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CBDT launches an e-portal for filing tax evasion complaints

CBDT launches an e-portal for filing tax evasion complaints

  • CBDT has launched an electronic dedicated e-portal on the Dept’s e-filing website to receive & process complaints about tax evasion, international hidden assets as well as complaints about Benami properties,
  • Central Board of Direct Taxes taking another step towards e-governance & promoting citizens’ involvement as stakeholders in reducing tax evasion.
  • A Tax Evasion Petition can now be filed by the public via a link on the Income Tax Department’s e-filing website https://www.incometaxindiaefiling.gov.in/home under the heading ‘File tax evasion/undisclosed foreign asset/Benami property complaint.
  • The facility allows individuals who are current PAN/Aadhaar holders to file complaints as well as individuals who do not have a PAN/Aadhaar.
    • The complainant files grievances about violations of the Income-Tax Act, 1961,
    • Avoidance of Benami Transactions on Black Money (Undisclosed Foreign Assets and Income)
    • Prevention of the Benami Transactions Act (as amended)
  • Above 3 different ways designed for the purpose of Black Money (Undisclosed Foreign Assets and Income) which following an OTP-based confirmation protocol  via mobile and/or email.

  • Income tax Dept. will assign a unique number to each complaint upon successful submission of the complaint,
  • Complainant will be able to view the status of the complaint on the Department’s website.
  • This e-portal is also another initiative of the Department of Income Tax to boost the convenience of interaction with the Department,
  • Enhancing its e-governance resolved with the income tax dept, related resoltion of issue on e-governance enhancing.

Additions made relying on Form 26AS to be deleted if Assessing Officer failed to find any defect in books of account of assessee’s.

  • Income Tax Appellate Tribunal in one of the case law decided that where A O had not found a only one defect in assessee’s enquiry made by him U/s 133(6) of income tax act & books of account had been properly explained by Income tax payer addition made by A.O on difference between amount reflected in terms of form 26AS & books of account was to be deleted.

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