copy of income tax tribunal order

Letter from Tax Recovery Officer dated 12-9-05

Letter from Tax Recovery Officer , Range 11 dated 12-9-2005 received on 30-9-2005.

letter to assessing officer -11(2) dated 12-9-05

Hand delivered on 12-9-2005 to the Income tax office at Narayan Chambers.

From:

Pankaj S Mody
C/o Shri Suresh S Modi
Janmangal Apt ,
2nd floor
Paldi ,
Ahmedabad 380 006



DATED 12-9-2005


The Assessing Officer , Ward 11 (2)
Narayan Chambers ,
Ashram Road

Sir,

This is in reference to your communication dated 1-9-2005. At the outset let me make it clear that I do not have any taxable income and nor am I in position to engage services of a tax consultant.

I humbly request you to provide detailed findings as well as action taken report in light of my various letters addressed to the predecessor assessing officers as well as to Tax Recovery Officers and others especially when he matter is pending since long. Amongst various issues , I have referred to the statement made by assessing officer for assessment order passed in March 2002 and the same is referred as under:- - “Details were calledfrom Dhanyushya as all the details are in its possession in respect of transfer ofshares. Details have not been received from DFPL and hence it is not possibleto give finding in respect of exact date of transfer of shares along withcompleted share transfer deed.” Primarily it is duty of the assessing officer to collect such information from the other parties with a view to provide natural justice to me. Till date , the office of Assessing Officer has not done this for obvious reasons of extending favour to Dhanysuhsya and connected associated persons. It is also apparent from the audited balance sheet of Dhanyushya for the period ending March 31-3-97 that , they do not own any of my shares of Rupmanglam and Flovin as the same is not reflected in their balance sheet.

You would appreciate that I have my natural as well as fundamental right to Information and as long as you do not provide detailed findings , it is not proper on your part to call for any information from me. Besides there is on going inquiry by Police Authorities of Gujarat in light of my complaint and hence you cannot demand cooperation from me till you furnish detailed findings and permit me to cross examine Dhanysuhaya.

Amongst various letters addressed to Assessing Officer as well as to the tax recovery officer from time to time , kindly refer my letter dated 17th Oct 2003 addressed to the Assessing Officer. Till date , I have not received any reply from your end in this regard. This is not fair and besides your indifference shows that the assessing officer lacks sensitivity for the common citizens.

When the information has not been received , with a view to provide natural justice , it becomes your responsibility to collect the details from Dhanyushya as assessing officer and if you fail to do so then it is either deficiency in services and/or that you are extending undue favour to protect Dhanyushaya , their directors , chartered accountants as well as tax advocates This would naturally attract provisions of Corruption Act against all the concerned officials of the Income tax department .

I have been advised by letter dated 26-12-2000 ( HQ.III/101-M-26/Form.No.34A.AR.8/2000-2001 from the Commissioner of Income Tax –III (P C Verma) , Ahmedabad that the assessing officers have been given appropriate instructions. Please let me know the circumstances under which the income tax clearance certificate was given in a hot hurry and the steps taken by you to attach the bunglow for approving sale consideration which is lower than purchase price and when there 37 I permission has not been obtained.

I am marking a copy of present letter to concerned authorities as to why action should not be initiated against you for extending favour to Dhanyushaya and its directors, chartered accountants, tax consultants and escrows by furnishing their reply to me , in case you do not furnish satisfactory detailed findings and action taken report against this group. You must be aware that the action has been initiated against the management of Core Health care and others by Anti Corruption Bureau in light of directions given by the Sessions Court.

It is in your interest to rectify the situation by taking suitable action and reporting findings and avoid having herd mentality. In interest of natural justice , it is necessary that you furnish the detailed findings to me at my email address. I reserve my right to raise other issues at a later stage as and when necessary.

Kindly furnish detailed findings and action taken report to the undersigned at my email address modyps@gmail.com and to the Home Department pshome@gujarat.gov.in forthwith so that various provisions of extending favour to Dhanyushaya are not attracted against you. In case,you fail to furnish such information to me and the Home department forthwith , then various provisions of extending favours to Dhansyuhsya , their auditors and tax consultants and directors,etc would be applicable to you, which please note. I do hope that you would not like to be placed in such an embarrassing situation for deficiency in services on your part. A copy of present letter is being sent to them for their knowledge and action in case you fail to furnish such details to them.

Thanking you.

