TaxTMI 
TaxTMI 
High Risk Refund Cases A.Y- 2024-25 disseminated for Investigation wing users at Insight
X X X X Extracts X X X X
X X X X Extracts X X X X
.... In this regard, SOP for verification of High-Risk Refund (HRR) cases by Investigation wing officers is attached as Annexure-A. All the aspects mentioned in the SOP have to be examined in detail before uploading verification report. Further, kindly refer to Annexure-B for Step-by-Step guidance on uploading of verification report on Insight portal. 5. In case of any technical difficulty being observed, users may contact or write to Insight help desk, (Helpdesk number- 1800-103-4216, Email id: [email protected]). Yours faithfully, (Nikhil Varma) ADG(Systems)-2, New Delhi. Annexure A- Standard Operating Procedure (SOP) for Directorate of Investigation for verification of High Risk Refund (HRR) cases (email-based clusters) In the past, incidents were reported wherein wrong refunds had been claimed through various means such as wrong claim of TDS credit, under reporting of income, over stating of deductions, claim of bogus expenses etc. Accordingly, some cases have been identified based upon certain rules. Suspicious clusters, comprising of ITRs in which common email ID has been reported, has been identified based on certain rules. Details of such high-risk cl....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... Example 2 - If the Cluster size is 125, FIRST SAMPLE will contain Top 13 Refund Claimants and the SECOND SAMPLY will contain next 13 top Refund Claimants. Example 3 - If the Cluster size is 9, the FIRST SAMPLE will contain all 9 Refund Claimants. 4. While investigating, the IO will take care of following aspects: I.(i)The IO concerned, who has been assigned the case, should first attempt to ascertain the identity of the natural person (Hereinafter referred to as the KEY PERSON] associated with the common e- mail ID identified, by making use of internal database available with the Department like Insight / ITBA / e-filing portals etc. If such KEY PERSON could not be identified from the internal database, the IO may call for information under section 131 (1A) of the Act or by issuance of letter, requesting the FIRST SAMPLE (preferably within their jurisdiction) to furnish: - (a)the details and identity of the KEY PERSON whose e-mail id has been furnished in their respective ITRs (including contact details and address of the person), and (b)Submit supporting documents to substantiate the genuineness of claim made on account of exemption, deduction, expenses....
X X X X Extracts X X X X
X X X X Extracts X X X X
....count of expenses, deductions, exemptions etc. are not genuine or that the KEY PERSON has failed to furnish sufficient evidence to support the claim of refund, the IO may record the statement of KEY PERSON. The IO should verify the veracity of the suspicion that false claims of refunds have been made in an organized manner or through a KEY PERSON. Also, the FIRST SAMPLE along with as many other ITRs from the cluster as deemed fit, may be examined in detail and requisite enquiries may be made & if required, statements of taxpayers may be recorded, to verify either the genuineness of claims made in the ITR or to strengthen the enquiry in terms of corroborative evidences for the false claim. Intrusive Actions may be planned to unearth any systematic fraudulent claims depending upon the facts and circumstances of such enquiry. Accordingly, the methodology adopted by the KEY PERSON while filing ITRs may be ascertained. It may include inquiring about the details of documents obtained by him from his clients before filing the ITRs. Moreover, if any patterns in claim of deductions like bulk of the clients claiming similar deductions are observed, the same may be confronted with the k....
X X X X Extracts X X X X
X X X X Extracts X X X X
....iry undertaken of the KEY PERSON and such other observations which might have material effect on the claims made, the IO will submit the report quantifying the expenses, deductions, exemption, etc. claimed based on the risk rules on which the case was flagged in the Cluster with the comments 'Further Verification Required'. 5. The IO must submit timely feedback within an overall period of 4 months from the date on which the case had been disseminated to the concerned CRU Nodal Officer in Insight Portal after thorough investigation. 6. During the enquiry, IO might come across cases where unsubstantiated claims of deductions, expenses, exemptions, etc. have been made in the previous years as well, i.e., for the year for which data has not been flagged in the Cluster. For the previous years, IO shall upload the findings on the VRU for each PAN year-wise separately. Enclosed: - Flow Chart of the process Annexure B- Step by Step Guide Navigation to Group Verification 1. After successfully login to Insight, user needs to navigate to Verification and Select "Verification" displayed under Cluster Tab to navigate to High-Risk Refund- Investigation Cases. ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... i. Amount to be entered will be mandatory in case Yes has been selected by user under option "enquiry undertaken". ii. For Genuine Claim user will provide feedback as "Yes Verification completed" and update the amount as 0 in Income Escapement Column. iii. For Non-Genuine Claim user will provide feedback as "Yes Verification completed" and update the amount of Income escaping assessment. iv. For Unexamined ITRs user needs to provide feedback as "No further Verification Required". Figure 7 Activity Submit Verification Report (Bulk) 12. User will be able to make the Verification Result of the case. a. Columns PANs (as available in Group Case), Refund claimed (in ITR), Total expenses, deductions claimed will be pre-filled. b. User will be able to provide feedback on enquiry undertaken (Yes/No) and amount of Income escapement with respect to each PAN. i. Amount to be entered will be mandatory in case Yes has been selected by user under option "enquiry undertaken". ii. For Genuine Claim user will provide feedback as "Yes Verification completed" and update the amount as 0 in Income Escapement Column. ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....s in hierarchy (in cumulative view). Figure 12 Enter Comments b. View upload Case attachments - This activity will allow ITD User to upload documents relevant to the case. The history of activity performed along with the documents uploaded by the ITD User will be visible to all supervisors in hierarchy (in cumulative view). Figure 13 View Upload Case Attachments C. Issue Notice (PDF) -These Notices can be issued to Taxpayer (Assessee/Witness) for calling of information. Taxpayer will be required to submit the response through email (email address will be mentioned in notice) OR through Authorized Representative (AR) or Personal attendance in office (office address and attendance time will be mentioned in notice). Response against Notice can be submitted by Taxpayer will be required to submit the response through email (email address will be mentioned in notice) OR through Authorized Representative (AR) in office (office address and attendance time will be mentioned in notice). Figure 14 Issue Notice (PDF) Issue Notice (PDF) 24. Following types of Notices has been enabled at Individual PAN Case level. These notices can be issued to d. ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....; button, draft notice will be downloaded in PDF format. t. Click on Print and Digitally Sign Now button to digitally sign and generate the notice. Viewing the Generated Notice at Insight Portal The Notice issued u/s 131(1A) can be viewed under 'e-Proceeding 'tab available at Case Detail Page. 28. Issued notice details can be viewed under e-Proceeding case tab. u. On clicking DIN, generated notice will be downloaded. 29. Initiated activity details can be viewed from Activities tab. View Previous Years HRR Issue in Taxpayer Profile views 30. The user will be able to view the Details of the High-Risk Refund issues flagged on PAN of the Taxpayer in Previous years, if any, in Taxpayer Profile Views under Taxpayer Annual Summary (TAS). 31. User needs to select the relevant Assessment Year filter. 32. User will be able to click on view hyperlink and view the Verification issues of previous year acknowledgement Number wise. Figure 16 View previous year HRR Issues Viewing the Verification Report in Respective PAN in Profile views 33. The Verification Report submitted in bulk in the case by investigation user will be visible in Taxp....
X X X X Extracts X X X X
X X X X Extracts X X X X
....MPLETED to be added and in cases where Genuine claim NON-Genuine claim Unexamined ITRs IO to quantify income escapement for all the cases in which enquiry was under taken and submit feedback Quantum escapement NIL, submit the feedback in the feedback functionality present in "High Risk Refund Cases- Inv" IO to upload verification report with remarks [FURTHER VERIFICATION REQUIRED] on the basis of indicators, parameters and observations which might have material effect on the claims made. IO to quantify tentative escapement on the basis of risk parameter on which the ITR was flagged Document 2 Knowledge Hub Learning Hub Workspace Users Resources Welcome, POOLANGULAM SENTHIL KUMAR (DOIT(HQ)(ADMIN), CHENNAI) Verification Taxpayer Actionable Insight e-Verification 114 Verification 3944 Proceedings 0 Faceless Reference Modules = Reporting Entity Cluster Modulos Registration Monitoring Profiles Statement Monitoring Q i-Search Information Requests Dat Document 3 Learning Hub Workspace Users Knowledge Hub Resources I-Help Welcome, POOLANGULAM SENTHIL KUMAR (DCIT(HQ)(ADMN), CH....
X X X X Extracts X X X X
X X X X Extracts X X X X
....hip Case ld Status 1 AJOPT6112P SHARAN TIWARI Entities Flagged Under the same email-id reported in High Risk Refund Cases 8723000002001 Pending 2 ALCPR 4883R MAHENDRA RAM Entities Flagged Under the same email-id reported in High Risk Refund Cases 8723000002311 Pending 3 BTSPS9281D SUDARSHAN Entities Flagged Under the same email-id reported in High Risk Refund Cases 8723000005642 Pending 4 ARJPC9695A RAHUL DEB CHAULYA Entities Flagged Under the same email-id reported in High Risk Refund Cases 8723000003416 Pending 5 BPLPS2583D DEVENDER KUMAR SEN Entities Flagged Under the same email-id reported in High Risk Refund Cases 8723000005458 Pending 6 BCCPK8602E CLEMENT KERKETTA Entities Flagged Under the same email-id reported in High Risk Refund Cases 8723000004556 Pending 7 ANEFR3351C MAHENDRA RAM Entities Flagged Under the same email-id reported in High Risk Refund Cases 8723000002691 Pending 0 ARMPPO197J GOUTAM PAL Entities Flagged Under the same email-id reported in High Risk Refund Cases 0723000003440 Pending APWPA0744E MOHAMMAD ASADULLAH Entities Flagged Under the same email-id reported in High Risk Refund Cases 8723000003181 Pending 10 BVFPS3688R MANO....
