My Client had a Income Tax Survey U/s 133A Of Income Tax Act on his Business Place on 8th March 2019 till Next Morning. As Income Tax Officer could not found any irregularities in client books and stocks, they appointed a Fraud Property Valuer (Which is facing a criminal trial U/s 120B, 420, 467,468,471 of IPC) and is also black listed by banks and other institution. Valuer prepared a highly manipulated valuation report (In few hours of Newly Constructed Building Of My client) which was also signed and verified by the ITO, and presented the same to my client and harassed him to build a mental pressure to accept the valuation report. Due to mental torture clent forcefully accepted the valuation report and on the basis of which the ITO made him declared it to be un-accounted income. Some Facts:- 1. Two Page Valuation Report showing three times of actual cost. 2. Building Is One Year Old and got completed on May 2018 (Proper Accounting Done In Books) 3. Declaration is purely on Wrong Valuation Report. Now i want to know is the act of appointing a fraud valuer and using his report by ITO in course of survey will also appoint to fraud or not. Can ITO be held responsible and my client can file a case on him on u/s 420 of IPC. Is using a fraud person to fulfill his target by unlawful practices will amount to fraud done by ITO Suggest Legal Aid for my Client.
Dear client,
No gratification received by ITO neither taken advantage by preparing false report but only misuse of power. Well, disciplinary action warrants against him. Further report prepared by black listed person itself has no credence ,next you have ample evidence to get above quashed by HC and direction to issue disciplinary action. You can complain to ACB that ITO demanded gratification and when refused by your client, falsely implicated him by adopting illegal means.
Complain against ITO before commissioner of income tax
2) mention that valuer facing criminal cases , blacklisted by banks was appointed by ITO to carry out valuation and you were forced to accept the valuation report
3) that you were withdrawing acceptance of valuation report as it was under coercion
4) no need to file criminal case against ITO
You can drop a petition in the income tax department. These petitions are called as TEPs or tax evasion petition. You should file the petition with the authority who assesses the person you are complaining against. It will be better if you file your complaint with a higher official directly supervising the assessing officer i.e. the Commissioner of Income Tax. It will be still better if you report a director of income tax who is in charge of investigation wing of your area.
1. Yes a case of 420 can be filed on the said officer,
2. Yes this will amount to fraud, also a complaint can be lodged with the anti corruption department
Regards
Please provide a full legal procedure to be adopted with which section of ipc my client should file a complain.
Section420/4016.
write a complaint to the police for the same
Complain to income tax commissioner against ITO for acting in collusion with valuer to prepare bogus valuation report
File appeal to commissioner under Income tax act challenging assement made by ITO or complete proceeding quashed by HC.
Yes its illegal you can file a case against both valuer and Income tax officer. You can also file 420
You can challenge the report before the appellate authority of the IT department giving all the reasons for your objections to the said report.
You can mention about the antecedents of the valuer and the fake report he filed and also you can also state that you were forced or coerced to sign the declaration without giving an opportunity to you to explain about this.
After that you can file a writ petition before high court for relief and remedy if the IT department is not deciding the matter in your favor
Your client should first prefer an appeal against the report submitted by the IT officer before the IT appellate tribunal and after that is still aggrieved then he may approach high court with a writ petition for relief and remedy.