A§H$ 2 | ‘mM©-Aà¡b 2018

A tax collector should collect taxes from a taxpayer just like a bee collects honey from a flower in an expert manner without disturbing its petals.

-Kautilya in Arthshastra

Picture credit- Anand Kumar Soni (Inspector, Raipur)

I N D E X Patron:Prasana Kumar Dash

Chief Editor: Abhay Kumar Singh

Guest Editor:Santosh Kumar

Joint Editor:Siddharth Meena

Editing Secretary:Gargi Chauhan

Deputy Editors:Hargovind SinghAvaneesh TiwariAadesh RaiRajat Singhai

Assistant Editors:Raghvendra PatelSatyendra Kumar

Secretarial Assistance:Kaushal Chouhan

Our Correspondents atIndore: Vidhi ChoudharyRaipur: Shweta PatilGwalior: Swati Agrawal

Designed by: AquariusPrinted by: Drishti Offset

01. MMm©-E-ep™g¶V............................................................................................ 01

02. Marching ahead on the path of progress .................................................. 04

03. Multilayer Farming: A sustainable agricultural practice ........................... 06

04. Income tax MP & CG in the forefront as service provider ........................ 08

05. Achievements of Shri Sanjay Sarkar! ....................................................... 09

06. H$aXmVm {dñVma ¶moOZm Ed§ enW nÌ .............................................................. 10

07. gh^m{JVm go J«m‘rU {dH$mg H$s Amoa ............................................................... 12

08. H$mof ‘ybmo XÊS>…!! ........................................................................................... 13

09. Infrastructure: New Initiatives .................................................................... 14

10. Changing Pattern of Financial Flows in Different Sectors ....................... 16

11. ""Am¶H$a"" in News ...................................................................................... 17

12. EH$ gmjmËH$ma ................................................................................................ 18

13. A maiden and commendable attempt by Income Tax Team Indore! ....... 20

14. Favourable judgement by High Court of Madhya Pradesh ..................... 21

15. Alfred - An AI Butler for the Batman of Income Tax .................................. 22

16. The new taxmen in MP & CG .................................................................... 23

17. Vichaar Adda on “RAID” ............................................................................. 24

18. ghY{‘©Ur ...................................................................................................... 25

19. Poems ......................................................................................................... 26

20. ~mb OJV ...................................................................................................... 30

