Bogus TDS Certificates issued from fake TDS-book No. WB-1335051-1335100. - Income Tax - 5057/1991

INSTRUCTION NO. 5057/1991 Dated: December 4, 1991 I am directed to enclose a copy of D.O. letter No. CCIT/Tech./TDS-I/91-92/10173-74 dated 24.10.1991 on the subject noted above, and, to say that the Board desire you to instruct all the Assessing Officers under your respective regions to ensure that no credit of tax is given by them in respect of the bogus TDS Certificates issued from TDS-book No. WB-1335051-1335100, to any assessee, and in case this has been done or refund has been allowed, the matter should be re-opened for making recovery of the revenue involved. F. No. 275/179/91-IT(B) ------------------------------------------------- (Copy) In three cases of bogus claim of refunds detected by an I.T.O. at Dhanbad M/s. Balmer Lawrie Co. Ltd. (a Government of India Undertaking), 21, Netaji Subhash Road, Calcutta, have confirmed that TDS certificate Nos. 1335080, 1335081 and 1335084 meant for deduction and deposit of tax u/s.194(c) have not been issued by them and that the Form No. 16 bearing above serials had never been issued to them. It is thus established that the TDS Book No. WB-1335051, 1335100 (50 leaves) is fake and credit for any amount of TDS indicated on any of these receipts is bogus. While the cases of the three persons who filed their return of income at Dhanbad had to be filed as they could not be located, you may like to bring it to the notice of all the Chief Commissioners, Director Generals so that no refund is issued in respect of the other certificates in this book and to ensure that if any refund has been issued, the matter should be reopened and revenue recovered.