Inspection of records

Your Query: 

CIC has ordered Income Tax Dept to investigate into TEP in March 2012 for FIL and wife in my case. Income dept. says, the whole process of tax evasion will be completed by 2014.


1) What is the correct time duration of Income Tax dept to conclude the investigation?

2) Can I inspect the files of FIL & Wife at Income Tax dept. to see the statements given by them and what is the procedure or I will have to live on the mercy of Income Tax dept till they finish with the investigation?


From the query it appears that the TEP WAS AGAINST YOU, AND THAT THE ENQUIRY IS IN YOUR CASE. 

1)  The CIC iotself would have set the time limit for the IT Dept to completeits invsetigation. Otherwise the investigation can go on indefinitely. But the Income Tax Officer can reopen your assessment for the preceding 6 years only.

2)To see the statement they have given against you, you need not and cannot inspect their files. Whatever material the Income tax Officer proposes to use against you, will be placed before you for rebuttal,before the Assessing Officer completes the assessment in your case.

No CIC has ordered in my favour. This is tax evasion case for money  spent by father in law  and jewelry given to wife  in 498A /406 case

CIC Held

"Appellant has stated that he had submitted TEP over one year ago. In the interest of transparency and good
governance, it is expected that the Department will not unduly delay the process of enquiry. Therefore it is directed that after concluding the enquiry as expeditiously as possible, the Department will provide information to the
appellant about the outcome regarding whether the facts provided by him in his TEP were found to be true/partially true/false.

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To conclude:

A) The information is not time barred but says " as expeditiously as possible".

B) I need to view the statements given by father in law and wife at Income Tax dept.  which might be contradictory to avoid the tax by them . This will help in my 498a/ 406 rebuttal. Any way out????

Please advise

1. If considerable time has elapsed after the CIC's Order was received by the Income Tax Dept, you may remind the IT Dept authority, and if there is no response/progress within, say 30 days, you can move a petition before the CIC for contempt proceedings against the Deptl authority. 

2. The CIC has not directed the IT Dept to give you any copies of , or to give you  even any opportunity to view, the statements given by your father-in-law/ your wife. You should have obtained rom the CIC an order to that effect .