Yours sincerely,

Pankaj S Mody

Enclosure:-

1. Copy of audited b/s of Dhanyushya for period ending March 1997.
2. Sandesh article dated 25-8-2005 on Core Health care management .
3. Income tax clearance certificate issued in year 2000 by the then assessing officer.
4. Copy of letter dated 17-10-2003 addressed to Assessing Officer.

REPLY TO TAX RECOVERY OFFICER ON 27-01-2005

By HAND DELIVERY

PANKAJ S MODY
C/O S S MODI
40 BMM SOCIETY
PALDI,
AHMEDABAD 380 006

27-01-2005

THE TAX RECOVERY OFFICER
RANGE-11, ROOM –111,
NARAYAN CHAMBERS
NEHRU BRIDGE CORNER
ASHRAM ROAD
AHMEDABAD


SIR,

YOUR REFERENCE : NOTICE PF THE DEMAND TO THE DEFAULTER IN RESPECT OF TRO-11/2004-05 180/04-05 FOR VARIOUS ASSESSMENT YEARS in RESPECT OF MY INDIVIDUAL ASSESMENTS AND HUF ASSESSMENTS

1. This is in reference to the above referred notice served by you.

2. It is abundantly clear that you have not referred earlier correspondence letters addressed to you the Office of Tax Recovery Officer earlier dated 29-01-2004 and 26-3-2004 .

3. I am sorry to say that the Office of Tax Recovery Officer has failed to give any detailed explanation as well as taken by you in this connection.

4. I have also made it very clear vide my para 5 of letter dated 29-1-2004 that “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 presumption and is without any justification.”

5. It is necessary that you take action against the predecessor Tax Recovery Officer and other officers of the department for not attaching the assets of Rupmanglam Investment Private Ltd for recovery of taxes , if any, in light of my letter dated 26-3-2004.

6. Kindly furnish a copy of entire correspondence done by the income tax department with auditors , persons , Liquidator Of Companies,etc and furnish a copy of same to me . In case you fail to do so , you as well as the department would be responsible along with others to help them steal and loot my rights , titles ,etc. You are required to see that my rights gets restored in totality. This is in light of my being informant to the Investigation department of the Income tax department and the negligence of the Income tax department negligence to carry out necessary steps in the interest of revenue inspite of the letter issued by the Director General of Income Tax-Investigation vide his letter dated September 19,2000. It is therefore necessary that you first attach and acquire the immoveable property owned by Rupmanglam Investment first as well as the share certificates and transfer deeds of same by getting in touch with Dhanyushya as well as Jatin Jalundhwala to protect the interest of revenue before proceeding with recovery proceedings from me. .

7. Your office as well as the Commissioner of Income Tax has been already conveyed valuable information furnished to attach and acquire the bunglow No 1 as called Amrashagun in RamdevNagar near Satyagrahchavni. Para 3b of the letter dated 29-1-2004.and the office of Tax Recovery has failed to carry out its duty in the interest of revenue while keeping my rights in tact. It is absolutely clear that the department is openly shielding the acts of all the concerned assessing officers while totally ignoring the interest of Revenue of the Income tax department and thereby OPENLY BEING DISLOYAL TO THE INTEREST OF REVENUE OF THE INCOME TAX DEPARTMENT . Your failure to give a detailed prompt reply would confirm that you as well as the concerned past and present tax officials are disloyal as well as traitor to your own department as well as to the Government of India which please note. It is necessary to note that in absence of 37 I permission by Nishit Pethalji Chavda the entire sale deed is void –ab-initio as per the Income Tax Act . Henee , it is necessary that you attach and acquire the said Amrashagun bunglow first before taking any further steps. .

8. You have been also conveyed to hand over the amount of tax collected from my wife and children and hand over the same in light of series of letters written to the concerned Commissioner of Income Tax in light of para 3b of my letter dated 29-1-2004.

9. Further, it is illegal to issue notices and claim demand without verifying the facts internally. I am not supposed to spoon food details to you as regards to the details already in possession with you to protect the interest of revenue before initiating recovery proceedings against me. Kindly use your Head and Heart to protect the innocent while use your brains to catch Sushil Handa who has robbed financial institutions to the extent of Rs 750 crores.WHILE EVADING TAXES IN CRORES . You as well as the department are penny wise and pound foolish. .

