAD 380 006

 

DATED26-03-04

 

The Assistant Commisioner of Income Tax, Range 8Ajanta Chambers
Ashram Road
Ahmedabad

 

Sir,

 

For: Kind attention of Shri Sanjay Deshmukh

 

Subject:- Your notice u .S 133(6) dated 5th March 2004 received after 9th March that is on 15th March 04 and my discussions with you on 16th March 04 as regards as the assessment of Rupmangalam Investment Pvt Ltd for the assessment year 95-96, 96-97, 97-98.
 Reference letters:- my letter dated 19-3-04 , 10-01-03
=================================================

 

1. Please refer to my detailed reply dated 19-3-04. As you are well aware, after submitting the above quoted reply dated19-3-04, I had personally and voluntarily attended before you to explain the entire position in details, with a hope that you would take prompt necessary action against all the concerned assesses including Span Medicals, Dhanyushya Financial , Soparkars, Kashiparekhs, Jalundhwala ,etc in the interest of revenue especially when I had explained all the particulars to your predecessor Mrs Smiti. Samant ACIT, Range 8 vide my letter dated 10-01-03 and had explained all the particulars.

 2. I feel happy to note that you heard me positively , however, I may state that you had requested me and also persisted in asking me to sign certain writing as made by you in the “order sheet” once again (previously 16-3-04) inspite of my furnishing various documentary information and oral explanation. As far as I remember you have made me to sign on your writings as under:- “ Shri Pankaj Mody attended. He was asked toØ explain the taxability of Rupma Bunglow to the assessee Rupmanglam/Span Medicals. Shri Pankaj S Mody has given particulars of charge being created on the asset to GTB (Bank) in A.Y. 99-00 .The same shall be verified for that year. He is heard.” Dated 24-3-043. I had added my own comments and some of them are reproduced below:- My some of the immediate observations notedØ were: “ (a) detailed findings have not been made available to me… (b) the matter is sub-judice in the court under suit 5827/01 and at this stage, I cannot make any comments.”

 

4. By this letter, I request you not to ignore the contents of my letter dated 19-3-2004. I feel that it would be in the interest of both justice and revenue for you to reproduce the entire contents of the three page letter 19-3-04 and 10-3-03 in your assessment order so that the higher authorities may not find difficult to adjudiciate in the appellate matters in the interest of justice, equity and good conscience , in case, if necessary . Sir, Please note that any failure on your part to do can be construed as causing injustice to me and favour to the tax defaulters and evaders.

 

5. Sir, I hope that you will take this letter in right spirit in the interest of justice and do the needful in the matter at your earliest.

 

6. Kindly acknowledge the receipt of this letter.

 

 

Yours faithfully,
Pankaj S. Mody 
 

 

P S MODY

C/O SHRI S S MODI

40 BMM SOCIETY, PALDI

AHMEDABAD 380 0061

 

DATED 19-3-04

 

The Assistant Commissioner of Income Tax- Range 8,

 

4th Floor, Ajanta Chambers, Ahmedabad

 

Respected Sir,

 

For Kind attention of Shri Sanjay Deshmukh.Subject: Your notice u S 133(6) dated 5th March 2004 received after9th march that is on 15th March 04 and My discussions with you on 16th March 04 as regards to the assessment of Rupmanglam for assessment year 95-96,96-97,97-98 =================================================================

 

1. I have already furnished a copy of letter addressed to ACIT-Range 8 on 10-1-03, a copy of notice from Ashok D shah dated 12-12-98,copy of letter addressed to DDIT Unit 1(4) on 11-5-2000 showing list of documents submitted to him, copy of mou between shareholders of Rupmanglam and Dhanyuhsya showing Hemant Kashiparekh and Saurabh soparkar as escrow persons and witnessed by ashish kashiparekh, son of hemant kashiparekh, letter addressed to Mr. Saurabh Soparkar 6-8-2002 , copy of notice served to Global trust bank in December 1999 through advocate J J Patel, copy of form 8 filed in respect of charge creation in respect of dhanyuhsya showing creation on charge on constructed portion too, copy of record of right in 1998, copy of complaint letter against Mr. Soparkar in September 02 made to the Bar council of Gujarat, copy of letter addressed to the vigilance department on 24-7-99.

 

2. It appears that the letter addressed to your predecessor ACIT, Range 8 on 10-1-03 is missing in your files and it appears that the said letter has been removed for some specific reasons by someone. It also appears that , the predecessor ACIT , Mrs. Smiti Samant dodged to make necessary inquiries referred therein with a view to shield the persons there in and has passed on the burden to the person who would be taking over her charge . From the discussions, I had with you and the contents of the log page bearing signature of H Kashiparekh in febraury , it appears that minute and detailed inquiries have not been made in absence of the above letter with you. On account of copy of the letter furnished by me, I humbly request you to conduct thorough inquiries so that I am not deprived of true justice to the undersigned , even if you are limited by time constraint imposed on you on account of negligence on the part of your predecessor ACIT. .