à{Vq~~ H$m Xygam A§H$ AmnHo$ hmW ‘| h¡& Bg Û¡‘m{gH$ n{ÌH$m H$mo EH$ ZE g§X^© Ed§ ZE H$coda ‘| àñVwV H$aZo H$m à`mg {H$`m J`m h¡& dV©‘mZ ñdê$n ‘| `h n{ÌH$m Cg àoaUm H$mo ^r ‘yV© ê$n XoZo H$m EH$ à`mg h¡ {OgHo$ gyÌYma lr àgÝZ Hw$‘ma Xme, à.‘w.Am.Am.,(‘.à. Ed§ N>.J.) aho h¢& Bg n{ÌH$m H$m ‘w»` CX²Xoí` ‘.à. Ed§ N>.J. Am`H$a n[adma Ho$ A{YH$mar, H$‘©Mmar, CZH$s ghY{‘©{U`m| Ed§ CZHo$ ~ƒm| H$mo AnZr H$cmË‘H$ g¥OZmAm| Ed§ H¥${V`m| H$mo A{^ì`ŠV H$aZo H$m EH$ gm‘m{gH$ ßboQ>’$m°‘© CncãY H$aZm Vmo h¡ hr, CgHo$ gmW-gmW AÝV{Z©ð> Ad{Y Ho$ Xaå`mZ {d^mJ Ho$ A§Xa H$s J{V{d{Y`m| H$mo ~Vm¡a g‘mMma EH$ Pm±H$s Ho$ ê$n ‘| àñVw{V XoZm ^r h¡& {ZíM` hr `h n{ÌH$m g‘gm‘{`H$s Ho$ gmW g^r H$mo Omo‹S> gHo$Jr, ‘oam Eogm {dídmg h¡& BgHo$ AÝVJ©V Ohm± EH$ Amoa {d^mJ ‘| AnZo CËH¥$îQ> H$m`m] Ho$ {cE nwañH¥$V ep»g`V h¢, dht Xygar Amoa d¡go H$‘©R> ì`pŠVËd ^r H$daoO ‘| h¢ {OÝhm|Zo g‘mO Ho$ {cE EH$ {d{eîQ> `moJXmZ {X`m h¡& AmYw{ZH$ H¥${f H$s MyH$Vr hþB© ì`dñWm H$mo Ohm± Z`m {dH$ën ""{~Zm OmoV H$s IoVr"" Ho$ ê$n ‘| EH$ g’$c ‘m°S>c Ho$ Vm¡a na gwPm`m J`m h¡, dht Xygar Amoa ""gh^m{JVm go J«m‘rU g‘¥{Õ H$s Amoa"" H$m EH$ àe§gZr` d¡H$pënH$ ‘m°S>b CnpñWV {H$`m J`m h¡& ~mc OJV² ‘| ½cmg dH©$ H$m a§J-{~a§Jm {MÌ Ohm± gamhZr` h¡, dht ^JdmZ ~wÕ Ho$ aoIm{MÌ Ho$ ‘mÜ`‘ go AÝV{Z©{hV ^mdm| H$mo nH$‹S>Zo H$m gwÝXa à`mg h¡& g‘gm‘{`H$ doXZm H$mo Ohm± H${dVm Ho$ Am`m‘ ‘| A{^ì`ŠV {H$`m J`m h¡, dht ""RAID"" O¡gr g’$c {’$ë‘ Ho$ gyÌYma H$m AZdaV² à`mg, ^{dî` ‘| h‘mar {N>nr à{V^m H$mo OJmZo Ho$ {cE EH$ amoMH$ àg§J àñVwV H$aVm h¡& BZ g~Ho$ ~rM EH$ Eogo gmjmËH$ma H$mo ^r aIm J`m h¡, {Og‘| OrdZ Ho$ H$B© a§J Am¡a CZ a§Jm| Ho$ eoS²>g {~Iao n‹S>o h¢& Hw$c {‘cmH$a h‘mar AnZr hr X¡Z§{XZ qOXJr H$m EH$ H$mocmµO ~ZH$a C^ar h¡ `h n{ÌH$m-à{Vq~~& h‘mao H$m‘, h‘mao {dMma, h‘mao g¥OZ H$m à{Vq~~!

(A^` Hw$‘ma qgh)Am`H$a {ZXoeH$

(B§Q>o{cOoÝg EÊS> {H«$‘rZc BÝdoñQ>rJoeZ)

FROM THE EDITOR’S DESK

Hargovind Singh [DCIT (Exemption), Bhopal]: Timely attempts taken to collect the current demands raised on trusts. A Praiseworthy action!

A.R. Rewar (Joint Commissioner of Income Tax- Range 3): Commendable work under operation clean money unearthed substantial undisclosed income- gamhZr` à`mg&

Ankita Singh [DDIT (Inv.), Indore]: Am`H$a N>mno ‘| Eogo XñVmdoµO {‘bo Omo H$moS> ‘| {bIo JE Wo& Cg H$moS> H$mo COmJa H$a nH$‹S>r 20 H$amo‹S> H$s AKmo{fV Am`& em~me !

Abhishek Mishra (ITO,BPU-Bhopal) & Yogesh Dutta (ITI,BPU-Bhopal): A huge possession of cash deposits in FD’s of a State Government officer was established as not to be from agricultural income, against what it was claimed, after vigorous field enquiries, homeworks on the genuineness of agricultural income claimed and intelligently concluding the money trails of 80 FD’s. Excellent work!!

