Professional Documents
Culture Documents
Table of Contents
FAQ ............................................................................................................................................................... 2
DESCRIPTION OF TEP PROCESS: ................................................................................................................... 4
FORMAT OF TEP COMPLAINT- ..................................................................................................................... 5
FORMAT OF RTI- ........................................................................................................................................... 8
FORMAT OF FIRST APPEAL UNDER RTI ACT- ............................................................................................... 9
FURTHER GYAAN ON IT SECTIONS ............................................................................................................. 11
Detail of 269ss & 269 t income tax ......................................................................................................... 11
When you take a loan ............................................................................................................................. 12
When you repay a loan ........................................................................................................................... 12
The price you pay for a default ............................................................................................................... 12
Provisions for genuine transactions........................................................................................................ 13
Bottom-line ............................................................................................................................................. 13
Page 1 of 13
All about TEP(Tax Evasion Petition)
FAQ
What is TEP?
Tax Evasion Petition or TEP is a complaint filed by any citizen against a person(s) who believes that
such a person is doing illegal nonpayment or underpayment of income tax.
Page 2 of 13
All about TEP(Tax Evasion Petition)
I had filled TEP 2-3 months before but I have not heard anything back from Income Tax
department?
TEP is a long process and patience is the key. But in any way if your RTI is properly filed You will get
reply in 30 days But even then if you have not received any reply you have a right to file new RTI to
the First Appellate i.e. Additional Commissioner Of Income Tax of the same city/state
What is the process of RTI and what all questions should I ask?
It’s very important to understand that RTI is a toll which plays important role. RTI should ask only
relevant questions. I.e. Detail of the IO assigned and action taken report against TEP. RTI should not
have questions about personal information such as income tax return copy of the tax evader/PAN
number of the tax evader etc. One such format of RTI is attached herewith.
Never ask CPIO to give you the detailed copy of Income Tax Return But you can ask for the Return
amount filed .Ask to verify the amount drawn during the year said to be in question. RTI should
not have questions about personal information such as amount saved by the tax evader/PAN
number of the tax evader etc. One such format of RTI is attached herewith.
IMPORTANT STRATEGY
Always avoid taking all information through one RTI rather try to submit multiple RTI’s in a period
of one month with one or two question each .By this you will be able to harass the Tax evader
multiple time and also you will facilitate the Investigating officer to earn extra m**ney from the
Tax evader ;-) by which the opposite party comes under physiological pressure.
I had filled RTI to get the information against TEP, But PIO has rejected the RTI stating article
8(1)(J) of RTI act 2005?
It has been observed that some RTI’s are being rejected with wrong reason. Here you should file first
appeal as per RTI act 2005.
What is the judgment reference Income tax authorities are using to reject information under
RTI Act 2005?
The Hon’ble Supreme Court in the case Girish Ramchandra Deshpande Vs. CIC dated October 3,2012
has held that the details disclosed by a person in his Income Tax Returns are “personal information”
which stand exempted from disclosure u/s 8(1)(j) of the RTI Act unless a larger public interest is
involved. In the instant case, the appellant has not been able to establish that the information
sought for is for larger public interest. In fact, the appellant has sought this information on the
ground that it was on the basis of his complaint that the IT authorities had ordered reassessment. In
the light of the Supreme Court decision, the Commission concurs with the decision of the CPIO and
Appellate Authority.(Ref. (Civil) No. 27734 of 2012 (@ CC 14781/2012)
Please share the CIC judgment which I should attach with First Appeal.
File No.CIC/DS/A/2011/003792/RM
Page 3 of 13
All about TEP(Tax Evasion Petition)
“As the appellant has provided information relating to tax evasion, the CPIO is directed to inform the
appellant as to whether the information provided by him was true or false and to disclose the broad
outcome of the reassessment, without divulging specific details, once the process is completed.”
Where can I complaint if Income Tax officer is not taking proper action on TEP?
You can complaint to Vigilance department of Income Tax. Refer to below link for more detail
http://www.incometaxindia.gov.in/vigilance/compl.html
Page 4 of 13
All about TEP(Tax Evasion Petition)
7. You file Appeal u/s 19(1) openly putting allegation that ITO is not
interested in recovering Govt. Money. Also files on complaint to Chief
Income Tax Officer.
