TaxTMI 
TaxTMI 
Revised procedure for Monitoring and handling of Tax Evasion Petitions (TEPs)
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.... of these stations. All TEPs received at whichever level, viz. ADIT/ DDIT, JDIT/Addl. 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) N....
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....base and repository and, on their filing, would be indicated by alphabet 'F' in column 9 of the database as well as the last character in the UIN. For instance, the TEP referred to in para 3.2 if filed would have the UIN as 060806523F. (However, '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 requiri....
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....ve CsIT who shall also constitute a CRU for the purpose. TEPs received in the Commissionerates having prima facie concealment of Rs 50 lakhs or more (Rs 1 crore or more for TEPs pertaining to Chennai, Delhi, Kolkata and Mumbai) should be sent, within 15 days of receipt, to the concerned DIT(lnv.). The remaining TEPs should be sent to the jurisdictional Assessing Officers, after making 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....
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....ndication of the additional time required. Where the contents of TEP require enquiries to be carried out by other Unit/DIT(lnv.)/DGIT(Inv.), reference should be made to such other authorities and a consolidated report prepared, after incorporating the reports of such other authorities. Further, where any matter requires to be referred to any other investigative agency, the same should be done after seeking prior approval of the DIT(lnv.). 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 ....