The Revenue Collectors of the month- February 2018

MMm©-E-ep™g¶V

The Administrators of the month- February 2018

The Investigators of the month– February 2018

01

Sanjay Kumar [JCIT- (Range-1) Bilaspur] and Rituparn Namdeo [JCIT (OSD) Circle-1, Bilaspur]: ~H$m`m am{e dgybr ‘| AZwH$aUr` `moJXmZ&

Rajib Jain (Addl. CIT, (Range-3) Indore) & Bhuvaneshwary J. (DCIT-3(1), Indore)- H$a dgybr Ho$ {bE gOJ A{^`mZ Ûmam g‘` ahVo hr Cn`wº$ H$m`©dmhr&

Priyanka Patel (DCIT,Raipur): Am`H$a XoZXmar Ho$ à{V ‘ëQ>r‘r{S>`m Ho$ ‘mÜ`‘ Ûmam N>ÎmrgJ‹T> àXoe Ho$ A§VJ©V br J`r Eogr nhb {OgHo$ H$maU ~‹S>o n¡‘mZo na ZE Am`H$a [aQ>Z© ’$mBb {H$`o JE&

Tarannum Verma Malik, ACIT (HQ) (Admin): {Obm ñVa na Am`H$a {d^mJ H$m AnZm H$m`m©b` ^dZ hmo - Bg bú` H$s àm{á Ho$ {bE N>ÎmrgJ‹T> amÁ` àemgZ Ho$ gmW AnZo AZdaV à`mg Ho$ gmW ‘hO 15 {XZm| Ho$ A§Xa 8 {Obm| ‘| O‘rZ H$m Amd§Q>Z H$am`m& EH$ gamhZr` Ed§ AZwH$aUr` H$X‘!

The Administrators of the month- March 2018

The Revenue Collectors of the month- March 2018

Neerja Pradhan (Addl (Admn & TPS) ) and Anil Kumar [JCIT (OSD), O/o Pr.CCIT, Bhopal]: ñdÀN>Vm A{^`mZ Ho$ A§VJ©V Am°{’$g {~pëS§>J, àVrjm H$j, JoñQ> hmCg ZdrH$aU VWm Amg-nmg n[adoe H$m gm¢X`uH$aU H$mo ñd`§ d AnZr Q>r‘ Ho$ gXñ`m| Ûmam H$m`m©pÝdV {H$`m&

02

Dr. Satyapal Singh Meena [JCIT (Central), Indore]: Technology brought in forefront for mitigating the problems of reporting, disposal of grievances & maintaining the records.

Vinita Dubey [DCIT (Central)-2,Indore]: A company suspended by BSE was found heavily engaged in share trading. Exempt LTCG of Rs 7.74 crores unearthed.

Vidhi Choudhary (DDIT, Indore): g§XohmñnX ~¢H$ {S>nm°{µOQ> bmoZ Z hmoH$a {ZH$br H$mbr H$‘mB©, ê$nE 4 H$amo‹S> H$s ~oZm‘r g§n{Îm nH$‹S>r JB©&

Aadesh Rai (DCIT-Itarsi): : gd} Ho$ Xaå`mZ 30 H$amo‹S> ê$nE H$s Nw>nmB© JB© Am‘XZr H$m nXm©’$me&

The Investigators of the month– March 2018

03

The Income Tax Department, MP & CG Region has achieved tremendous results in different areas during the financial year 2017-18 and achieved most of the targets fixed under able leadership of Shri PK Dash, Pr. CCIT, MP & CG with support of the officers and officials posted in the region.

MARCHING AHEAD ON THE PATH OF PROGRESS

04

Collection from Arrear Demand was made atRs. 1378 Crores against the target of Rs. 1045 Crores

Net Budget Collection of Rs. 21,707 Crore achieved against net collection of Rs. 19,283 Crore of previous year

Collection from Current Demand was made at Rs. 3627 Crores against the target of Rs. 1831 Crores

334 Prosecution complaints were filed against 114 of preceding year. 5 arrests were also made by TROs

As many as 6,20,925 new filers added exceeding the target

05

MultilayerFarming:A sustainableagriculturalpractice....

Patanjali Jha is PCIT at Bhopal. He has pioneered and experimented on the concepts of multilayer and no-till farming at a farm called Vanya. The present agricultural practices and customaries are proven counter productive as well as detrimental to the health of soil and environment. This has also been adversely affecting the health of the masses.

• Can you explain philosophy about Vanya and why you decided to pursue this?

Inspired by Fukuoka’s One Straw Revolution on sustainable growth. Our country which is so rich in sun energy, arable land, young population and rains should adopt the best way to harness them all is by resorting to natural farming which is no tilling, no chemical fertilizer pesticide etc. and growing food in a forest like situation.