8. That makes ITO tense and he again try to share his problem with parties
and again some vague answer comes.
9. You must file a complaint to M/o finance with copy to all officers saying
that Huge Govt money is evaded in tax as ITO is not interesting in making nation
grow etc....... keeping all other in loop.
10. Then again file RTI with remaining questions.
11. If required ITO can issue summons u/s 131 of the Income Tax Act, 1961 wherein opposite party
will be directed to present himself/herself before ITO
This is the only way then ITO may come up with some information. You have to try hard. As the same
procedure were adopted by seniors and got quite enough information in parts and now using that to
screw opposite party which exposes there
misconduct.
SUBJECT: - Tax Evasion Petition for investigation into source of income and tax
liabilities of Mr.FIL and Mrs.MIL both R/o.
Honorable Sir/Madam,
Page 5 of 13
All about TEP(Tax Evasion Petition)
I Your Name, S/O XX R/o XXXX wish to bring to your kind notice the following points:
I got married to Mrs.498a D/o Mr.FIL R/o on XXXX according to Hindu Rites in presence of caste
elders. My wife Mrs.498a has framed a false dowry complaint under section 498a/406/34 of IPC
against me and my relatives in PS XXXX New Delhi under FIR no. : (Certified copy attached as
Annexure A). It has been claimed by Mrs.498a in her own admission that Mr.FIL & his wife
Mrs.MIL has spent over Rs XX Lakhs (XX Lakhs) in her marriage ceremony and other
articles/cash in Nov, 2011 (in financial year XXX)
Along with her complaint she has also submitted her Istridhan List dated XXXXX (Certified copy
attached as Annexure B) stating that along with Istridhan her parents had given approx. 23
Tola gold and hefty amounts in cash/gifts to me and my relatives in the ceremonies. She has
duly signed the list and submitted it before CAW Cell.
She has further mentioned in the FIR that Mr.FIL and Mrs.MIL has given Rs XX Lakh (XXXX
Lakhs) and XXX Lakh (XXXX Lakh)cash to me in the financial year of 2008-2009 and 2010-
2011 respectively.
The copy of complaint no.XXXX submitted by 498a on XXXX at CAW Cell (Copy Attached as
Annexure C) which was converted into FIR XXXX is also attached.
Beyond the same Mr. FIL is the lawful owner of a house measuring 100 Sq Yard in New Delhi(XXXXX) and
it is common knowledge that he owns 3-4 other houses in the name of his wife Mrs.MIL and few
other Benami properties. It has been averred many a times that they also owns 2-3 lockers in various
banks, had multiple savings accounts in SBI/ING Vysa and in other banks and has Fixed Deposits worth
many lakhs.
As per the information, Mr.FIL and Mrs.MIL have some unknown source of income. The example of
which is that their daughter(Mrs.498a) has allegedly given items of heavy cost as dowry to me (Copy
Attached as Annexure B) in her own admission in writing to CAW Cell,New Delhi in marriage
and after the marriage with me.
Publicly known only source of income for Mr.FIL is through his employment in the capacity of a
Post in XXXX and Mrs.MIL’s income is NIL. From where they brought such huge sum of money for
said dowry and has carried other liabilities of the family besides having properties is a matter of
investigation which your esteemed department has the jurisdiction to investigate. Please investigate
as to whether Mr.FIL and Mrs.MIL has ever shown such a huge amount as their income and paid
taxes on the same (This income include only amount allegedly spent on dowry items/marriage and
doesn’t contain amount spent on other liabilities of his family and invested/spent on the properties
owned by them) and if they had purchased the items of dowry from proper shops/showrooms after
paying proper taxes for their purchase.
Page 6 of 13
All about TEP(Tax Evasion Petition)
The Honorable High Court of Delhi in the Case of “Neera Singh Vs. The State (State Govt. of
NCT of Delhi) & Others – CRL.M.C.7262/ 2006 – 23.02.2007) (Copy Attached as Annexure
D)” has given ruling for such investigations in matters involving huge dowry amounts.
