Forms for obtaining information about undisclosed incomes. - Income Tax - 219/CBDT

INSTRUCTION NO. 219/CBDT Dated: September 19, 1970 It is enclosed for the information and guidance of officers a proforma in which information can be obtained in the cases of assessees requiring a thorough probe. There are three forms for obtaining information about investments, expenditure and miscellaneous points. It is not as if the ITO is not aware of the points on which information is required. But they do not have at one place all the items on which information can be usefully obtained. The forms which have been devised are fairly comprehensive. They will enable the ITO to extract information with which to establish concealment. If the assessee chooses to suppress some information or to give incorrect facts he will be committed to a certain statement which can be utilised later for prosecuting him. The board desires that these forms may be made available to the ITOs, particularly those ITOs who are concerned with the discovery of concealed income. It is necessary to, ensure however that the form does not become an instrument of harassment to the small assessee not properly helped by a lawyer. The form should not be utilised in a routine manner but in a selective manner in consultation with the IAC.