10. .I also understand that in case of my wife and children , the CIT (Appeals ) has passed adverse orders against the Assessing Officer. Kindly see that the amount of tax so collected by you is illegal and I have a claim of the amount and you would see that the amount is paid to me forthwith in light of my earlier letters written to Commissioner of Income Tax from time to time.

11. Please note that over and above my earlier correspondence resting with the Office of Tax Recovery ,YOUR FAILURE TO GIVE DETAILED REPLY TO PRESENT LETTER l would tantamount to USE OF COERCION AND EXTORTION FROM YOUR SIDE IN GUISE OF RECOVERY PROCEEDINGS and hence illegal and you would be personally responsible for any kind of damage to me which would include defamation and I would be at liberty to take appropriate legal steps against you and the Income tax department.

12. I am marking a copy of your notice to the Central Vigilance Commission as well as my earlier correspondence to the office of the Tax Recovery Officer and the income tax department to the media by posting the same on the archives of my site http://www.intad.blogspot.com
.
Thanking you.

Yours sincerely,

Pankaj S Mody


Annexures My letter dated 29-1-2004 and My letter dated 26-3-2004.to the Office of Tax Recovery for ready reference .

Lettter addressed to CIT-Appeals (XVII) on 18-1-2005

ANNEXURE:- LETTER TO COMMISSIONER OF INCOME TAX- APPEALS (XVII)





PANKAJ S MODY
C/O SHRI S.S . MODI
40 BMM SOC
PALDI,
AHMEDABAD 380 006

Email : psmody@yahoo.com

18-1-2005



THE COMMISSIONER OF INCOME TAX –(APPEALS) XVII
NATURE VIEW BUILDING
NEAR H K HOUSE
ASHRAM ROAD
AHMEDABAD

Respected Sir,

SUBJECT: APPEAL HEARING FIXED FOR HEARING ON 18-01-2005 FOR THE ASSESSMENT YEAR 96-97 AND 97-98 IN RESPECT OF PERSONAL AS WELL AS MY HUF ASSESSMENTS.
REFERENCE:_ MY VARIOUS LETTERS ADDRESSED TO YOU PENDING FOR YOUR KIND REPLY.
===============================================================

This is in reference to the above referred appeals pending before you for hearing and the notice being served to me on 11-1-2005 for fixing date of hearing today on 18-1-2005. You would appreciate that issue of such short notice is not proper on your part.

I would like to draw your attention once again that , I HAVE YET TO RECEIVE Detailed replies to my letters addressed to you from time to time. I once again request you to furnish detailed replies in this regard for the orders passed by the concerned Commissioner of Income Tax (Appeals) who passed orders against the assessing officers in case of my wife and my children.

You would appreciate that my family members have requested the assessing officer at the time of assessment proceedings to obtain documentary evidences from Dhanyushya, Jalundhwala, Kashiparekh, Shah and Shah ,etc along with recording of their statement while giving them opportunity to cross examine them. This has been not done by them . It also appears that the concerned CIT(Appeals ) who passed orders has also not done so with tacit collusion of the tax- consultant who appeared on behalf of my wife and my children before the concerned CIT-Appeals .

You would also appreciate that as I am head of my family , I am under moral obligation to protect my family members from the department officials and as I have realized that CIT –V , Mr. M.C.Katheria located in Narayan Chambers and the staff working under him has used means of coercion to demand taxes on presumption basis my using means of fear and scare. Mr. Katheria had directed that because my family members have paid , I also should pay taxes without offering legitimate reasons.

As. I have reason to feel that the orders have been passed against the orders passed by the assessing officer , I have reason to assert that the department officials are incompetent to discharge their duties effectively in the income tax department.

As the department has victimized me and my family and have suffered a lot , this is my open NON-COPERATION TO YOU TILL YOU BLOW WHISTLE AGAINST THE DEPARTMENT OFFICIALS AND THE CONNECTED CHARTERED ACCOUNTANTS AND HANDA GROUP. The way my family has suffered , I would not like other families get trampled by the high handedness of the income tax department and I have mentally accepted death because I am putting on a fight with the might for a right and just cause.

Kindly wait till the findings are made available on account of my present email to President of India.

However, as an abundant precautionary measure to protect the legitimate interest of revenue , you shall instruct the Tax recovery officer to attach the immoveable properties referred to him vide my letters addressed to him from time to time.

You would be pleased to know that CBI has filed criminal case against some of the borrowers of Global Trust Bank as per the announcement on January 3 ,2005. This particular matter involves Global Trust Bank and hence , it is necessary that you think twice before you take any adverse action against me.

