• ACB case

I m income tax officer I had carried out survey/raid in my jurisdiction after taking prior approval of higher authority in February 2017 because assessee was involved in tax evasion at huge level n make disclosure of Rs 4.5 crore during the survey proceedings on oath and agreed to pay the tax thereon. In this case one close relative of person(xyz) where survey conducted was posted in ACB on the post of DY SP in my jurisdiction thereafter person(xyz) came to my office 2-3 times and threatened me and said I had done wrong n they don't want to pay the tax but I didn't scared from them and I submitted my report relating survey to my higher authority n I had completed my all work except monitoring the tax payment in this case thereafter I did not make any call to complainant n not called him even single time then they came in my office and discussed the tax payment what they had to pay which arisen from survey because tax was due on him on that date regarding survey and they recorded the talk held between us. Actually they came to my office 2 days and discussed for payment of tax but they recorded it in his mobile for arrange a fake trap but I was totally unaware that time. Thereafter they approached to ACB office because there close relative was there and they acted pre-planned all scenes and registered complaint then they came in my office with trap money but I did not accept then one person companion of complainant take away the trap money and I went my home then ACB registered a complaint on me and chartered accountant making allegation that person who take away with trap money was my person and along with above ACB stated in his FIR some more wrong facts which can be documentary proved in court they made allegation that I had told him to appoint the CA in this but fact is not this fact is he was CA in their case since last 10 years then one another fact is that ACB arrested CA from his home but ACB stated in FIR that they had arrested to CA from place of incident in this I did not ask them for bribe we discussed about tax payment which is my duty so I m requesting here for your valuable suggestions that can I apply for 482 in this case and advise me also that ACB had registered FIR in this case after more than 6 hours what is the procedure to file FIR in this case. Do they register FIR later in every case plz advice me