SOME ONE FILED INCOME TAX RETURNS OF HIS CLIENT HE SHOWN HUSBAND IS SALARIED EMPLOYEE HIS WIFE IS TAILOR, HUSBAND IS NOT FILING INCOME TAX RETURNS, BUT HE HAS PAYING LIC MORE THAN 1LAKHS RUPEES. AUDITOR FILED WIFE INCOME TAX RETURNS CLAIMED HUSBAND LIC AND OTHER DEDUCTIONS IS WIFE NOT PAYING ANY LIC AND OTHER INVESTMENTS.