• Can you explain the multi-layer farming and your experience with its application in Vanya?

This set me thinking for having multi layered canopy of trees and plants which are suitable for this. Hence, I chose Neem tree as predominantly at the periphery of the farm. On this tree we planted a wine of Guduchi (Tinospora Cordifolia) which is a brilliant herb for improving the immune system and protects you from malaria, dengue, swine flu etc. I am reasonably sure that this can also be used for combating the zika virus.

Inside the farm the highest canopy is that of Moringa (Drumstick tree) which has tiny leaves and allows the sunlight to filter through it to the next layer which is citrus trees. We have plenty of kafir lime, sweet lime as well as rangpur (Gondoraj) lime as the second layer. The third layer consists of cowpeas and vetiver grass. We never uproot cowpeas plants hence harvest by pruning. Vetiver has a life span of extremely long period. Someone putting it as old as 100 years. This plant brings micro nutrients from the lower depths of the soil to the root zone of the other plants and hence extremely beneficial for soil as it also holds the top soil and moisture. A research in Malaysia has pointed out that any plant if surrounded with vetiver would grow much faster than other plants.

At the lowest level of the layer we are planting turmeric and Aloe Vera, largely turmeric which can be grown with very little sunlight. Now we can see that every bit of sun energy which falls on our farm is harvested completely as it falls first on Neem on the periphery, tiny leaves of Moringa filters through and falls on Citrus, filters through falls on next layer of Vetiver and cowpeas or Tuar plant, filters through and the last bit of sun energy falls on turmeric leaves.

06

• Do you think we are not quick enough to adapt these agricultural innovations?

Yes, however the past practices are proving to be counterproductive and are serious risk to health. Further, the productive soil which is top soil is being eroded around the world at a very fast pace and unless no tilling and the above mentioned practices are not implemented in the foreseeable future majority of productive soil of farm land would be gone and salinity of soil would stare us in our face.

If the above model is created with some variations in different parts of the country and the world at large depending on the local conditions and consumers are made aware of the goodness of produce from such farms probably the spread of this knowledge of multi layer no tilling farming would scale new heights.

Miracle Moringa leaves containing all essential amino acids harvested to be powdered

First Contribution of Vetiver to Eco Task Force

Multilayered farm at Vanya Harvest of Pink Pepper

07

nyU©‘X… nyU©{‘X§ nyUm©ËnwU©‘wXÀ`Vo

nyU©ñ` nyU©‘mXm` nyU©‘odmd{eî`Vo ²&&

That (‘Brahm’) is infinite; and this (‘Universe’) is infinite; the infinite proceeds from the infinite. Then taking the infinitude of the infinite (‘Universe’), it remains as the infinite (‘Brahm’) alone.

Message from Shri Patanjali

Income tax MP & CG in the forefront as service providerAm`H$a {Z…ewëH$ {d{YH$ ghm`Vm àH$moð> (Income Tax Free Legal Services Cell) H$s ñWmnZm-

àH$moð> H$m CÔoí` {ZåZ Am` dJ©, g‘mO Ho$ H$‘Omoa V~Ho$, {dYdm ‘{hbmAmo|, {Xì`m§JOZm| BË`m{X Ho$ {bE {Z…ewëH$ Am`H$a µH$mZyZr ghm`Vm àXmZ H$aZm h¡& b{jV dJ© Zo Bgo ghf© ñdrH$ma {H$`m-

There are class of public, who are not capable to present their issues before Income Tax authorities, due to age effect ( Senior Citizen), health (Illness), monetary unsoundness (Poor), other bereft group (Widow, defence personnel, SC/ST etc). Taking cognizance of this, Pr. Chief Commissioner of Income Tax, MP & CG, Shri P K Dash, has worked a step ahead by bringing the concept of Income Tax Free Legal Services to such class of people. This concept becomes functional with its inauguration on 20th February 2018 at Ayakar Seva Kendra, Bhopal and on 20th April 2018 at Indore. 5 grievances have been received by now, out of which 03 stands fully resolved.

