OFFICE OF THE PR.COMMISSIONER OF INCOME TAX-22, DELHI ROOM NO.315, 3°° FLOOR, B BLOCK, PRATYAKSH KAR BHAWAN, DR. S.P.M. MUKHERJEE CIVIC CENTRE, MINTO ROAD, NEW DELHI-110002. F.No. Pr.CIT/Delhi-22/Sanetion for Pros./28(6)/2016-17/_ Dated:- 30" March, 2017. SANCTION FOR PROSECUTION U/S 279(1) OF INCOME TAX ACT , 1961 Whereas Ms. Shumana Sen, PAN AMPQS5036G, D/o Shri A.K. Sen, R/o B-602, Plot No.F-2, the Crescent, Sector-50, Noida, U.P. ~ 201301 being a serving IRS officer of 11999 Batch and presently holding the rank of the Addl. Commissioner of Income Tax and posted as AddI.CIT (TDS Range, Dehradun (henceforth the assessee) has filed the Returns of Income for A.Ys. 2005-06, 2006-07, 2007-08 & 2008-09 as mandatory u/s 139(1) of 1.T. Act, 19061 wherein & whereunder the said assessee was duty bound by & under the law to disclose her full, true & correct income and pay the tax due on her such full, true and correct income for those A.Ys. and willful failure of which amounts to ‘commission of punishable offence liable to be punished with the Imprisonment as well as with the fine or both as may be case under the provisions of |.T. Act, 1961 and other applicable and enabling provisions of law including under the IPC, 1860. Whereas the undersigned being the Principle Commissioner of Income Tax, Delhi-22,New Delhi having his office at 3" floor, B Wing, Pratyaksh Kar Bhawan, Dr. S.P.M. Civic Centre, New Delhi - 110002 by and under the enabling authorities in law and issued by the Central Board of Direct Taxes and other authorities competent in law is vested with the jurisdiction u/s I.T. Act,1961 over the cases of the said assessee and is competent to exercise jurisdiction under the law under the provisions of 1.7. Act, 1961 and u/s 279 (1) of 1.7. Act,1961 and is competent under the law to consider the application moved by the Ld. Assessing Officer for according the sanction for the prosecution u/s 279(1) of |.T. Act, 1961 for various offences committed by assesses. Whereas the Returns of Income of the said assessee for the A.Ys. 2005-06 to 2008-09 were picked up by Ld. Assessing Officer for scrutiny u/s 143(2) and after conducting due inquiries and after following the due process of law, Ld. A.O., ACIT, Circle 64(1), Delhi, New Delhi having office at 2° Floor, B Wing, Pratyaksh Kar Bhawan, Or. S.P.M. Civic Centre, New Delhi ~ 110002 passed assessment orders u/s 143(3) of I.T. Act, 1961 for A.Ys. 2005-06, 2006-07, 2007-08 & 2008-09 determining that the said —s 78>assessee had not disclosed his full, true and correct income for the A.Ys. 2005-06, 2006- 07, 2007-08 & 2008-09 in her Returns of Income and had furnished inaccurate particulars of income and had concealed the particulars of her full, true and correct come and did not pay the taxes due on her income. This case has been assigned to AO. vide order No. CIT-XVI/2013-14/dated 27.08.2013 with the approval of CCIT-XIll, New Delhi vide F.No. CCIT-XiII/Centralization /2013-14/640 dated 26.08.2013. Whereas the income disclosed by the said assessee and the income assessed by the Ld. A.0. for A.Ys. 2005-06, 2006-07, 2007-08 & 2008-09 in the cases of the said assessee is tabulated hereinunder:- SINo. [AY. | IncomeReturned | Income assessed _| Income concealed (Rs.) (Rs.) (Rs.) Ms. Shumana Sen. PAN AMQPS5S036G, presently Addl.CIT (TDS), Dehradun D/o Shri A.K. Sen, R/o Flat No.B-602, The Crescent Apartment, Sector 50, NOIDA, U.P. 1.__| 2005-06 _| 1,86,785/- 2,85,490/- 2,83,98,705/- 2. | 2006-07 | 1,95,928/- 1,37,7,341/- 1,35,81,413/- 3.