Further careful perusal of the FIR & Attached Complaint letter of Smt 498a hints provision of section
68, 69,69A, 69B, 69C & 69D under Income Tax Act of 1961 are applicable on Mr.FIL and
Mrs.MIL as far as in my knowledge. However, there may be many other provisions of income tax
which is best known to Honorable Income tax authority.
The section 68 deals with cash credits proving identity of the creditor, capacity of the creditor,
genuineness of the transaction are the important things of this section. Section 69 & 69A, B deals
with unexplained investment, unexplained money & investment not fully disclosed in books of
accounts.
The Section 69C deals with the unexplained expenditure, the important requirement of this
section is that an expenditure has been found to have been incurred by an assesse in any financial
year and the assess fails to indicate satisfactory source of such expenditure.
It becomes my duty as a patriot and citizen of India to ask the authorities to verify the source of
income and tax returns filed by Mr.FIL and Mrs.MIL. In case investigations are instituted through
local authorities, it will be able to unearth huge revenue from Mr.FIL and Mrs.MIL. It is therefore
requested that necessary investigations may kindly be made against Mr.FIL and Mrs.MIL in the
interest of justice and requirement of law. As per Income tax rules, income source of Mr.FIL and
Mrs.MIL must be checked and recovery should be made from them against the expenditures they
have claimed to made in the marriage of their daughter. Mr.FIL and Mrs.MIL’s income and source of
fund should be verified from financial years XXXX to till date and share the tax return copies with
me. The authority is under bounden duty to investigate the said information since it relates and its
refusal may prejudice the appellant upon which an FIR has been registered. Since criminal
jurisprudence, it is clear that innocent person should not be convicted and a person is presumed
innocent unless found guilty/convicted. I request you to kindly take cognizance of my
complaint and honor the aforesaid Judgment to verify their expenditure and initiate
action against Mr.FIL and Mrs.MIL for tax evasion if any.
There is also an apprehension that Mr.FIL and Mrs.MIL may provide false Information to Tax
Authorities. So, I would also like to request that the name of investigating officer be provided to me
who will be looking at this matter, as there is every apprehension that the information provided to
me will be misleading due to political pressure and beauraucratic contacts of Mr.FIL and Mrs.MIL.I
may be given the due prize money as per income tax guidelines for revealing this to the
authorities.
Thanking you.
Enclosures :-
Page 7 of 13
All about TEP(Tax Evasion Petition)
1. FIR:XXXX PS XXXX
2. Complaint no.XXXX at CAW Cell, New Delhi
3. Istridhan List dated XXXX submitted at CAW Cell, New Delhi.
4. Judgement of the Honorable High Court of Delhi in the case of “Neera Singh Vs. The State”
Yours truly
(XXXX)
Copy to:
1. DGIT(Investigations)
Income Tax Department. Deptt of Revenue.
3rd Floor,A Center. E-2,Jhandewalan Extn.New Delhi- 55.
FORMAT OF RTI-
To, Date:
Residence address:
Detail of payment of filing fees: Initial fee of Rs. 10/- in the way of Postal Order of Rs 10/-
bearing serial number “XXXX” has been enclosed along with the application as prescribed
under Right to Information Act /Rules 2005. Undersigned is ready to pay processing fee (if
any) required to furnish said information.I am not aware of the payee details. So, kindly fill
appropriate details in IPO #“XXXX” worth Rs 10 /-(Rs Ten only) as it is the duty of PIO to
provide reasonable assistance under 5 (3) of the RTI act to applicant.
Undersigned has submitted a complaint/tax evasion petition on dated: XXXX in the office of
CIT (Commissioner of Income Tax) Income Tax Department, New Delhi (Attached as
Annexure-A). Tracking detail of Speed Post is also attached as Annexure-B
Page 8 of 13
All about TEP(Tax Evasion Petition)
2. Please provide action taken report on above tax evasion petition
If you cannot give the whole information demanded by me, please give a part of the
information which can be given according to section10 the RTI Act 2005. Section 10 of the Act
allows those part(s) of the record which are not exempt from disclosure and which
can reasonably be severed from parts containing exempt information to be provided.
Further it is requested that the applicant (a citizen of India) would like to receive the above
said information by post on the address mentioned below, within 30days (thirty days). As
prescribed under the Right of Information rule /Act. Kindly arrange to provide above
information by speed/registered post at below mentioned address.
