| Question And Answer | |
|---|---|
| Subject: | tax evasion petition |
| Category: | Income-Tax |
| Querist: | BKS |
| Answered by: | Law Intern |
| Tags: | Reassessment, tax evasion petition |
| Date: | September 11, 2025 |
what is the impact of such petitions filed with /without identity against any tax payer by a complainant ?
Is it an evidence for 148/263 etc ?
Yes. A tax evasion petition, whether filed with or without identity, can serve as a trigger for a Section 148 or section 263 notice if it provides credible information or documentary evidence indicating tax evasion. E.g. if a TEP includes bank statements, invoices, or records showing unreported income, it can constitute “reason to believe”.
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