X X X X Extracts X X X X
X X X X Extracts X X X X
....lect Enter Data Management Select Enter V Select Enter Business Intelligence Enter Select Select Operations Enter 8723000107015 KLFPS8098G 97.240 6,04,623 Select v Enter Remarks Remarks* Enter Remarks Add documents relevant Individual PAN to Specific Document Case No file chosen - Select Document Type - Enter Description Choose File Attach More Add documents for Key Person General Documents (Document for Key person associated with the common email id) - Select Document Type - Choose File No file chosen Enter Description Attach More Back Save Submit Document 9 Knowledge Hub 1 Workspace Users Learning Hub Resources I-Help Welcome, POOLANGULAM SENTHIL KUMAR (DCIT(HO)(ADMIN), CHENNAI) Logo Cluster Summary Modules Verification List Detall For Genuine claims - select enquiry undertaken as Yes and update the amount of escapement as 0 Case Details Case ID 8723000000109 Financial Year Case Type High Risk Refund - Investigation(HRR-INV) Cluster e-Mail ID Modules Verification Result Profiles ID No. PAN Refund C....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... 0 Specific Document - Select Document Type - Enter Description Choose File No file chosen - Select PAN - Attach More General Documents (Document for Key person associated with the common email id) - Select Document Type - Enter Description Choose File No file chosen Attach More Back Save Submit Document 11 t Knowledge Hub Workspace Learning Hub Users Resources i-Help Welcome, POOLANGULAM SENTHIL KUMAR (DCIT(HQ)(ADMN), CHENNAI) Logo Modules Verification Cluster Summary Detall List For Unexamined ITRs select No Further Verification required Case Details Case ID 8723000000109 Financial Year Modules Case Type High Risk Refund - Investigation(HRR-INV). Cluster e-Mail ID FINMAURTA35@ YAHOO. 2 Profiles Verification Result ID No. PAN Refund Claimed Total deductions, exemptions etc claimed Enquiry undertaken (YES/NO)" Income Escapement 8723000006140 ACCCE4583H 2,20,720 3.74,446 No (Further Verification Req, V Enter 8723000001703 ACCFQ4411M 2,33,700 4.79.778 Select Enter 8723000000769 AEEPJ6926Q 1,20,450 5,49,142 Select 3 Enter 8723000001256 AGFPV0578D 1,30,140....
X X X X Extracts X X X X
X X X X Extracts X X X X
....Hub Rs.C Workspace Users Resources i-Help Welcome, POOLANGULAM SENTHIL KUMAR (DCIT(HQ)(ADMN), CHENNAI) Logout Taxpayer Summary List Verification Issue Detail Detail Verification Issue Modules Related Scenarios Profiles Related Information TSN Information Code Information Description Information Source Information Value(℃) Other Details Q i-Search 8623008147417 24Q-Ann.Il-005 Deduction under chapter VIA reported by Deductor (240 Annexure II) ZF INDIA PRIVATE LIMITED (Filer TAN: PNEZ01921D) 89,099 A Verification 8623008147418 ITR-TTI-014 Refund claimed (Part B-TTI) GAVVALA SAKETH (Filer PAN: JPZPS8047Q) 76,280 A Related Earlier Information Data Management Voluntary Disclosed Information Back Business Intelligence 09-01-2024 11:35.27 AM, IP Address: Document 15 Insight Portal Insight Information Details × Verification ID 8623002601843.001 Verification Issue Refund claim with Deduction claimed under Chapter VIA more than the amount as shown in TDS Annexure Information Code 24Q-Ann.II-005 Information Description Deduction under chapter VIA reported by Deductor (24Q Annexure II) Inf....
X X X X Extracts X X X X
X X X X Extracts X X X X
....eding Activiti Modules Proceed Cancel Key Details DEEP PRAKASH YADAV (ABOPY2511K) High Risk Refund Cases - INV (FY 2022-23) Profiles Q Verification Details i-Search 0 Verification Issue(s) S. No. Verification Issue Source Verification Initiation Date Verification Status 1 Refund claim with large claim of deduction u/s 80E(RR25) Primary 04-12-2023 Under-Verification View la Verification - Select Activity - Data Management Back 18-03-2024 5:42:24 PM, IP Address: Business Intelligence Operations Document 19 Notice Modules Notice u/s 131(1A)-Information through email/AR(To Witness) Case ID 8723000000270 Case Type High Risk Refund Cases - INV Name (PAN) [email protected] (ABOPY2511K) Financial Year 2022-23 Recipient Category " Taxpayer C PAN Not Available Addressed To [email protected] (ABOPY2511K) Response Due Date * 02-04-2024 Address Email TO: CC: Mobile In the case of (PAN) Select PAN in whose case Notice is being Issued Select if PAN not available for person in whose case Notice is being issued In the case of (Name) * Office Address* Enter Office Address (For ....