1995 (11) TMI 17

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....h the partners of the said business firms. He had mentioned the name of the Jains, partners of those firms, responsible for evading tax and also indicated the modus operandi adopted by them to do smuggling of gold. Jain Bros. used to bring gold and silver and after converting it into coins and other items, would sell the same through their above two businesses. Besides the said illegal activities they had been committing illegal activities in their business of M. C. Auto (P.) Ltd., i.e., in the garb of repairing vehicles they used to replace genuine parts of the Government vehicles. They used to raise false bills on the Government in connivance with the drivers of the Government vehicles to whom they paid commission, therefore, no complaint....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....fter obtaining permission from higher ups. Further irregularities came to the notice of the petitioner, he accordingly intimated the same to Shri S. N. Shinde, Director-General of Income-tax thereby pointing out what illegalities were committed by the Jain Brothers and for taking prompt action. But till date no action had been taken. As a result of these illegal activities of the Jain Brothers, the Department has been deprived of huge tax. The petitioner suffered because being an erstwhile employee of Jain Brothers he apprehends danger to his life for having informed against them. The respondent in turn took the stand that all possible action in the circumstances were taken by the Department. The petitioner who was an employee of M. C. A....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the survey conducted on the business of Jain Brothers on July 20, 1994, Rs, 2,00,000 were surrendered by Mahavir Abhushan Bhandar on account of undervaluation of stock of silver and silver ornaments. Similarly, on the survey being conducted of M. C. Auto (P.) Ltd. Rs. 2,00,000 was found in a car parked in the premises which was surrendered by Shri Anand Jain as speculation profit. Accordingly, on the basis of these two amounts surrendered during the survey, a reward of Rs. 8,000 has been given to the petitioner on July 3, 1995. After hearing the petitioner and counsel for the Income-tax Department, I am of the view that the allegations levelled against the officials of the Department have not been substantiated, rather every allegation ....