TaxTMI 
TaxTMI 
Revised procedure for Monitoring and handling of Tax Evasion Petitions (TEPs)
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....ddl. DIT, DIT & DGIT will be, in the first instance, forwarded to the concerned CRU for registration. The CRU shall also be responsible for maintaining a database of all TEPs and linking new TEPs with other TEPs against the same person received earlier. All TEPs pending on the date of commencement of the new procedure will be entered into the database after physical verification, The Central Registry Unit shall directly report to the concerned DIT(Inv.). It should be headed by a Nodal Officer of the rank of an ITO/ADIT/ DDIT nominated by the DIT(lnv.), and manned by one or two inspectors reporting to the Nodal Officer. 2.2 All TEPs received in the CRU shall be first entered in the database which should have the following fields: i) Serial Number (starts from beginning of every financial year) ii) Date of receipt of TEP iii) Name of Complainant (and address/code) iv) Agency from which complaint received (Public/CBl/CVC/DRI etc.), if any v) Name of Complainee (s) vi) Address of the Complainee (s) vii) PAN of Complainee (s) viii) Number of pages ix) Category in which placed (X/Y/Z), also indicating the origin ('B' for Board, V for VIP references, and 'O' for others)....
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....ever, 'U' category TEPs, VIP references, Board references and such other references where report has been called for, have to be necessarily enquired into). The remaining TEPs shall be examined from the point of view of specifics and verifiability of the information on issues which can inter-alia be as under: i) Modus operandi of tax evasion ii) Undisclosed investments/expenditures. iii) Undisclosed bank accounts/lockers etc. iv) Bogus expenses booked or credits introduced in books in bogus names. v) Details of secret godowns. vi) Details of transactions not entered in books of account. 4.2 Based on the specific information available in the TEP in respect of the. nature of allegations, source of complaint and amount of alleged concealment, the TEP shall be categorized by the concerned DlT(lnv.) as follows; Category Basis U References received from the Finance Ministry requiring urgent action (to be categorised by Board) X * VIP references * Board references (including references from FIU-IND and CEIB) where report has been called for by the Board * Cases of serious tax rauds involving new modus operandi which cannot be verified through open enquiry * Case....
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.... relevant entries in the CRU. 5. Investigation process 5.1 The responsibility of getting the TEP properly investigated and disposed within the specified time limit shall be with the Unit head. He will first make a preliminary examination of the contents of the TEP and take a decision about the investigation process and the Investigating Officer (IO), of the rank of DDIT/ADIT/ITO, to whom the TEP is to be allocated. TEPs may be assigned to lOs as per following norm: Category Investigating Officer U DDIT/ADIT X DDIT/ADIT Y DDIT/ADIT/ITO 5.2 In case the TEP is a signed complaint, the Addl. DIT may call the complainant to furnish additional information, if required. Cases which need to be processed for search/ survey may also be identified at this stage and assigned to DDIT/ADIT. 5.3 Once a decision about the investigation process and the investigating officer is taken for a TEP, the same shall be forwarded to the investigating officer with specific directions about the investigation process to be adopted in the case - discreet or open enquiry. In cases earmarked for discreet enquiry, the allegations may be first verified with respect to the data available within the Depa....
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....v.). There is no requirement to solicit instructions/approval of the Board before making such references. 5.7 If a TEP categorized as X is forwarded to the Assessing Officer, details of investigation carried out in the Investigation Wing must be mentioned in the forwarding letter. Copies of relevant statements recorded, documents obtained etc., must also be enclosed along with the TEP. If the matter pertains to an earlier assessment year, the material forwarded to the Assessing Officer should be such that it constitutes valid reason for reopening the case u/s148 of the income Tax Act. 6. Final report and disposal 6.1 The investigation process in case of all TEPs should be monitored by the Unit head and the DIT(inv.). The final report for each category should include- * List of allegations * Details of concerns involved including their nature of business, source of income, assessment particulars, PAN etc. * Details of enquiry conducted, including survey reports (if any), statements recorded, etc. * Findings against each allegations mentioned in the TEP * Recommendations for further action 6.2 The final report, should categorically mention that all the allegations have....