As assessee claims expenses of Rs. 65 lakhs by producing fake/forged records in income tax assessment. The assessing officer accepts the claim and makes the final order. In income tax dept, there is no review of assessment done by an A.O. except by the internal audit party and the Revenue audit party. The revenue audit party does not review all the assessments but picks some files randomly. It is likely that the particular file may not be in that list. The internal audit party also may miss looking at this file due to the efforts of the A.O.
What is the avenue available for a citizen to bring to light the above so that the revenue is protected? Can an outsider file an appeal before the CIT (appeals)? Does the aspect if locus standie arise?
