Date: XX /XX/XX
Chief Commissioner Of Income Tax,
Subject: Tax Evasion Petition For Investigation Into Source of Income and Tax Liabilities Against Following People
• Mrs. <wife full name> ( PAN No. : XXXXXX )
• Shri. <FIL full name> ( PAN No. : XXXXXX )
Honorable Sir/ Madam,
This is a tax evasion complaint against following three members with the details are:
1. Mrs. <wife full name> ( PAN No. : XXXXXX )
2. Shri . <FIL full name> ( PAN No. : )
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, Bangalore 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. <FIL name> & 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.
<FIL 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 needs to be verified how come Shri. <FIL name> amassed such an astonishing wealth for these marriages. 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 <FIL name>. It is submitted that Shri. <FIL name> was a normal businessman and <BIL name> was working with BPO, so from where he got 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. <FIL name> & Mrs. <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 <FIL name> & <wife name> (as claimed) had spent Rs XX.00 lacs in financial Year 20XX-20XX 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. <FIL 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 (<FIL name>& Mrs. <wife name>) . In case investigations are instituted through local authorities, it will be able to unearth huge revenue from (<FIL name> & Mrs. <wife name>). It is therefore requested that necessary investigations may kindly be made against Shri. <FIL name> & Mrs. <wife name> in the interest of justice and requirement of law. As per Income tax rules, income source of (<FIL name> & <wife 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. <FIL 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 <FIL name> & <wife name> as for tax evasion if any.
There is also an apprehension that <FIL name> & Mrs. <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 bureaucratic contacts of <FIL name> & Mrs. <wife name>). I may be given the due prize money as per income tax guidelines for revealing this to the authorities.
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”
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