Discretion to ignore informant information permitted where antecedents or conduct justify non cognizance, subject to supervisory approval. Under the Income Tax Informants Rewards Scheme, 2018, where an informant's antecedents, past information, or conduct justify not taking cognizance, the JDIT (Inv) refers the matter to the PDIT (Inv); if the PDIT (Inv) approves, the JDIT (Inv) may ignore the information furnished by the informant.