TWO YEARS RIGOROUS IMPRISONMENT WITH FINE OF RS.30,000/- TO THEN INCOME TAX OFFICER AND A PRIVATE PERSON FOR CAUSING LOSS OF RS.22.16 LAKH (APPROX)
New Delhi , 17.02.2014
The Special Judge for CBI Cases, Madurai (Tamil Nadu) has convicted Shri D. Soundarapandian, then Income Tax Officer of Dindigul District and Shri Karuppusamy, a private person for causing loss of Rs.22.16 lakh (approx) to the government and sentenced them to undergo two years Rigorous Imprisonment with total fine of Rs.30,000/-.
CBI had registered a case against Shri D. Soundarapandian, the then Income Tax Officer, Dindigul and Shri P. Karuppusamy of Ottanchathiram, Dindigul District on the allegation that during the year 2006, the said accused persons entered into criminal conspiracy to cheat Income Tax Department. In pursuance of the conspiracy, Shri D. Soundarapandian abused his official position and fraudulently concealed in his survey report the actual expenditure incurred by Shri P. Kauruppusamy in constructing a residential complex at Dindigul , which was an undisclosed income of Shri P. Karuppusamy in his IT returns. Thus, the Income Tax Officer facilitated Shri Karuppusamy to evade payment of tax to the tune of Rs.22,16,951/-(approx) including interest which amounted to loss to Income Tax Department. After investigation of the case, CBI filed charge sheet against the accused persons under sections 120-B r/w 420,201 IPC and section 13(2) r/w 13(1)(d) of Prevention of Corruption Act, 1988.
After completion of trial, the Court found both the accused guilty and convicted them.
Who concealed expenditure ? Income Tax Officer is not Valuation Officer ? ITO valued property on the basis of material available with the Builder. How CBI reached on conclusion that ITO and Party conspired for evading Tax ? C.B.I. himself misused his official power by registering FIR and hon’ble Majistrate could not understand the case and I.T. Act.