Moreover, your failure to blow whistle against the senior officials of the income tax department as well as the Handa group and others would put your motives as well as your integrity under suspicion. It is your choice whether you want to jeopardize your self and your family to help the crooks in the department and connected with the Handa group.

You are free to make a free choice by listening to the voice of your conscience at a time when your mind is at rest. I look forward to your detailed reply in this regard.

Thanking you.

Yours obediently,

Pankaj S Mody

NOTICE OF DEMAND FROM TAX RECOVERY OFFICER ON 6-1-2005

NOTICE OF DEMAND TO THE DEFAULTER

NO TRO-11//180/II /2004-05 OFFICE OF THE TAX RECOVERY OFFICER
RANGE –11 , ROOM NO –111
1ST FLOOR ,NARAYAN CHAMBERS
NEHRU BRIDGE
ASHRAM ROAD, AHMEDABAD

DATED 06-01-2005


To,
Shri Pankaj S Modi Huf
4 Janmangal Apt
kachi Samaj Hall
Nr. Sharda Mandir Crossing
Paldi < Ahmedabad




This is to inform you that a sum of Rs 06,37,724 dues from you for A.Y. 96-97
Rs 12,95,268 dues from you for A.Y. 97-98
Rs 8,480 dues from you for Ay 98-99
Rs 5,640 dues from you for AY 99-00

2. In this connection, you are requested to pay up the arrear demand immediately failing which the recovery proceedings will be started in accordance with the provisions of section 222 to section 232 of the income tax act , 1961 and the seconds schedule to the said act and the rules made thereunder. If you have anything to be clarified in thematter, you are requested to personally attend my office ( if necessary alongwith your authorized representative ) at the above4 mentioned address on 27-01-2005 at 11:30 AM for a personal hearing.

3. In addition to the sum aforesaid, you will be also liable for:-

(a) such interest as is payable in accordance with sub-section (2) of section 220 of the said Act for the period commencing immediately after the issue of this notice.
(b) All costs charges and expenses incurred in respect of the service of this notice and of warrants and other processes all other proceedings taken for realizing the arrears.


S/D
J H DALWADI
TAX RECOVERY OFFICER
RANGE-11, AHMEDABAD

Letter dated 2-12-2004 to CIT-Appeals(XVII)

Pankaj S. Mody
c/o Shri S.S. Modi
40 BMM Society
Paldi
Ahmedabad 380 006
EMAIL:- psmody@yahoo.com

02-12-2004

The Commissioner of Income-Tax-Appeals (XVII)
Nature View Building
Near H K House
Ashram Road
Ahmdebad

Respected Sir,

SUB: THE APPEALS PENDING BEFORE YOU AS REGARDS TO PERSONAL AS WELL as HUF for the assessment year 96-97 and 97-98 for hearing on26-10-2004

REFERENCE :- MY EARLIER CORRESPONDENCE LETTERS 25-10-2004, 18-08-2004 AND 24-02-2004


I am in receipt of the notice of hearing in my case for assessment years 96-97 and assessment years 97-98 fixed for hearing on 6-12-2004.

In this connection, I the undersigned humbly make to invite your Honor’s kind attention to my request letter/petition dated 24-2-2004,18-08-2004, 25-10-2004 addressed to your Honour. I hereby state that I have not received any reply in this matter. Consequently , Kindly note that it is not possible for me to appear before your good self because I have raised several critical and

relevant issues in my above referred petition letters addressed to your Honour and unless I am equipped with the clarification and reply , it will not be possible for me to defend my case and consequently, such action on your part will have the effect of violating the principals of natural justice ,which , I am sure will not like you to be instrumental to the injustice which is likely to be caused to me if the appeal is decided in my absence. Besides, the issue of GTB as well as conduct of great robber Mr. Sushil Handa is involved. Under no circumstances, you can turn a blind eye to the events.

In view of the above mentioned facts and the circumstances of the case, I request your good self to give a long adjournment in this case and favour me with the reply to my impugned petition letters dated. 24-2-2004 , 18-08-2004 and 25-10-2004.

An early reply will meet with the ends of justice.

Thanking you.