àYmZ ‘w»` Am`H$a Am`wº$ lr nr.Ho$. Xme Ûmam H$s J`r EH$ nhb

· lr‘Vr A{Zbm gŠgoZm Ed§ lr‘Vr ~{~Vm O¡Z ~Zo àW‘ bm^mWu&

· lr g§O` lrdmñVd (CA) Ed§ lr àXrn e‘m© (Adv.) Zo Am`H$a A{YH$m[a`m| Ho$ g‘j AnZr {Z…ewëH$ godmE± Xt&

dfm] go AQ>H$m [a’§$S> {‘bZo go ‘wPo H$m’$s AÀN>m bJ ahm h¡&

-lr‘Vr ~{~Vm O¡Z

‘¢ Bg ñH$s‘ Ho$ à{V AnZm Am^ma ì`º$ H$aVr hÿ±&

-lr‘Vr A{Zbm gŠgoZm

08

Past achievements of Shri Sanjay Sarkar:• 07 Gold Medals in CRSCB North Zone Sports Meet (400 mts),

• 03 Gold Medals and 03 Silver Medals in CRSCB All India Sports Meet (400 mts),

• 02 Bronze Medals in National Masters Athletics Championship at Bangalore and Mysore,

• Represented India in World Masters Athletics Championship at Brazil,

• Participated in 19th Asian Masters Athletics Championship at Japan and secured4th place in 4x100 mts relay,

• Participated in 20th Asian Masters Athletics Championship at Singapore,

• Recently won 02 silver medals in 39th National Masters Athletics Championship at Bangalore and qualified for representing India in World Masters Athletics Championship at Malaga, Spain from 4th September to 15th September 2018.

Congratulations!

Shri Sanjay Sarkar, Inspector of Income Tax on qualifying for

World Masters Athletics Championship at Malaga, Spain.

09

H$aXmVm {dñVma hoVw gmW©H$ nhb Ho$ Vm¡a na Am¶H$a OmJ¥{V aW H$m ew^ma§^, Zw³H$‹S> ZmQ>H$m| Ûmam Am‘ bmoJm| Ho$ gmW Am¶H$a OmJéH$Vm Ho$ {bE ì¶mnH$ g§dmX, ì¶mnma ‘§S>bm| Ho$ gmW ~¡R>H$ Am{X Ho$ n[aUm‘ ñdén ZE H$aXmVmAm| Zo {XIm¶m A^yVnyd© CËgmh- bJ^J 6.50 bmI ZE Am¶H$a XmVmAm| Zo nhbr ~ma ’$mBb {H$¶o AnZo [aQ>Z©- {OgZo Bg ~m~V {ZYm©[aV bú¶ H$mo ^r {H$¶m nma&

H$aXmVm {dñVma ¶moOZmAm¶H$a {d^mJ ^monmb H$s ‘w{h‘

10

Am`H$a OmJéH$Vm Ho$ {bE Mbm`r J`r ‘w{h‘ Ho$ A§VJ©V ^mar g§»`m ‘| bmoJm| Zo enW nÌ ^aH$a {dœmg {Xbm`m H$s Am`H$a

XoZo Ho$ à{V AnZr {µOå‘oXmar gOJVmnyd©H$ {Z^mE±Jo& Am‘ OZVm Ho$ Ûmam ^mar g§»¶m ‘o§ Bg enW nÌ H$mo hñVmja H$amZo H$m ^r g§H$ën {b¶m J¶m&

11

EH$ à`mg {OgH$s United Nations Zo ^r H$s gamhZm -Bg ‘m°S>b Zo ~Xbr J«m‘ YZmoam H$s Vñdra. amOñWmZ gaH$ma Ûmam Bg ‘m°S>b ''gmoM ~Xbmo, Jm±d ~Xbmo'' H$mo {H$`m J`m nwañH¥$V. S>m°. gË`nmb ‘rUm H$s EH$ AZyR>r Ed§ AZwH$aUr` nhb.

gh^m{JVm go J«m‘rU {dH$mg H$s Amoa

J«m‘rU àmoËgmhZ go Vñdramo§ ‘| g‹S>Ho§$, Zha, Ed§ l‘XmZ H$aVo Jm±ddmgr

12

1. Anil Mishra (TRO Jabalpur): The man having tax arrears of Rs 32 Lakhs was consistently evading to respond to summons and notices- compelled to issue the arrest warrant and despite initial hiccups for providing the police force; proceeded further to involve the thana incharge for the execution of warrant. On denial by the Police to keep the man in their custody ultimately, he was put in the make shift custody in the ITO Office/Guest House and got realised the arrears from the man within 2 days.

