1. What is Mean by TEP
Tax Evasion Petition: A complain letter to Income tax Department (CBDT) with proof to investigate the revenue loss to government ex-checker because of such evasion
2. Why TEP
Mostly wife always give the list of stridhan 3-4 times from the actual list of stridhan / huge amount of dowry in her compliant (u/s IPC 406). So we have the legal tool for this we should complaint in the Income Tax dept. for verifying that they’ve declared that much income or not. If they’ve not declared that much income then recover the tax with some penalty. But very few people go to Income Tax Dept to ask for verifying their income.
3. When to file TEP
a. If your wife do the false allegation in DV affidavit case or in 498a FIR and about huge amount of money spend in marriage and stridhan or dowry or exchange of money in your marriage.
b. If your Father in Law has disproportionate assets w.r.t his income, TEP is possible, You have to show undisclosed income, unaccounted flow of cash, unexplained expenditure etc. to file TEP.
c. If the value of the furniture, gold, cash was not proportionate to his income at the time of expenditure, you can file TEP.
4. What are the task before filing the TEP
a. Get the certified copy of the compliant
b. Get the PAN number if you know
c. Prepared the proper application
d. Get the address of Income tax department in your area
5. What document required to file the TEP
a. TEP application- Format is available here
b. DV case or CrPC 125 Case Affidavit or FIR copy of 498a or any authentic document as per evidence act where your wife told they spend huge money in marriage / dowry / stridhan
6. What are the grounds for filling TEP?
If you have FIR copy/DV copy/Bills of marriage expenses claimed by opposite party wherein they have mentioned huge amount (beyond their capacity to spend). Bills of marriage expenses claimed by opposite party if you have any detail wherein they have mentioned larger amount (beyond their capacity to spend). Better to have more and more information like their bank accounts/properties also
7. I don’t have Pan number of Father-In-Law. How to file the TEP
Even if PAN number is not available to file the TEP, just give the full name and address details
8. How much time does it take to resolve the query under TEP
Generally it takes around 1.5 years to 3 years depending upon your follow up / RTI
9. What are the Advantages of TEP
a. For sure this will go against the 498A / DV family as it will expose their false allegations
b. You can screw the 498a family royally, with this “Legal Cruelty” tool.
c. Can handle without legal aid. No lawyer expenses
d. Fire numerous RTIs based on the opponents’ profile and fast track the TEP investigation..
e. You can call the Investigation officer with Investigation report using witness summons in your CROSS stage then all the false of dowry will be nullified and their case is weak, you have upper hand.
10. What are the Disadvantages:
a. Will not work when less amount is claimed as dowry
b. Needs to cope up with time delay for RTI replies from govt. departments & information commission response for appeals.
c. Government machinery may not work with expected efficiency.
d. Very indirect method of attacking the opponents.
11. Where should I make a complaint?
To “The Chief Commissioner of Income Tax” of your particular state with a copy to DGIT(Investigations) Income Tax Department. Secondly to Member Investigation, CBDT, Department of Revenue, Ministry of Finance, North Block. New Delhi.
12. How TEP Strategy work
a. Ask for detailed Investigation report of the proven TEP.
b. Submit the same in the 498A court questioning that with IT Deptt also not able to find the source of income to pay such a dowry, the case definitely is false as it has been investigated by a party having no interest (i.e. IT Deptt) and that too a Govt. department.
c. To submit to the 498A court that the family is itself dishonest by nature and hence has filed this 498A for encasings money using Law as an extortion tool.
13. Format of TEP Application
14. What will happen to 498a family if you are able to successful filed TEP
a. They need to pay the Tax of undisclosed income
b. They need to disclose the source of income from unaccounted amount
c. Plus penalty, which can not be less than 100% of the evaded amount and notmore than 300% of the evaded amount
d. You will get the 10% prize amount
15. Following precaution should be take care before filing the RTI on TEO
a. Your RTI application is proper and short
b. You should have provided grounds for disclosure of the said information by stating that the Truth and Justice are the superior most “Public Interest” subjects and the denial of information can hamper your liberty and Constitutional right under article 21 regarding Right to Live with Dignity.
c. You should file the multiple RTI with short question
d. While asking information under RTI Act care should be taken as there is no need to ask income tax return. Instead ask for whether the income shown is below or above the one claimed in your FIR or CAWCell complaint. Then it will be easier for them to reply as here you are not asking return, neither you are asking amount.You will get the information which will be sufficient.
e. Also do ask for how many times notices were sent, if one of the notice is not complied then it attracts penalties and so on.
16. How to get the output of TEP
Outcome of the TEP has to be disclosed as per the following decisions of the CIC:
17. What is term Tax evader?
Tax evader is the person who has not submitted required Income tax as per law.
18. Step and Process of TEP
a. Filled TEP in Income Tax department
b. Sent RTI to find get status of TEP on November ,
c. If you get the negative response of the RTI “The CPIO denied the information requested, citing Section 8(1)(j) and 8(1)(h) of the RTI Act, 2005. ”
d. Sent first Appeal to concern office 2
e. You will get some response from of my first appeal and RTI as well and in the RTI response
f. Ask the detail report in your case using CRPC 91 or witness summons
g. Get the final report from the authority
19. Problem with TEP
a. One major hurdle is the statutory limitation of TEP of 6 years.
b. More than 6 years old, the department are allowed to not investigate apparently they carry the records only 6 years back – Hence filing TEP as soon as possible is best thingto do.
c. IT Returns can be opened for 4 years, if the amount realizable is less than 1 Lakh
d. IT Returns can be opened for 6 years, if the amount realizable is more than 1 Lakh
20. What are the different categories of TEP INVESTIGATION?
a. Z- Categories – All the personal complaint are considered like TEP against 498a Family, this is slow and low priority
b. Y- Categories – All the business men with huge turn over, this is medium priority
c. X- Categories – All major frauds, this has the highest priority
21. What is the judgments refer by Income tax authorities 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)
22. CIC judgment which You should attach with First Appeal.
“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.”
23. 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
24. How can I show larger public interest in my RTI against TEP?
Firstly, Tax Evasion is a crime and the knowledge is needed in public domain. (It is different than asking IT Returns). Secondly the information is required to prove innocence of few people (More than ONE)
25. What happen after filing TEP
Income tax department issue notice u/s 142(1) of income tax Act. The parties need to respond within one month otherwise there is a penalty of upto 10 000/- for disobeying notice. But no one cares as income tax officer never implement. The copy of the summon has a clause which reads as follows
“Without prejudice to the provisions of any other law for the time being in force, if you intentionally omit to so attend and give evidence or to produce the books of accounts and or documents a penalty for a sum which shall not be less than Rs.1000/- (Rupees one thousand) but which may extend to Rs. 10,000/- (Rupees ten thousand) for each default or failure shall be imposed upon you under section 272A(1)(e) of the Income-tax Act, 1961/37(2) of Wealth Tax act, 1957.”
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