Yours most obediently,

Pankaj S Mody

Enclosure: Copy of email on 26-10-2004 to The President of India

“ ALL THAT IS NECESSARY FOR THE TRIUMPH OF EVIL IS THAT GOOD MEN DO NOTHING- EDMUND BURK
“ The evil of the world is made possible by nothing but the sanction you give it - Ayan Rand

letter dated 25-10-2004 to CIT-Appeals XVII

By Speed Post

PANKAJ S MODY

C/O SHRI S S MODI

40 BMM SOCIETY

PALDI ,

AHMEDABAD 380 006

Email id : psmody@yahoo.com



October 25, 2004



The Commissioner of Income Tax-Appeals (XVII)
Nature View Building

Near H K House

Ashram Road

Ahmedabad



Respected Sir,



Sub: the appeals pending before you as regards to personal as well as HUF for the assessment year 96-97 and 97-98 fixed for hearing on 26-10-2 004

Reference :- my earlier correspondence letters dated 18-08-2004 and 24-02-2004 .





1. This is in reference to above the hearing fixed on 26-10-2004.

2. I am unable to take out some of the relevant files as the residence of my my parents is closed as my mother is being operated . Hence, kindly grant a fresh date after two weeks as till then I would not be able to appear before you.

3. In light of my above letter dated 18-08-2004 , I once again humbly request you to arrange for appellate orders passed in case of my wife Mrs S. P. Mody and my children as the facts and circumstances of the case are identical and my family members are not extending cooperation as informed to the department as well as to you during the discussions.

4. I fail to understand as to how the appellate orders have been passed without collecting necessary facts by collecting necessary documentary evidence and recording statement of Dhanyushya Financial , Jatin Jalundhwala, Mr. Saurabh Soparkar, Mr. Hemant Kashiparekh and M/s Shah and Shah Associates especially when my family members had specifically requested the –then assessing officer. It is absolutely clear that some one from the department is protecting these persons even if it results in loss of revenue from these persons/companies/tax advocates/chartered accountants.

5. You would appreciate that , the department needs to extend full cooperation as I am the one who is the informant-cum- whistleblower of tax evasion and it is necessary that all the facts and documentary evidence are furnished to me in view of natural justice, equity and good conscience.

6. Human consideration and approach need to be followed by the income tax department as under no circumstances the right to information can be denied to me in a democratic country as it unnecessarily involves cost of litigation, hardship to the assessee and this is nothing but barbaric methods being employed in a civilized society to use methods of coercion to extract taxes by hook and crook from the citizens of the country.

7. In case you are facing some hurdles , it would be better that you write top Prime Minister of India and make representation to him that the circumstances require to have transparent approach even if it may involve exposing the misconduct of the officials involved in the assessment as well that of Investigation department. It is natural to expect such respect and conduct from the top officials of the Income tax department.

8. As the assessing officer and his peers as well as his superiors has used means of coercion to extort taxes from my family members on my complaint against some of the senior officers of the department to the Central Vigilance Commission , I do not have any option but to mark a copy of my present letter to the President of India presidentofindia@rb.nic.in as well as to the well known columnist of Indian Express Tavleen Singh at tavleensingh@expressindia.com

9. In the wider and broader interest of revenue , it is necessary that you call for complete documentary evidence from Mr. Jatin Jalundhwala , Mr. Hemant kahiparekh , Mr. Saurabh Soparkar and M/s Shah and Shah Associates without any further delay.

10. You may have a look at some of the correspondence with the income tax department by visiting site http://www.intad.blogspot.com and excerpt of book published by media which deals with the state of affairs in the income tax department as referred in the link http://www.redtrapism.blogspot.com

11. I look forward to your whole hearted support and cooperation and I would prefer reply to my email address as I do not have any correspondence address for about a fortnight as my parents would not be available at the above residence so that they can inform me.



YOURS sincerely,



Pankaj S Mody

Reply to CCCIT 1 and DGIT dated 11-10-2004

Pankaj S Mody
C/o Shri S S Modi
40 BMM society
Paldi ,
Ahmedabad 6
Email id: psmody@yahoo.com

October 11,2004

To

The Chief Commissioner of Income Tax -I & Director General of Income Tax (INV.) ,
1st floor
Aaykar Bhavan
Ashram Road
Ahmedabad

Subject: - Your letter dated September 21,2004 in response to my letter dated 3-3-2003

1. I am grateful for the reply received under your letter DG/AHD/PSM/2004-05 dated September 21,2004 signed by Shri Rajiv R. Singh on your behalf.

