Dear,
There are so many case pending before the Income Tax Department under the Tax Evision. It is not possible to Department each and every case scrutinze. First of all your should under stand or came to know that if your Wife earn 3 laks salary per annuam there are no mendatory to file Income Tax Return upto 3 lakhs. Second if your wife is doing the Job in goverment sector or private sector, what a catgory of her salary, she has received her all salary upto to 3 lacs thrue cheque or other genuine mode of payment. In every income of employee, it is duty of employer issue the Form 16 to his/her employee. You can complaint to her employer about this issue if she has other source of income, or if there is sufficent proof complaint against the employer as well as agaisnt her in Income Tax Department in current area. This issue can be raise before the Court.