Tax Evasion Petition

Reference No.

Dated:

To,
Chief Commissioner Of Income Tax

_____________________________

_____________________________

Sub: Tax Evasion Petition against Shri. XYZ S/o Shri ABC

Dear Sir/ Madam,

This is a tax evasion complaint against Shri XYZ S/o Late Shri ABC whose details are:

1. PAN No : _____________

2. Jurisdiction _____________

3. Date of birth : ____________

4. ResidenceAddress:________________________________,________________________________

Background

Smt. 498ª WIFE D/o Shri. XYZ has framed a false dowry complaint under section 498a/323/504/506 of IPC and under section ¾ Dowry prohibition act .It has been claimed by Smt 498 A WIFE in her own admission that Shri XYZ & Smt XYZ WIFE had spent over Rs __ lacs in the marriage on MAY, 2004 (in financial year 2004-2005)

Interestingly Shri XYZ & Smt XYZ WIFE married her second 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 XYZ amassed such an astonishing wealth for both these marriages.

Shri XYZ & Smt XYZ WIFE also married his second daughter where it is presumed that he must have spent an equivalent amount in her wedding. It means he spend more than 30 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 XYZ.

It is submitted that Shri XYZ was a __________ employee and was worked with ______________, 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 XYZ, Smt XYZ WIFE (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 Shri XYZ (as claimed) had spent Rs ___ lacs in financial Year 2004-2005 so his income tax return and source of fund of Rs ___ lacs may be verified and tax should be collected as per provision of Income Tax.

Further careful perusal of the FIR & Attached Complain letter of Smt 498 A WIFE hints provision of section 68,69,69A, 69B, 69C & 69D under Income Tax Act of 1961 are applicable on Shri XYZ 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.

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

Shri XYZ income and source of fund should be verified for expenditure of Rs ___ lacs in financial year 2004-2005 to recover the tax and start proceedings against Shri XYZ as per provision of Income Tax and 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.

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 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 Sh.XYZ, Smt. XYZ WIFE and Smt 498A WIFE the interest of justice and requirements’ of law.

Shri XYZ 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 Shri XYZ 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.

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 Shri XYZ,SmtXYZ WIFE.

I request you to kindly take cognizance of my complaint and honor the aforesaid Judgment to verify his expenditure and initiate action against Shri. XYZ, Smt XYZ WIFE for tax evasion if any.

With Regards,

Husband

ADDRESS:

MOBILE:

Enclosure :

a. Copy of the FIR & letter disclosing expenditure of Rs. ____ lacs