2. I am extremely happy to note that the Income tax department has promptly and within the period of less that one month of my open grievance on 22-08-2004 (Sunday) has positively responded to my grievance against the happy-go-lucky attitude towards the tax evaders. In this connection, may I take this opportunity to question you as to what were the special circumstances and reasons which prompted the earlier authorities to deliberately avoid to furnish constructive response to my genuine complaint of tax evasion by certain companies /individuals/tax advisers ?

Sir, I am sure that you will agree with me that failure on the part of the concerned authorities to furnish a detailed reply to my letter dated 3-3-2003 reflects nothing but deliberate carelessness and high handedness in discharge of official duties against the informants like me.

Sir, by this letter , I request you to furnish views on plausible explanation in defence to my allegations as , as narrated by you in the beginning of Para 2 of your reply dated September 21,2004:- “ The various issues raised in your petition were examined by the authorities concerned at the relevant point of time and all actions considered necessary in the matter have already been taken”. Now Sir, tell me , when various issues raised in my petition where allegedly examined by the authorities concerned at the relevant point of time and as admitted all actions considered as necessary in the matter have already been taken, then what prevented the authorities to promptly inform me accordingly. This needs to be clarified by you and I expect your precise and concise reply at an early date.

3. This leaves the last question – Any prudent student of Income Tax Laws will consider the reply “The various issues raised in your petition were examined by the authorities concerned at the relevant point of time and all actions considered necessary in the matter have already been taken” will consider vague and meaningless unless supported by cogent evidence. In the circumstances , I humbly request you to please give me a brief understanding of
(a) various issues raised ;
(b) steps taken by the different and concerned tax authorities ;

(c) Nature of findings by tax evasion or otherwise and
(d) actions taken.

Sir, the information , if prepared honestly by you and your officers in the proforma given above will prove the transparency or otherwise ,prevailing in the income tax department. I hope to hear from you on this point, no sooner the data is got prepared by you. Sir, you will agree with me that if you prepare the chart and have a honest look at that , you will realise that many important points and allegations have remained un-investigated.

4. Sir, I have read the last sentence of your reply dated September 21,2004 , with great amusement no matter under correspondence on a serious matter like tax evasion cannot be treated as closed –unilaterally and failure to satisfactorily conclude the correspondence would tantamount to deficiency in service.

5. I do not have residence of my own and hence , kindly send reply to my above e mail address.

Thanking you.



Yours sincerely,

Pankaj S Mody

21-9-2004 Letter from Director General Income Tax- on september 21,2004

FROM
OFFICE OF THE DIRECTOR GENERAL OF INCOME TAX (INVESTIGATION)
1ST FLOOR, AAYAKAR BHAVAN
ASHRAM ROAD, AHMEDABAD


SEPTEMBER 21,2004


NO: DG/AHD/PSM/2004-05

TO

SHRI PANKAJ S MODI
C/O SHRI S S MODI
JANMANGAL APT
40 BMM SOCIETY
AHMEDABAD -6


Sir,

Please refer to your letter dated 3/3/2003 , addressed to Shri. R. N. Srivastava, the then , CCIT and Shri U.P. Singh, DGIT(Inv), Ahmedabad , a copy of which was personally handed over to Shri U.P. Singh , the present CCIT and DGIT (INV.), Ahmedabad in the Tax Payers seminar organized by the I.T. Bar Association , Ahmedabad on 22/8/2004 (Sunday).

2. The various issues raised in your petition were examined by the authorities concerned at the relevant point of time and all actions considered necessary in the matter have already been taken. In view thereof, I am directed to convey that no further action is considered necessary by the department on your petition and the matter may be treated as closed.


yours faithfully,

Rajiv R Singh
Additional Director of Income –Tax (INV) (HQ)
For Chief Commissioner of Income Tax -I and Director General of Income Tax-(INV.),
Ahmedabad

LETTER DATED 18-8-2004 ADDRESSED TO CIT APPEALS -XVII

By Hand delivery

PANKAJ S MODY
2ND FLOOR , JANMANGAL APT
40 BMM SOCIETY
PALDI
AHMEDABAD 380 006

18-08-2004
CONFIDENTIAL

TO
THE COMMISSIONER OF INCOMETAX-APPEALS-XVII
1ST FLOOR
NATURE VIEW BLD
BEHIND H.K.HOUSE
ASHRAM ROAD
AHMEDABAD -9

Respected Sir,

SUBJECT: HEARING FOR ASSESSMENT YEAR 1996-97 AND 1997-1998 FOR APPEALS PENDING BEFORE YOU. FOR 1) INDIVIDUAL 2)AND HUF ASSESSMENT
============================================================

1. Please refer to the above.

2. Recently, I have been informed that appeals filed by my wife-Sukhini Mody, my daughter-Radhika Mody and my son-Parthiv Mody for the same assessment years and involving identical points have been disposed off by the learned Chief Commissioner of Income Tax (Appeals), , Ahmedabad in favour of these three appellants and against the learned Income Tax Officer orders.