Thanking you,
Yours truly
Name:
Address:
To,
Sir/Madam,
As I am aggrieved by decision of Public Information Officer, I hereby file this appeal for your kind
decision.
Page 9 of 13
All about TEP(Tax Evasion Petition)
1. Details of appellant
Date of Application:
Applicant has filled a TEP and in RTI he has asked for the below points-
Applicant has requested information about Investigation officer to whom TEP is assigned and
action taken report. Applicant has not asked for any third party or personal information.
Page 10 of 13
All about TEP(Tax Evasion Petition)
8. Reasons/grounds for this appeal:
PIO has rejected information stating u/s 8(1)(j) of RTI Act,2005.However applicant has not asked
for any personal or third party information. As per income tax guidelines applicant is entitled for prize
money also for revealing this information to the authorities. Hence he is very concerned for the progress
made in this regard. Also action is required in the interest of justice. Ref. File
No.CIC/DS/A/2011/003792/RM
12. Declaration:
I hereby state that the information and particulars given above are true to the best of my knowledge
and belief.
Name:
Address:
Page 11 of 13
All about TEP(Tax Evasion Petition)
THE INCOME TAX ACT is not just an instrument with provisions for the levy and collection of tax. There
are penalties involved, like in the case of loans and deposits above a certain amount that are taken or
repaid in cash. This was because the taxman found that during raids, assessees often explained away
unaccounted-for income as loans taken or deposits made with various people.
Some tax defaulters have been known to introduce unaccounted-for income in their books of account
using benami names for loans and deposits. To counter this, the taxman introduced Section 269SS
through Finance Act 1984.
Page 12 of 13
All about TEP(Tax Evasion Petition)
the amount of loan or deposit repaid in contravention of the provisions of Section 269T. For example, if
a person takes a loan of Rs 40,000 in cash from his brother, he will be liable for a penalty of an
equivalent amount. Similarly, an additional penalty of Rs 40,000 will be levied if the loan is also repaid in
cash. The penalty for repayment in cash is independent of whether the loan was taken in cash.
The Hyderabad Tribunal too has ruled that Section 269SS has been introduced to curb the practice of
explaining away unaccounted-for money; the provisions are not applicable to transactions that are
conducted in an ‘open and genuine’ manner and where no unaccounted-for money is involved. If a
transaction is genuine, then a mere technical breach of the provisions should not attract a penalty. The
provisions, the Tribunal held, have been introduced to deal with cases involving evasion of tax. The
legislative intent of curbing tax evasion does not mean that all loans or deposits are hit, but only those
that are used by tax defaulters to cover up unexplained cash or unaccounted-for deposits. The Sections,
according to the Tribunal, are definitely not intended to penalize genuine transactions, where no tax
evasion is involved.
In another case, a building contractor was liable to be penalized for accepting and repaying
loans/deposits from two lenders in cash. The genuineness of the transactions, however, was never in
doubt, since the loans were accepted and repaid in cash due to discounting of the cheques, as also
dishonoring of the cheques issued by the builder. The builder, as well as the lenders (from whom the
cheques were discounted by the builder and to whom the payments were made in cash due to the fact
that the builder’s repayment cheques were dishonored), were also regular income tax assesses.
Therefore, the transactions were deemed bona fide and genuine and no penalties were levied under
Sections 271D and 271E for contravention of Sections 269SS and 269T.
Bottom-line
The income tax department doesn’t hesitate to levy a penalty for any violation of the provisions of the
Income Tax Act. As a taxpayer, you are, therefore, advised to accept loans of Rs 20,000 or more only by
cheques and repay them too only by cheques. Unless, of course, you have no choice but to opt for cash
transactions. If that happens, make sure you have enough ‘reasonable cause’ to do so, and the
transaction is duly accounted for;
YOU HAVE THE ABILITY TO TURN THE TABLE UPSIDE DOWN, JUST MAKE A WISH AND WORK
HARD REAL HARD. HE LISTENS ....HE GIVES JUSTICE.....BUT YOU HAVE TO ACT……..
This article may not be further copied or reproduced without written permission from the author
Page 13 of 13