5105/1992.

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..... ading taxes and duties under different fiscal laws of India. It has been noticed that the assessees receive bank drafts, cheques, gifts, loans etc. from their alleged relatives and friends through the modus operandi of hawala transactions. The importers and exporters use the device of under-invoicing and over-invoicing the bills in a big way. Benami firms/companies are floated abroad to facilitate .....

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..... s so that wherever they feel suspicious in respect of any transactions of the assessees with concerns or persons abroad, they may refer such cases to this Bureau alongwith detailed notes about the facts of each case. This Bureau will be pleased to render all possible assistance to the Assessing Officers in the matter of proper investigations and collection of relevant evidence so that additions ma .....

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