5. Further careful perusal of the FIR & Attached Complain letter (Annexure-1)on which FIR has taken place, hints provision of section 68,69,69A, 69B, 69C & 69D under Income Tax Act of 1961 are applicable on Shri Prasanta Sircar and ‘Smt-Moumita Sirear as far as in my knowledge. However there may be many other Provisions of income tax which is best known to Honorable Income tax authority, 6. The section 68 deals with cash credits proving identity of the creditor, capacity of the creditor, genuineness of the transaction are the important things of this section, Section 69 & 69A, B deals with unexplained investment, unexplained money & investment not fully disclosed in books of accounts. 7. Section 69C deals with the unexplained expenditure, the important requirement of this section is that an expenditure has been found to have been incurred by an assesses in any financial year and the assesses fails to indicate satisfactory source of such expenditure. 8. As Prasanta Sirear has never filed income tax returns between 2000-2014 as per ITO ward 50(1) based on reply to my RTI attached as annexure-13, while admitting that he gave dowry articles worth 40 lakhs in his daughter's marriage as per his statement in charge-sheet and information given in FIR filed by his own daughter Sirsha Sircar through complaint letter in her own handwriting based on which charge-sheet was filed. Italso calls for proceedings of prosecution under Income Tax Act section 276C(2) - Wilful attempt to evade payment of any tax, penalty or interest (non-cognizable offence under section 279A), And Prosecution under : 276CC - Non filing of ITR, 270A(1)-Under-reporting and misreporting of income 271(4)(c)- Concealment of particulars of income or fringe benefits or furnishing of inaccurate particulars of income or fringe benefits 234 F -Default in furnishing return of income within time Ete, and any other sections better known to your department based on the information provided.