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 Sircar has never filed ineome 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. It also 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(1)(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. 8.There has been continuous delay and a highly lackadaisical approach in. providing information on details of Prasanta Sircar’s income tax returns by the Income Tax Authorities kolkata(as ascertained from date of filing RTI on Prasanta Sircar’s income tax return details (31.03.2015) attached as annexure 15 - and date of ITO ward 0(;) finally providing the requested information(attached as annexure-13) after intervention of CIC as per ruling date of CIC (19.04.2017) attached as annexure-14), even now no conerete action is taken by income tax department kolkata(Principal Chief Commissioner of Income Tax West Bengal and Sikkim, Additional Commissioner of Income Tax Kolkata, ITO Ward 50(1) kolkata, ITO Ward 20(1)) who are continuously using different information