Tax Evasion Petition

Sample Format for Tax Evasion Petition or TEP Date: XX /XX/XX To, Chief Commissioner Of Income Tax, Address Subject: Tax Evasion Petition For Investigation Into Source of Income and Tax Liabilities Against Following People • Miss . Wife full Name ( PAN No. : XXXXXX ) • Shri. Wife Father full name ( PAN No. : XXXXXX ) • ….. Honorable Sir/ Madam, This is a tax evasion complaint against following three members with the details are: 1. Miss . Wife full Name ( PAN No. : XXXXXX ) Residence Address: Mobile Number: 2. Shri . Wife Father full name ( PAN No. : ) Residence Address: Mobile Number: Background I Your Name , R/At Flat no _________________________________, wish to bring to your kind notice the following points. I got married to Mrs. Wife name on XXth June 20XX in XXXXX, Pune according to Hindu Rites in presence of caste elders. My wife Mrs. Wife name has framed a false domestic violence complaint under Section 12 of PWDVA Act 2005 r/w s. 3, 17,18,19,20,21,22,23. It has been claimed by Mrs. Wife name in her own admission that Shri. Wife father & family member had gave 17 Tolas of Gold and 2 Kilo Silver and spent Rs XX Lacs in marriage along with cash, furniture , electronic item TV, Fridge, utensils and other complete house hold required on XX June, 20XX (in financial year 20XX-20XX), If we count the total amount it will be more than XX Lac. Interestingly Shri Wife Father name married her two daughter’s even if we assume that same amount of money was spend in her marriage as alleged in the complaint. It needs to be verified how come Shri. Wife father name amassed such an astonishing wealth for these marriages. Wife Father name also married his two daughter’s ( name XXXX and XXXX) where it is presumed that he must have spent an equivalent amount in her wedding. It means he spend more than XX 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 Wife Father name It is submitted that Shri Wife

Father name was a normal business and Wife brother name was worked with BPO, Where from he bought such huge sum of money for said dowry and has carried other liabilities of family besides having other liabilities is a matter of investigation which your esteemed department has the jurisdiction to investigate. Please investigate as to whether Shri. Wife Fatehr name & Miss . Wife name 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 Wife Father name & Wife name (as claimed) had spent Rs XX.00 lacs in financial Year 20XX20XX so his income tax return and source of fund of Rs XX.00 lacs may be verified and tax should be collected as per provision of Income Tax. Further careful perusal of the PWDVA petition & Attached Complaint letter of Mrs Wife name hints provision of section 68, 69,69A, 69B, 69C & 69D under Income Tax Act of 1961 are applicable on on Shri. Wife Father name & Mrs . Wife name 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 (Wife Father name & Miss . Wife name) . In case investigations are instituted through local authorities, it will be able to unearth huge revenue from (Wife Father name & Miss . Wife name ). It is therefore requested that necessary investigations may kindly be made against Shri. Wife Father name & Miss . Wife name in the interest of justice and requirement of law. As per Income tax rules, income source of (Wife Father name & Wife r name) must be checked and recovery should be made from them against the expenditures they have claimed to made in the marriage of their daughter. Shri. Wife Father name & Wife name income and source of fund should be verified from financial years 20XX 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 PWDVA compliant 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 Wife Father name & Wife name as for tax evasion if any. There is also an apprehension that Wife Father name & Miss . Wife name) 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 Wife Father name & Miss . Wife name) .I may be given the due prize money as per income tax guidelines for revealing this to the authorities. Thanking you. With Regards Your Name Address MOBILE: Enclosures :1. PWDVA compliant copy 2. Affidavit copy 3. Judgement of the Honorable High Court of Delhi in the case of “Neera Singh Vs. The State” Copy to: 1. DGIT (Investigations) Income Tax Department. Deptt of Revenue. 3rd Floor,A Center. E-2,Jhandewalan Extn.New Delhi- 55. 2. Member Investigation, CBDT, Department of Revenue, Ministry of Finance,North Block. New Delhi

Format 2

TEP (Tax evasion Petition) against 498a FIL (Father-in-law) and MIL (Mother-in-law) Date:

Lr. No. TEP/R/1/2012-13

From: Petitioner(498a Victim)

To: The Director (Investigation) O/o Income Tax Your City.

