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TMI BlogFunctions of Intelligence Wing.X X X X Extracts X X X X X X X X Extracts X X X X ..... countering tax evasion. The following guidelines are accordingly issued. Gathering of information regarding tax evasion. 2. Information may be gathered through (a) suo motu enquiries,(b) follow-up of leads available from the departmental records, petitions, evidence of informants, press reports, and other publications, and (c) liaison with enforcement agencies of other Department, e.g. Enforcement Directorate, Revenue Ingtelligence (customs Central Excise) etc. It has been observed that Officers of the Intelligence Wing some time tend to keep themselves confined to their own offices and to be content with processing information which comes to them from outsiders and have yet to venture out into the din and bustle of the market plac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the Intelligence Wing - (a) where he feels that the allegations are specific and the quantum of concealment is likely to exceed Rs. 10 lakhs at Bombay, Calcutta, Madras, Delhi, Ahmedabad and Kanpur, and Rs. 5.lakhs at other places and (b) where the I.T.O in the normal course, may not be able to develop the case adequately. 5. Ordinarily, an informant should first be interviewed in the Intelligence Wing and the information given by him processed in the wing itself, before it is brought to the notice of the Commissioner and transmitted to the assessing officer. If it is found that the suspected concealment is below the monetary limit specified in para 4 above, and the nature of allegation is such that it can be quickly enquired into by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and when necessary. Statements/allegations made in the State assemblies or the Parliament should also be compiled and the relevant information distributed by the Intelligence Wing to the concerned officers. Searches u/s 132 9. The search operation covering CIT charges with headquarters at different places will continue to be coordinated by the Director of Inspection (Inv .) 10. In all search cases, the officers of the Ingtelligence Wing should be associated with the investigations that may be required after the search for the finalisation of relevant assessments/penalty proceedings. They should also see that all aspects of the case are duly considered and neither any item of unaccounted asset nor any crucial evidence found in the seiz ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t possible publicity should be given to the punishments meted out in such cases so that others who might be tempted to evade taxes know the serious consequence they will have to face. 12. Officers of the Intelligence wing are expected to work in harmony with the assessing officers and the Investigation Wing of the Directorate of Inspection (Inv). They will keep the Director of Inspection (Inv) informed of the work being done in cases which have intercharge remifications, or involve suspected concealment exceeding Rs.20 lakhs, or are otherwise of special interest indicating deftly organised manoeuvres malpractices. The latter will keep a watch over the progress of enquiries and issue instructions wherever necessary. 13. At places where t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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