TEP ( Tax Evasion Petition )

 

Sauté 

1. The Right to Information Act, 2005 - link
2. The Right to Information ( Regulation of Fee and Cost ) Rules, 2005 - link
3. The Amendment to RTI Act, 2008 - link
1. Exemption of Directorate General of Income Tax ( Investigation ) 

Important points

1. Broad Outcome should be disclosed to applicant
2. Applicant has right to know whether the information provided by his was found to be true/false
3. TEP investigation should be complete in Reasonable Time.

Judgments

CIC/RM/A/2012/000926

 It has been the stand of the Commission that in respect of a tax evasion petition, once the investigation is completed, the appellant should be informed the broad results of the investigation, without disclosing any details. The appellant has a right to know as to whether the information provided by him was found to be true or false.” 

CIC/LS/A/2009/001179 dated 18.02.2010 

It is to be noted that investigation into a TEP cannot be allowed to go on ad-infinitum and that it should be concluded in a reasonable time frame whereafter the broad outcome thereof needs to be communicated to the appellant i.e. whether the allegations made in the TEP are fully true, partially true or untrue. No further information needs to be disclosed at this stage.”