My name is Sarjiwan Gupta and I am from Mohali. I would request you to please help me and inform "whether I can know the name and address of person who has filed TEP (tax evasion petition) against me". The brief facts of the case are as under :
I am a small businessman in Mohali and on the basis of TEP of unknown person, ITO has issued me a notice u/s 133(6) to produce some documents. Since the list was very exhaustive, I was not able to produce some documents, as a result ITO levied a penalty of RS 25,000. I am confused now
21 October 2010
Whether the action of the assessing authority had emamated as a result of any Tax Evasion petition or suo motu on receipt of any information from the departmental source, i is closely guarded secret and cannot be disclosed. Similarly an informant who is instrumental in providing information for a search is also protected from disclosure or exposure of his name and even courts cannot obtain this information.The court can at best know the existence of a source which constitutes th basis for inquiry or search.
22 October 2010
No penalty can ever be levied when thee is no tax demand on any identified income that is assessable.No tax authority would resort to such a course.
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