Chief Commissioner Of Income Tax
DISTRICT – STATE – PIN CODE
Subject: Tax Evasion Complaintfor investigation into source of income and tax liabilities of Sri. ____________________and Smt____________________
Honorable Sir/ Madam,
This is a Tax Evasion complaint against Sri____________________S/o SriLayak Singh and Smt____________________ w/o ____________________ Both R/o Vijay Nagar Colony, Behind XXXXX Temple, Gulab Nagar, State
I, 498A Kumar, S/o_______________ R/o ____________________________wish to bring to your kind notice the following points:
I got married to Ms____________________ D/o Sri. ____________________R/o __________________________________ on ____ according to Hindu Rites in presence of caste elders. Sri____________________and Smt ____________________ have framed a false dowry complaint under section 498A/323 of IPC and under section ¾ Dowry prohibitionact against me and my relatives in Police Station ______ under FIR No: ____dated ___________(Copy attached as Annexure A).It has been claimed by Sri____________________in his own admission that Shri____________________&his wife Smt____________________have spent over Rs 8,00,000(8 lacs) in the marriage ceremony of their younger daughter Ms ____________________and other articles in Feb, 2012 (in financial year 2011-2012)
Sri____________________&Smt____________________ also married theirelder daughter Ms ________somewhere in year 2007, where it is presumed that they must have spent an equivalent amount in her wedding. It means they spend more than 16,00,000 (16 Lacks) Rupees. 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 Shri____________________ and Smt ____________________.
Interestingly Sri ____________________&Smt ____________________ married their daughter even if we assume that same amount of money was spend in her marriage as alleged in the FIR. It needs to be verified how come Shri ____________________ and Smt ____________________ amassed such an astonishing wealth for both these marriages.
Beyond the same Sri____________________ and Smt ____________________ are the lawful owner of a house where theyare residing (address mentioned above) in Badaun and it is common knowledge that they owns few other Benami properties in their names.
It is submitted that Shri____________________ is a resident of Badaun and isworking as a salesman with a tractor agency in Badaun whereas Smt ________ is a Housewife, where from they bought such huge sum of money for said dowry and have carried other liabilities of family besides these marriage expenditure, is a matter of investigation which your esteemed department has the jurisdiction to investigate.
Please investigate as to whether Sri____________________ andSmt____________________ (housewife though) has ever shown such a huge amount as his / her income and paid taxes on the same (this income does not include only amount allegedly spend on dowry items but also amount spend on other liabilities of his family and invested / spend on the properties owned by him) and if they had purchased the items of dowry from shops / showrooms after paying proper taxes for their purchase.
Ground for complaint:
As SriFIL KUMAR (as claimed by him in FIR dated 21 Feb 201X)had spent Rs8,00,000 (Rs 8lacs) in financial Year 2011-2012 so his income tax return and source of fund of Rs8,00,000 (Rs 8 lacs) may be verified and tax should be collected as per provision of Income Tax.
Further careful perusal of the FIR & Attached his Complain letter of Shri____________________hints provision of section 68,69,69A, 69B, 69C & 69D under Income Tax Act of 1961 are applicable on Sri____________________ and Smt____________________ 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, 69B 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 assessee in any financial year and the assesses fails to indicate satisfactory source of such expenditure.
Request & Relief sought:
Sri____________________and Smt ____________________income and source of fund should be verified for expenditure of Rs8,00,000 (8 lacs) in financial year 2011-2012 to recover the tax and start proceedings against Shri____________________ and Smt ____________________as per provision of Income Tax. 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 (copy placed as Annexure-B) to verify their expenditure and initiate action against Sri ____________________and Smt.____________________for tax evasion if any.
Honorable Justice S. N. Dhingra has also given voice to my feelings in his Judgment 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-B)as below:
“Now-a-days, exorbitant claims are made about the amount spent on marriage and other ceremonies and on dowry and gifts. In some cases claim is made of spending crores of rupees on dowry without disclosing the source of income and how funds flowed. I consider time has come that courts should insist upon disclosing source of such funds and verification of income from tax returns”
It is therefore requested that necessary Investigations may kindly be made against Sri____________________, Smt. ____________________in the interest of justice and requirements of law.
Sri____________________ and Smt____________________provides the details of money being spend as gift received from the relatives, friends etc, the flow of money should also be verified as there is every apprehension that he may provide false Information and cheat the Tax Authorities.
As per Income tax rules, the source of Sri____________________and Smt____________________income must be checked and recovery should be made from him against the expenditures he has made in the marriages of his daughters. I may be given the due prize money as per income tax guidelines for revealing this to the authorities.
There is also an apprehension that Sri____________________and Smt____________________ 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 Sri____________________ and Smt.____________________.I may be given the due prize money as per income tax guidelines for revealing this to the authorities.
I humbly request you to kindly take cognizance of my complaint and honor the aforesaid Judgment (Enclosed as Annexure-B)to verify his expenditure and initiate action against Sri. ____________________ and Smt____________________ for tax evasion if any.
Kindly expedite your investigation and keep me posted with details of investigation report.
(Write your name)
- Copy of the FIR disclosing expenditure of Rs.XX,00,000 (8 lacs) in marriage.
- Judgement of the Honorable High Court of Delhi in the case of “Neera Singh Vs. The State (Govt Of Nct of Delhi)” dated 23 February 2007ordered by Honorable Justice S. N. Dhingra
1. DGIT (Investigations)
Income Tax Department,
Deptt of Revenue
2. Member investigation, CBDT,
Deptt of Revenue,
D-9, Tower No. 10, Type-VI,