All About TEP

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All about TEP(Tax Evasion Petition)

Table of ContentsFAQ2DESCRIPTION OF TEP PROCESS:3FORMAT OF TEP COMPLAINT-5FORMAT OF RTI-8FORMAT OF FIRST APPEAL UNDER RTI ACT-9FURTHER GYAAN ON IT SECTIONS11Detail of 269ss & 269 t income tax11When you take a loan12When you repay a loan12The price you pay for a default12Provisions for genuine transactions13Bottom-line13


What is TEP?Tax Evasion Petition or TEP is a complaint filed by any citizen against a person(s) who believes that such a person is doing illegal nonpayment or underpayment of income tax.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.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. Example: - In case probable Tax evader resides in Chandigarh and complainant resides in Delhi. Complaint should be addressed to To the Chief commissioner of Income Tax-Chandigarh. We have seen cases where people file complaint in wrong state. Please be careful while filling. What is term Tax evader?Tax evader is the person who has not submitted required Income tax as per law. What are the documents should I submit along with TEP?In criminal matters TEP should be SUPPORTED WITH certified copies FIR or notices received from CAW and Complaint copy, certified Dowry list/Istridhan claiming larger amount is spent on the marriage by the complainant family, DV Petition copy, details of heavy expenditure claimed. Any other creditable document which disclose huge amount spent or earned by the complainant of the case for example any property transaction in recent past.Is it compulsory to have PAN numbers of probable tax evader?NO, you can file TEP without giving information of PAN number. It is duty of the investigating Agency to find PAN No from the person whose information asked for because the wards in the Income tax deptt are divided alphabetically. But make sure you provide the correct name and the complete address of the Tax evader.Is there any specific format to file TEP?There are many formats available in different helping websites and blogs. You can also modify as per your case. One such format which covers overall claims is part of this vary document.I had filled TEP 2-3 months before but I have not heard anything back from Income Tax department?TEP is a long process and patience is the key. But in any way if your RTI is properly filed You will get reply in 30 days But even then if you have not received any reply you have a right to file new RTI to the First Appellate i.e. Additional Commissioner Of Income Tax of the same city/state What is the process of RTI and what all questions should I ask?Its very important to understand that RTI is a toll which plays important role. RTI should ask only relevant questions. I.e. Detail of the IO assigned and action taken report against TEP. RTI should not have questions about personal information such as income tax return copy of the tax evader/PAN number of the tax evader etc. One such format of RTI is attached herewith.Never ask CPIO to give you the detailed copy of Income Tax Return But you can ask for the Return amount filed .Ask to verify the amount drawn during the year said to be in question. RTI should not have questions about personal information such as amount saved by the tax evader/PAN number of the tax evader etc. One such format of RTI is attached herewith. IMPORTANT STRATEGYAlways avoid taking all information through one RTI rather try to submit multiple RTIs in a period of one month with one or two question each .By this you will be able to harass the Tax evader multiple time and also you will facilitate the Investigating officer to earn extra m**ney from the Tax evader ;-) by which the opposite party comes under physiological pressure. I had filled RTI to get the information against TEP, But PIO has rejected the RTI stating article 8(1)(J) of RTI act 2005?It has been observed that some RTIs are being rejected with wrong reason. Here you should file first appeal as per RTI act 2005.What is the judgment reference Income tax authorities are using to reject information under RTI Act 2005?The Honble 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)Please share the CIC judgment which I should attach with First Appeal.File No.CIC/DS/A/2011/003792/RM 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.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 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. (Itis different than asking IT Returns). Secondly the information is required to prove innocence of few people (More than ONE)DESCRIPTION OF TEP PROCESS:

1. You file TEP2. They do nothing3. You File RTI4. They 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 inforce, if you intentionally omit to so attend and give evidence or to producethe books of accounts and or documents a penalty for a sum which shall not beless 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 youunder section 272A(1)(e) of the Income-tax Act, 1961/37(2) of Wealth Tax act,1957."5. ITO sends Inspector to parties residence for enquiry. He will prepare an enquiry report and hand it over to Income Tax officer (ITO). Most probably, some settlement reached with the inspector, ITO and parties.6. They reject your RTI u/s section 8 and 11.7. You file Appeal u/s 19(1) openly putting allegation that ITO is notinterested in recovering Govt. Money. Also files on complaint to ChiefIncome Tax Officer.8. That makes ITO tense and he again try to share his problem with partiesand again some vague answer comes.9. You must file a complaint to M/o finance with copy to all officers sayingthat Huge Govt money is evaded in tax as ITO is not interesting in making nationgrow etc....... keeping all other in loop.10. Then again file RTI with remaining questions.11. If required ITO can issue summons u/s 131 of the Income Tax Act, 1961 wherein opposite party will be directedto present himself/herself before ITO

This is the only way then ITO may come up with some information. You have to try hard. As the same procedure were adopted by seniors and got quite enough information in parts and now using that to screw opposite party which exposes theremisconduct.FORMAT OF TEP COMPLAINT-

To,Date: XXXXThe Chief Commissioner of Income TaxC.R BuildingI.P Estate. New Delhi -110002

SUBJECT: -Tax Evasion Petitionfor investigation into source of income and tax liabilities of Mr.FIL and Mrs.MIL both R/o. Honorable Sir/Madam,This is a tax evasion complaint against Mr.FIL and Mrs.MIL R/o:.PAN No. of Mr.FIL: XXXXX


I Your Name, S/O XX R/o XXXXwish to bring to your kind notice the following points:I got married toMrs.498a D/oMr.FILR/oonXXXX according to Hindu Rites in presence of caste elders. My wife Mrs.498a has framed a false dowry complaint under section 498a/406/34 of IPC against me and my relatives in PS XXXX New Delhi underFIR no. : (Certified copy attached as Annexure A). It has been claimed by Mrs.498a in her own admission that Mr.FIL & his wife Mrs.MIL has spent over Rs XX Lakhs (XX Lakhs) in her marriage ceremony and other articles/cash in Nov, 2011 (in financial year XXX)Along with her complaint she has also submitted her Istridhan List dated XXXXX (Certified copy attached as Annexure B) stating that along with Istridhan her parents had givenapprox. 23 Tola gold and hefty amounts in cash/gifts to me and my relatives in the ceremonies. She has duly signed the list and submitted it beforeCAW Cell.She has further mentioned in the FIR that Mr.FIL and Mrs.MIL has givenRs XX Lakh (XXXX Lakhs) and XXX Lakh (XXXX Lakh)cash to me in the financial year of 2008-2009 and 2010-2011 respectively.The copy of complaint no.XXXX submitted by 498a on XXXX at CAW Cell (Copy Attached as Annexure C) which was converted into FIR XXXX is also attached.Beyond the