2. Sreeja Anil Kumar (TRO Indore): One of the oldest case where the person is non cooperative and would also not let the bidding of properties to happen this led to issuance of arrest warrant and person was arrested from neighbouring state and was sent to civil prison. A tax arrear of Rs 6.16 crore even after the supreme court’s decision in the favour of revenue, is still pending for realisation.

In an another case also an arrest was made where the person successively failed to respond to notices and summons against tax dues of Rs 98 lakhs.

H$mof ‘ybmo XÊS>…!!

13

INFRASTRUCTURE: New Initiatives

1. ZdrH¥$V Am`H$a JoñQ> hmCg qdÜ`^dZ H$m CX²KmQ>Z {XZm±H$ 11-4-2018 H$mo {H$`m J`m& Bg JoñQ> hmCg H$s g‚mm Ed§ gmOmo- gm‘mZ H$mo H$m’$s gamhm J`m& CX²KmQ>Z Ho$ Adga H$s EH$ Pm±H$s-

14

2. Allotment of government land to newly opened Income Tax offices: Issue of allotment of government land at muffasil stations was taken up with priority. Meetings were held with the chief ministers of MP and Chhattisgarh with Pr. CCIT, MP & CG resultant to which state governments have extended their cooperation by making available plots of land in 8 districts of Chhattisgarh namely Tikamgarh, Shajapur, Aagar, Kawardha, Ambikapur, Janjgir-Champa, Raigarh, Bhatapara & Kanker within 15 days. Government land has also been allotted at Jhabua but land allotted is far from city, therefore, the Collector has been requested to allot any other land in the nearby area. At Ashok Nagar, Collector has offered land for allotment. Further land has also been identified for allotment at Sendhwa, Umaria & Harda and which are under process.

3. Proposal for installation of lift and lift duct (Rs. 1,53,67,276) at main entrance for income tax office at civil lines, Raipur and Rs 32,06,069 for investigation wing of Income Tax Office at Civil Line, Raipur has been concurred by IFU.

4. Proposal for revalidation (Rs. 1,16,43,150) for construction of 02 lift well and connecting corridor to connect Ayakar Bhawan and Annexe Building, Indore has been concurred by IFU.

5. ñdÀN>Vm A{^`mZ Ho$ A§VJ©V Am°{’$g {~pëS§>J, àVrjm H$j, JoñQ> hmCg ZdrH$aU VWm Amg-nmg n[adoe H$m gm¢X`uH$aU H$mo H$m`m©pÝdV {H$`m&

15

16

In the article the author has conducted a study on the economic growth of country by analysing various factors which lead to efficient use of resources, infrastructure, manpower etc. India is having abundance intellectual skill and natural resources. He has also tried to identify the reasons for slow growth in sectors which can influence economic growth in country. Study uses the objective criteria of profit motives and behaviour of market forces including regional imbalances between resources and market region.

The study reveals that:

1. There is improper fund utilization in sectors like agriculture, forestry, mining etc. In community, social & personnel sectors growth and fund allocation ratio fell down to 1.11 in 2001-02 from 2.28 times in 1991-92, though fund allocation was increased by 3.9 times.

2. Policy should be centred around for capacity building and focus should be on sectors like agriculture, forestry & fishing, mining and quarrying, community, social & personnel services sectors and industries etc.

3. Policy should also support capacity utilization such as skilled manpower resources, natural resources etc along with vertical integrity in industrialization.

4. There is need to redefine the existing policy at grass root by keeping in mind integration with foreign funds, so that the backward resources sectors such as Agriculture, Forestry & fishing, mining and quarrying and services sector and industries gain higher economic growth.

Changing Pattern of Financial Flows in Different Sectors with Change in Time-Rabindra Nath Singh, ITO, BhopalPublished in –International Journal of Advance Research, Idea & Innovations in Technology ( IJARIIT)

01

""Am¶H$a"" in News

17

EH$ gmjmËH$ma

How would you like to comment upon your 36 years of experience of working in IRS, within the department and outside the department. How do you envisage the future of the department.