3. Sir, till date, I have not been succeeded in seeking the copies of these appellate orders on account of strained relationship inter-se. I am vigorously trying to persuade my people to make available to me , the copies of the appellate orders. Sir, I shall produce the same before you as soon as possible for your Honour’s perusal. In the mean time , kindly bear with me.

4. Sir, I request you to kindly excuse me for making one request to you, it would be of great help to both of us, in the interest of justice, equity and conscience, if you –yourself exercise your good officers to obtain the copies of such appellate orders from your brother colleague. Perhaps, it will be easier to do so.

5. A line in reply will oblige.

Yours faithfully,

Pankaj S Mody

NAME , DESIGNATION AND CONTACT NUMBERS

I humbly request you to call for detailed action taken report and detailed findings pursuant to my letters addressed to the officials of the income tax department by fax
so that you can personally verify indifference, sloth, inefficiencies prevailing in the department and the tricks employed by the officials to harass parties.



REPLIES , ACTION TAKEN REPORT AND DETAILED FINDINGS PENDING BY THE UNDERMENTIONED SENIOR OFFICERSWHILE CAUSING GREAT HARASSMENT TO THE COMPLAINANT .

SRNO DESIGNATION NAME REPLY PENDING REFERENCE ACTION REQUIRED


1 DIRECTOR GENERAL OF INCOME TAX-INVESTIATION, AHMEDABAD FAX 079-27545776, phone 079-27546645 UDAY PRATAP SINGH:- APPLICANT’ LETTER 3-3-03 AND TELEGRAM DATED 10-3-03 .HAS NOT TAKEN DETAILED ACTION PURSUANT TO THEIR REF FILE DG/AHD/INV/29/99-2000 DATED 19-9-2000 TO CALL FOR ACTION TAKEN REPORT AND DETAILEDFINDINGS TO ALL THE LETTERS

2 DIRECTOR OF INVESTIGATION,AHMEDABAD Fax: 079-27546192, office: 079-2754603 APPLICANT LETTER DATED 4-7-2001 ENCLOSING LETTER 2-7-2001 TO CALL FOR DETAILED FINDINGS

3 ADDITIONAL DIRECTOR OF INCOME TAX,AHMEDABAD Fax: 079-27646559,office-079-27546645HE IS IN CHARGE OF WING UNIT 1(3) AND UNIT 1(4)

4 CHIEF COMMISSIONER OF INCOME TAX-III , AHMEDABAD Fax: 079-27544287,office 079-27546244-7101 R. B. SHUKLA APPLICANT LETTERS DATED 3-3-03 WHICH HAS BEEN JOINTLY ADDRESSED TO PREDCESSOR CCIT AND CURRENT LETTER DATED 3-9-03 TO CALL FOR DETAILED FINDINGS


5 COMMISSIONER OF INCOME TAX-V AHMEDABAD Fax: 079-27546253, office: 079-26576382M C KATHERIYA NOT CONDUCTED INQUIRY TO APPLICANT LETTER TO CONTENTS OF LETTER DATED 16-12-2002, 3-6-2003, 4-6-2003 TO CALL FOR DETAILED INQUIRY REPORT

6 ADDITIONAL COMMISSIONER OF INCOME TAX-RANGE 11 , AHMEDABAD
Fax: 079-26741686, office 26584535 M H PANDAV HAS NOT FURNISHED DETAILED REPLY TO LETTER 17-10-2002 TO CALL FOR RESULTS DETAILED FINDINGS

7 ASSESSING OFFICER –11(2) R.N.RAWAL NOT REPLIED TO LETTER DATED 12-2-03 TO HIS PREDECESSOR ASSESSING OFFICER TO CALL FOR DETAILED INQUIRY REPORT

8 CURRENT ADDITIONAL CIT.,AHMEDABAD FAX 079-27546253, PHONE: 079-27546253 RAJEEV NABAR HAS NOT REPLIED LETTER 24-1-02 AS JCIT RANGE 1 TO CALL FOR DETAILEDFINDINGS

