Discretion to ignore informant information where antecedents, information quality or conduct warrant non-cognizance by tax authorities. Discretion to decline cognizance of informant submissions exists where the informant's antecedents, the nature of the information and the informant's conduct justify ignoring the information; the JCIT/Addl. CIT (BP) may ignore such information but must record detailed reasons for doing so under the Benami Transactions Informants Reward Scheme, 2018.