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: 498a-wifename ]   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:
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Smt. MIL employement details:
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