 

 3. In view of the contents of para 2(e), 2(f), 2(g), you are required to take up the issue of amalagamation done by them by seeking endorsement from the High Court . This amalagamation was done only after my submissions recorded by the DDIT, Unit 1(4) on 10-5-2000 pursuant to my letter dated 18-6-99 where I had furnished sensitive information to the department to acquire the immoveable property on account of tax evasion which was later confirmed by the DG’s letter dated September 19, 2000. You have to recover the taxes from them while legally ,ethically and morally you are bound to safeguard my interest in Rupmanglam and Flovin and instead of blindly accepting the amalagamation , you have to ask them to have the amalgamation reversed in view of matter explained to you in depth on 16th March 2004.

 

4. I am enclosing a copy of acknowledgment of return filed under the signature of Mr. Pankaj S. Mody, director of Rupmanglam Investment Private Ltd dated 3-3-1997 on behalf of Rupmanglam Investment Pvt Ltd (showing address as Rupam, Near Gita Baug Society,Nr. Parimal Rly Crossing, Paldi, Ahmedabad 380 007) for the assessment year 1996-97 showing loss of Rs 5261 and receipt acknowledged by the Income Tax Officer, Ward 7(2) dated 10-3-97 and bearing receipt number 1397. During the discussions on 16th March 2004 with the undersigned , you have already verified the particulars from the records existing with you and even if you remain silent , you acknowledge presence of this document under my signature with you.

 

5. Eventhough your letter addressed to me has been addressed as gentleman, my presence on 16th March cleared your doubts , when you referred to the acknowledgment copy of return filed for assessment year 96-97 which showed date of receipt as 10-3-97 and acknowledgment receipt number of bearing my signature on 3-3-1997 as director of Rupmanglam Investment Pvt Ltd. In absence of any contradictions supported by documentary evidence on receipt of present letter, you have acknowledged my presence as director of the company in 1997 based on acknowledgment copy available in your records.

 

6. Mr. Hemant Kashiparekh is just a mere auditor of the company and what ever statements he has made or is going to make , they are not binding on me, in view of my position in the company. It is necessary that he is called upon immediately, to furnish detailed replies to the letters written to him in form of affidavit as referred in my letter in January 2003. This is essential so as to examine all the issues in totality and not from the perspective of Mr. Kashiparekh as he is not the owner of the company. In view of his silence, his silence has to be pierced and in case , you choose otherwise, it may affect you at a later stage.

 

7. In view of my correspondence with the department , and the contents of the letter from Director General of Income tax-Investigation on September 19,2000 and in the interest of true justice and being fair to me , you need to ascertain all the facts on ownership of company, ownership of shares and furnish the same to me as I have natural fundamental right of such information and you as assessing officer cannot deprive me by not providing the same under any pretext whatsoever.8. In view of my letter dated 10/1/03 , Mr. Kashiparekh is conveyed that as auditor of Rupmanglam Investment Private Ltd, Flovin Plastics Pvt Ltd and Span Medicals , he is called upon to adduce all documentary evidence in form of minute book records of directors and shareholders of RIPL and FPPL bearing signature of P Mody that the shares along with stamped transfer deeds have been presented within validity period of two months to the legal board of Directors of Rupmanglam and Flovin and the referred shares are also reflected in Dhanyuhsya Financial balance sheet of 1996 and confirmed by the auditors of Dhanyuhsya , that is M/s Shah and Shah. Associates. Based on such documentary evidence and his certificate , he is called upon to furnish auditor certificate that Span Medicals are the legal owners of Rupmanglam and Flovin immoveable property and the companies in question and he confirms that he is fully satisfied about the compliance. In case , you fail to provide his confirmation along with documentary evidence to the undersigned within a week of this letter, it would confirm that Span Medicals are not legal owners of the property inspite of the orders passed by the high court and it would be your responsibility to protect my interest , right , title in Rupmanglam Investment Pvt Ltd and Flovin Plastics Pvt Ltd.9. I would also like to draw your attention , that in case mody family members have resigned from the board of directors of Rupmanglam Investment Pvt Ltd on 17-9-1996, then you have to collect wealth tax on the assets of RIPL,FPPL and Dhanyuhsya taking into consideration charge created on 19% share in the property for Rs 12.5 crores and owned by Dhanyushya. Such wealth tax is applicable for every year. It is also interesting to note that they have not obtained Income tax clearance certificate from the assessing officer for creation of charge which is deliberate especially when the funds have not been used by them but by Core Health Care and this is done in connivance of Global Trust Bank. In absence of incometax clearance certificate and huge wealth tax liability as per the provisons of income tax act , you are required to attach the property. 10. I would like to draw your attention that the permission under provisions of Chapter XX-C of the Income tax act has not been taken by them especially when the constructed portion exclusively belonging to Rupmanglam has been shown by Dhanyuhysa by way of Form 8 filed with ROC and also on account of Rupmanglam and Flovin being shown as subsidiary of Dhanyuhsya in their audited balance sheet 1998. For such transfers, you are required to charge capital gains tax on the entire assets of Rupmanglam and Flovin transferred to Dhanyushya and by attaching the entire bunglow for the moment. 11. As the escrows were holding the share certificates and transfer deeds and handed over by them without written consent , it is necessary to charge them for capital gains tax and also attach all their personal assets. 12. As your predecessor ACIT has failed to record the statement and collect all documentary evidences in view of my previous letter dated 10th January 2003 and has failed to attach and acquire the property , I defer my additional observations in the matter for time being. 13. I sincerely hope that , you look into the matter in the broader interest of revenue without extending favour to Dhanyuhsya , Handas, Core Health Care, Kashiparekhs, jalundhwala, ameet desai, Global Trust bank, Soparkars and the auditors M/s Shah and Shah. This is challenging task for you. But so also is going to be the recognition from the Finance Ministry for catching hold of great bank robbers and their associates.