__ | 2007-08 | 2,30,369/- 1,38,11,782/- 1,35,80,413/- 4. | 2008-09 _| 2,46,200/- 1,38,27,613/- 1,35,82,413/- Gross income of Ms. Shumana Sen in India and abroad concealed by her from tax and ‘on which she has evaded tax being Rs.6,91,41,944/- and which is offences u/s 276C of IT, Act, 1961 and which has been aided and abetted by accomplices which is also offences under I.T. Act, 1961. Whereas the willful attempt in any manner whatsoever to evade any tax, penalty or interest chargeable or imposable under the IT. Act, 1961 is punishable with imprisonment as well as fine or the both under the provisions of Section 267C of I.T. Act, 1961 and making false statement or delivering an account or statement which is false in any verification under the I.T. Act, 1961 and/or the 1.7. Rules, 1962 as may be the case is punishable with imprisonment as well as fine or the both under the provisions of Section 277A of |.T. Act, 1961 and the abetment of false Return of Income is punishable with imprisonment as well as fine or the both under the provisions of Section 278 of I.T. Act, 1961. For the sake of brevity those provisions of law already in the public domain and readily available to public is not being repeated hereinunder. Further, the assessee being an IRS officer having worked both as the Assessing Officer as well as the Range-in- Charge in the Income Tax Department is conversant with the law capable of understanding its import. SIOWhereas Ld. A.O. having passed assessments for A.Ys. 2005-06, 2006-07, 2007- 08 & 2008-09 moved application before undersigned for grant of sanction u/s 279(1) of IT. Act, 1961 to report offences committed by the assessee and her accomplices in the said offences to the Court of competent jurisdiction for prosecution of those offenders. Whereas the undersigned has perused the application of the Ld. Assessing Officer and has also perused the assessment records available with the office of Ld, A.O. including the impugned Assessment Orders and replies, statements, objections, etc., of the assessee brought on the record by assessee as well as by Ld. A.O. and has perused the evidence collected by the Ld. A.0. and which was confronted to the said assessee. The defense conducted by Ms. Shumana Sen and Ms. Ashima Neb on behalf of the assessee and also by their accomplices has been produced. Whereas the undersigned having perused the evidence collected by the Ld. A.O. and available on record and having perused the response of the said assessee and reading the material on record “as it is” is satisfied that prima facie a case for reporting the alleged offences u/s 276C, 277, 277A & 278 of I.T. Act, 1961 rw. the applicable provisions of the IPC, 1860 to the Court of the competent jurisdiction against the said assessee Ms. Shumana Sen. Therefore, the undersigned being the Pr.CIT-22, Delhi accords the sanction u/s 279 of |.T. Act, 1961 for prosecution of Ms. Shumana Sen and accomplices as reported by Ld. A.O. in impugned assessment orders for the A.Ys. 2005-06, 2006-07, 2007-08 & 2008-09 u/s 276C, 277, 277A & 278 of |.T. Act, 1961 r. w. the applicable provisions of the IPC, 1860 before the Court of competent jurisdiction and in accordance with law. And the Ld. A.O. is directed to diligently place before the Ld. Trial Court all the material evidence and to examine the witnesses who were examine by the Ld. A.O. in Support of the case of the Revenue before the Ld. Trial Court in support of the case of the Revenue as well and is further directed to undertake all the necessary steps to ensure the safety and security and preservation of the material record and the evidence. The Office is directed to forward this Sanction Order alongwith case records to the Ld. A.O. for further necessary action in law as may be provided in law. — »7 (Ashol IRS. Pr. CIT, Delhi-22, New Delhi. —