Sir, Sub:Tax Evasion Petition against Sri FIL and Smt. MIL

1) Sri FIL, S/o: Sri FILs Father Name 2) Smt. MIL , W/o: Sri FIL Both are R/o: Sri FIL and Smt. MIL address I, ...... submit the following information for action against Sri FIL and Smt. MIL I submit that Sri FIL and Smt. MIL performed their daughter Smt. 498a [aka: 498awifename ] marriage on ........... ......... I further submit that Smt. 498a wife (de facto complainant) D/o Sri FIL has framed and filed a false complaint against me and my family members with allegations of dowry. It has been claimed by the de facto complainant in her own submissions that her Parents Sri FIL and Smt. MIL had spent nearly Rs. 6.5 Lakhs (inclusive of all, as submitted in Statement of Legal Witness-1 and Complaint Copy) for her marriage on ........ .....(in financial year ............). Even if we assume that same amount of money was spend in her marriage as alleged in the Complaint Copy and Statement of Legal Witness-1(enclosed as Annexure -1 & Annexure - B1). It needs to be verified how her parents Sri 498a FIL and Smt 498a MIL amassed such an amount for this marriage. It becomes my duty as a citizen of India to ask the authorities to verify the source of income and tax returns filed by Sri FIL and Smt. MIL It is further submitted that Sri FIL was a retired (month & year ) school assistant from a Government aided school and Smt. MIL is working in a private un-aided school. From where they bought such amount of money for their daughter marriage and has carried other liabilities of family besides having other liabilities is a matter of investigation which your esteemed department has the jurisdiction to investigate. Please investigate as to whether Sri FIL and Smt. MIL has ever shown such an amount as their income and paid taxes on the same (this income does not include only amount allegedly spend on their daughter marriage but also amount spend on other liabilities of their family and invested/spend on the property owned by them) and if they had purchased the gold, marriage related items and house hold articles from shops/showrooms after paying proper taxes for their purchase. GROUNDS FOR COMPLAINT As Sri FIL and Smt. MIL (as claimed by them) had spent nearly Rs. 6.5 Lakhs in the financial Year ............ so their income tax returns and source of fund of Rs 6.5 Lakhs may be verified and tax should be collected as per provision of Income Tax. If I am not mistaken, the tax would be around Rs. 25,000 to 1,25,000/- only for the year 2009-2010 and how about the other financial years? Further, careful perusal of complaint copy, hints provision of section 68, 69, 69A & B, 69C & D and section 133(5) of Income Tax Act, 1961 are applicable to Sri K.S.Sarma and Smt. K. Anuradha as far as my knowledge. However, there may be many other provisions of income tax which is best known to Honorable Income tax authorities. Section 68 of Income Tax Act, 1961 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 of Income Tax Act, 1961, deals with unexplained investment, unexplained money & investment not fully disclosed in books of accounts. Section 69C, of Income Tax Act, 1961deals 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. Section 133(5) , of Income Tax Act, 1961 it is mandatory to file income tax return on the expenditure incurred on any function or ceremony PRAYER - RELIEF SOUGHT Sri FIL and Smt. MIL income and source of funds should be verified for expenditure of Rs. 6.5 Lakhs in financial year 2009-2010 to recover tax and start proceedings against Sri FIL and Smt. MIL as per provision of Income Tax and the authority is under bounden duty to investigate 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. Honorable Justice S. N. Dhingra has also given voice to my feelings in para 4 of his Judgment Neera Singh Vs. The State (State Govt. of NCT of Delhi) & Others in CRL.M.C.7262/ 2006 - 23.02.2007 “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 FIL and Smt. MIL in the interest of justice and requirements’ of law. Sri FIL and Smt. MIL provides the details of money being spend as gifts received from the relatives, friends etc, the flow of money should also be verified as there is every apprehension that they may provide false information and cheat the Tax Authorities. As per Income tax rules, the source of Sri FIL and Smt. MIL income must be checked and recovery should be made from them against the expenditures they had made for their daughter marriage. I may be given the due prize money as per income tax guidelines for revealing this to the authorities. In the light of foregoing, I request you to kindly take cognizance of my complaint and honor the aforesaid judgment (enclosed as Annexure - E) to verify their expenditure and initiate and take action to be ordered and taken against Sri FIL and Smt. MIL for tax evasion if any. Kindly expedite your investigation and keep me posted with details of investigation report. Thanking you,

Yours faithfully,

[Petitioner(498a Victim)] Enclosures: 1). True copy of complaint (Annexure - A) 2) Statement of Legal Witness-1, 2 & 3(Annexure - B1, B2 & B3) 3). True copy of FIR (Annexure - C) 4). True copy of charge sheet (Annexure - D) 5). Copy of judgment Neera Singh Vs. State Govt. of NCT of Delhi & Ors in CRL.M.C. No. 7262/ 2006, dated 23.2.2007 ordered by Honorable Justice S. N. Dhingra (Annexure - E) Copy to:

1) The Director General (Investigation) O/o Income Tax, Aayakar Bhawan, Basheer Bagh, L.B. Stadium Road, Hyderabad - 004. 2) Member (Investigation) CBDT R.No.-148, Department of Revenue, North Block, New Delhi - 110011 3) The Secretary (Investigation) Ministry of Finance, O/o Department of Revenue, Room No.55, North Block, New Delhi - 110011 Sri FIL previous employement details: ...... .... Smt. MIL employement details: ...... ........