Ground for complaint : 1. With reference to CPIO’s reply dated 08.05.2017 it clearly indicates that in financial year 2010-2011(i.e in year of marriage 26" January 2011) Shri Prasanta Sirear did not file any income tax returns because as per income tax records he has never filed income taxes (attached as annexure-) as per reply to my RTI dated 31.03.2015 (attached as annexure-) based on CIC decision dated(19.04.2017 attached as annexure- 15)and he has not shown any expenses of marriage & Smt Moumita Sircar is a house wife and she does not have any source of income, Smt Sirsha Sircar was a student at the time BUT as per FIR they have spend Rs. 40 lakhs in their daughter Sirsha Sircar’s Marriage held on 26th January 2011.They also own the flat at FLAT -5, 1ST FLOOR, 102, JODHPUR GARDEN, NEAR LAKE GARDENS, KOLKATA WEST BENGAL - 700045 . 2. Shri Prasanta Sircar , has unaccountable flow of income which is not shown anywhere in the returns of Income Tax as he does not even file income tax returns. I request the earned Income Tax authorities to look into the matter by verifying cash flow history of Shri Prasanta Sircar, so as to recover valuable revenue in the form of Income tax which has been concealed from the tax Authorities with malafide intentions of cheating with the Government machinery. 3. As per section 133(5) it is mandatory to file income tax return on the expenditure incurred on marriage. 4. As Shri Prasanta Sircar (as claimed ) had spent Rs 40 lakhs for dowry articles during marriage on 26'% January 2011 i in financial Year 2010-2011 and as per both offline and online records he has not paid any income tax as per Income tax return data available with ITO Ward 50 (1) (attached as annexure), Since he has not disclosed the expenses occurred in his daughter's marriage and source of fund of Rs 40 lakhs, it means, the balance amount i.e.( 40 lakhs- exemption limit for 2010-2011 which is 2 lakhs)=38 lakhs may be black money on which Shri Prasanta Sircar has not paid INCOME & OTHER APPLACABLE taxes, I request to authorities that tax should be collected as per provision of Income Tax. 5. Further careful perusal of the FIR & Attached Complain letter (Annexure-)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