Chief Commissioner of Income Tax,
SUB:-TAX EVASION PETITION FOR INVESTIGATION INTO SOURCE OF INCOME AND EVASION OF TAX AGAINST XYZ
I, ABC, am the informant/complainant in the aforesaid Evasion Petition.
DETAILS OF TAX EVADERS:
APPROXIMATE AMOUNT OF TAX EVASION:
The tax evasion detailed herein by the tax evaders is more than Rs. @@@@
DETAILS OF UNACCOUNTED/UNDECLARED INCOME AND ASSETS:
|Sr.No.||Heads||Unit price/Rate|| Amount
|(e)||Any other unknown and additional assets that could be reasonably suspected to have been amassed by the tax evaders mentioned herein.|
SOURCE OF INFORMATION:
The informant is providing this information to your office without prejudice to his right to oppose any and all of the aforementioned claims of the complaint under Section 12 of PWDVA Act 2005 against the complainant herein
For your perusal, the certified copy of the same is annexed to this application as
The details hereinafter are copied verbum pro verbo from the complaint mentioned.
GROUNDS ON WHICH THE PRESENT PETITION IS MAINTAINABLE:
(a) $$$$$$$$$$$$. There is a claim and admission on his part of an exorbitant amount of money and jewellery spent at the wedding as mentioned above. By this voluntary admission itself, Provisions of Section 69C are applicable and attracted in the present case-
Unexplained expenditure, etc. Where in any financial year an assessee has incurred any expenditure and he offers no explanation about the source of such expenditure or part thereof, or the explanation, if any, offered by him is not, in the opinion of the Assessing Officer, satisfactory, the amount covered by such expenditure or part thereof, as the case may be, may be deemed to be the income of the assessee for such financial year.]
This huge amount of cash expenditure raises substantial doubts on the veracity of Cash Credits in the account books of XYZ, thus attracting the provisions of Section 68 of Income Tax Act (as amended to date).
Where any sum is found credited in the book of an assessee maintained for any previous year, and the assessee offers no explanation about the nature and source thereof or the explanation offered by him is not, in the opinion of the [Assessing] Officer, satisfactory, the sum so credited may be charged to income-tax as the income of the assessee of that previous year.
The judgement of the Honorable High Court of Delhi in the case of Neera Singh Vs. State has clarified the settled law that “In-Laws should disclose the source of income for the exorbitant claims in 498a and DV case”
The Hon’ble Commissioner may graciously take cognisance of the present complaint/information and may be pleased:
(a) To initiate and conduct investigations to verify the source of funds and income tax returns of XYZ
(b) To initiate appropriate legal action against the Tax evaders as mentioned above, in the case that xyz
c) To process and investigate the present petition in the fastest pace possible and not ‘ad-infinitum’ as has been mandated in the judgment of Virag R Dhulia Vs IT Department, Kolkatta
(d) Any other order in the favour of the complainant/informant and against the tax evaders as deemed appropriate.
Central Vigilance Commission.
Satarkata Bhavan, A-Block GPO Complex, INA,
New Delhi – 110023
Director General of Income Tax (Vigilance)
1st Floor, Dayal Singh Public Library Building, 1,
Deen Dayal Upadhyaya Marg, New Delhi – 110002
Director General Investigation (DGIT)
Income Tax Department. Deptt of Revenue.
3rd Floor, A Center. E-2, Jhandewalan Extn.,New Delhi- 55.
Member Investigation, CBDT, Department of Revenue,
Room No. 148, Ministry of Finance, North Block, New Delhi-110011
The Secretary (Investigation) Ministry of Finance,
O/o Department of Revenue, Room No.55, North Block,
New Delhi – 110011
I hope you like and have found TAX EVASION PETITION AGAINST ABUSE OF DOWRY LAWS useful.
Supreme Court of India
A-1/121 Janakpuri, New Delhi.
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