 

Yours sincerely,

 

Pankaj S. Mody

 

=======================================

 

P S MODY

C/O SHRI S S MODY

40 BMM SOCIETYPALDI

AHMEDABAD26-3-04T

he Tax Recovery Officer,Range 11,

NarYn ChambersAshram RoadAhmedabad

 

Sir, Sub:- Recovery of tax demand from the undersigned in view of my earlierDated January 29,04 addressed to you. =================================================

 

 

1. This is in reference to the tax recovery proceedings initiated by you against me and my correspondence pending by you.

 

2. In my letter addressed to you, I had specifically referred to attach the assets of Rupmanglam investment Pvt ltd.

 

3. I understand from the office of the Additional Commissioner of Income tax, Range 8 , that the assets of Rupmanglam Investment Pvt Ltd has been transferred to Span Medicals by way of amalgamation and now the assets have stands in the name of Span Medicals.

 

4. In view of my earlier letter addressed to the office of ADCIT-Range 8 in January 2003, they have ignored to take up the issue of reverse action of illegal amalagamation by taking steps against Span Medicals, soparkars, kashiparekhs ,Jalundhwala ,etc. This means that their office has connived the party in stealing the assets of the property even after their full knowledge and their by deprived my legitimate rights as well as legitimate revenue of Government of India and thereby increasing the complexities

 

5. I am sure that you would like to protect your self . You can do so only if you , take proactive steps as otherwise you would mess up your retirement years. One learns from wisdom of one spoiled egg in the basket spoils all the eggs in the basket. On account one crooked Handa- a great bank robber, has affected so many including the undersigned. The only thing , I am lucky enough to realize it and no one can raise a finger against me. for recovery of taxes from me.

 

 6. In order to protect yourself as well as the interest of government of India, you need to take up the issue with the office of ADCIT, Range 8 by taking initiative today itself and advise them , that you would not have any alternative but to take steps against the ADCIT-Range 8 for permitting the stripping of assets Rupmanglam and Flovin to Span Medicals inspite of the letter from the undersigned to the ADCIT, Range 8 in January 2003.7. You shall also get in touch with the Official Liquidator of Companies situated at Jivabhai Chambers that you have reason to believe from the Suit filed by P S Mody in Civil Suit 5827/01 that Dhanyuhsya , Mr. Jalundhhwala have failed in furnishing the ownership particulars including their advocates Mr. Soparkars.

 

8. You shall convey to the official liquidator that this is a fishy matter and needs to be investigated thoroughly by the official liquidator getting in touch with the Supreme Court of India as well as the President of India and the Finance Minister of the country.

 

9. It is needless to state that , I do not have any alternative but to disclose the contents of this letter to various authorities to prevent any negligence on your part, which please note.

 

10. Even if the official liquidator of companies has completed all formalities of liquidating the companies, you shall advise him to take stern action against Mr. and Mrs. Soparkar who have made application on behalf of their client Span Medicals and others to amalgamate the companies so as to hide their illegalities associated in covering up the banking frauds and tax frauds.

 

11. The present letter is being marked to media and other investigating authorities so as to increase your vigilance and alertness . None of your bosses can save you. You need to save yourself by getting into quick sand. However, it is left to make a choice on your own.

 

12. You are advised to take all other appropriate measures against the bankers , that is Global Trust Bank by obtaining and attaching all the records of Dhanyuhsya Financial <>