SUMMARY OF REFERENCE OF CORRESPONDENCE WITH THE INCOME TAX DEPARTMENT

ANNEXURE I: LIST OF SOME CORRESPONDENCE LETTERS WITH INCOME TAX DEPARTMENT,IN AHMEDABAD
SR NO DATE OF
CORRESPOND ADDRESSED TO WHOM STATUS
1 18-6-1999 TO CCIT AND DGIT-INVEST
2 REMINDER OF ABOVE LETTER
3 REMINDER OF 18-6-1999 LETTER
4 29-3-2000 TO DDIT UNIT 1(4) R.DIWEDI
5 11-5-2000 TO DDIT UNIT 1(4) R. DIWEDI
6 24-7-2000 TO DGIT
7 15-9-2000 TELEGERAM TO DGIT
8 19-9-2000 LETTER TO MODY BY DGIT ON 19-9-2000
CONFIRMING MY ALLEGATIONS AS REFERRED
IN LETTER DATED 18-6-99
9 3-10-2000 LETTER TO DGIT NO REPLY
10 23-10 –2000 LETTER TO DGIT NO REPLY
11 30-10-2000 LETTER TO DGIT NO REPLY
12 27-11-2000 LETTER TO DGIT NO REPLY
13 14-12-2000 TELEGRAM TO DGIT NO REPLY
14 4-1-2001 TELEGRAM TO DGIT NO REPLY
15 20-1-2001 TELEGRAM TO CCIT NO REPLY
16 15-3-2001 TELEGRAM TO DGIT NO REPLY
17 4-6-2001 LETTER TO DGIT NO REPLY
18 2-7-2001 LETTER TO DDIT UNIT 1(4) NO REPLY
19 4-7-2001 COPY OF ABOVE LETTER MARKED TO DIT NO REPLY
20 29-10-2001 LETTER TO JCIT –RANGE 1 NO REPLY
21 23-01-2002 LETTER TO DGIT NO REPLY
22 24-1-2002 LETTER TO JCIT RANGE 1 NO REPLY
23 10-6-2002 LETTER TO CENTRAL VIGILANCE COMMISSION
dated 3-6-2002 endorsing COPY TO DGIT on
10-6-2002 AND CBDT NO REPLY
24 25-6-2002 LETTER TO DGIT NO REPLY
25 17-10-2002 LETTER TO ADCIT –RANGE 11, MR. PANDAV
REJECTED REQUEST FOR STAY OF DEMAND
without GIVING ANY REASONING
26 18-10-2002 LETTER FROM DIRECTOR OF INCOME TAX
(VIGILANCE)
F.NO. DIT(V) (W) /CON-166/U-II/2002-03
finding to my letter dated 31-10-2002
and fax dated 14-11-2002 HAS NOT BEEN
FURNISHED
27 16-12-2002 LETTER TO CIT-V No reply
28 30-12-2002 LETTER TO DDIT UNIT1(3) GAVE REPLY
ON 29-1-2002 REPLIED THAT
ASSESSING OFFICER
WOULD GIVE REPLY
29 10-1-2003 LETTER TO RANGE 8 NO REPLY

LETTER ADDRESSED ON 26-3-2004 TO TAX RECOVERY OFFICER

P S MODY
C/O SHRI S S MODY
40 BMM SOCIETY
PALDI AHMEDABAD

26-3-04


The Tax Recovery Officer,
Range 11, NarYAn Chambers
Ashram Road
Ahmedabad


Sir,

Sub:- Recovery of tax demand from the undersigned in view of my earlier
Dated 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 <>

13. It is possible that the methods employed by Mr. Soparkar may be just tip of the iceberg.

14. I hope you understand the urgency and seriousness of the matter. Please note that as per article in Economic Times , One of the chartered accountants associated with Handas has burnt his fingers on account of association with Handas. 15. I am sure that you would not like to destroy your family on account of negligence on your part especially when you would be retiring shortly. 16. Kindly acknowledge receipt of the letter and furnish detailed reply.

Thanking you .

Yours sincerely,

P S MODY

letter to ACIT ,RANGE 8 DATED 26-3-04

By hand delivery

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

26-03-04



The Assistant Commisioner of Income Tax, Range 8
Ajanta 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 to 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 24-3-04

3. I had added my own comments and some of them are reproduced below:-

 My some of the immediate observations noted 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