I have served in very important positions in and outside the department. I will remember my posting as ADIT as quite memorable. As young officer with burning desire to reform the society andnation, I thought this was good experience for me, though it was very tiring and strenuous. In one case there was threat to my life and security of family, from a very recalcitrant assessee, after I had searched him. I filed a criminal case against him and was surprised to see the judiciary, issuing warrant to me in the case and I was humiliated in the court. Our service should take up the security matter of the officers and we should have arrangements for fighting such cases, instead of leaving the officer in lurch to fend for himself.

Another issue I expect that tax payer service aspect of the department should be strengthened as we are dealing with 7 crore assesses, who influence public opinion. Collection of tax is very sensitive subject, which has led to civil revolution in many countries. Therefore, sensitivity of the issue should be appreciated both by govt. & officers of department.

I have another memorable experience of serving in Election Commission as its first Director General, Election Expenditure Monitoring. I had the opportunity to devise the system for election expenditure monitoring by involving the Income Tax department in a big way.

As Additional Secretary and Financial Adviser of Ministry of Environment and Forest, I devised the Budget and Expenditure Management System by geo tagging the worksites with the expenditure.

Though the Income Tax Department is doing a great job, it is not given its due share in the Ministry placements at top management level. We should fight against the artificial barriers, which are put to undermine our service.

You have been associated with the department for pretty long years. What changes you feel are needed.

Two issues in the department have agitated the officers. One is transfer posting and 2nd is frivolous petitions. These areas require a drastic change. Department has taken many good measures like e-filing, reducing interface of public in many ways. These are praise worthy measures. In future, the e-assessment will consolidate it further. We will be rendering better and impartial service to the taxpayers.

Sir, since you joined in MP & CG region, many new initiatives such as Prasfuran, Vichaar Adda, Aayakar Vistaar Yojna, Free Legal Aid Cell have been taken. What more initiatives are in your mind for this year.

The measures we have started need to be stabilized and people should get benefit. These initiatives should get strong

Shri P.K. DashPr. Chief Commissioner(MP & CG)

18

Shri PK Dash is an avid social worker who loves to do painting, writing & publishing books. He has been doing social service at grass root level in villages. He has taken several new initiatives which has gained him recognition within and outside the department.

moorings to get the result in long term. Free Legal Aid is my pet program, and I personally like that proactive measures in this area be expanded and needy should get justice. This year I would like to setup library and archive to showcase the traditions of the Department. I would like to improve the office atmosphere and will take proactive measures for better and more friendly relations with the taxpayers.

A Taxpayer is an important partner in Nation Building. He is doing a great service by paying taxes on his hard-earned income. We take it as our privilege to serve the Taxpayer.

A few paintings by Shri P.K. Dash

19

Sir, what message would you like to pass on to the officers and the field formation.

My message to all the officers is that they should make all-out efforts to improve the system, which they have inherited. Even if it is in small doses, say 2%, they will have tremendous impact on the organization by the time they leave the chair.

Saagar Srivastava, IRS

What happens if you dont’t pay your Taxes

A maiden and commendable attempt by Income Tax Team Indore!

The man absconded with demand of Rs. 2 crore over his head with no trace of whereabouts;

He was known through the broker of the let out property to be somewhere in Dubai and family in Mumbai;

Then the Broker goes incommunicado ! Mobile Number of assessee's father traced while conversing with ex tenants

Spoke to father and assessee's wife; came to know that assessee is arriving in India on 16.01.2018. Discussed with JCIT, Shri V.J. Boricha who suggested to invoke Section 230!

Section 230 stops a person to leave the country without obtaining clearance from Income Tax Department;

Bureau of Immigration Offices/ FRROs of all international airports in India put on alert;

A look out notice got issued by the Home Ministry

The man comes to know of the look out notice and was compelled to clear entire outstanding demand of Rs. 2.01 crores !

Kudos to Income Tax Team Indore!

20

Judgements in favour ofIncome Tax Department by High

Court of Madhya Pradesh

I.T.A. No. 40/2012

The Commissioner of Income Tax vs. M/s Global Reality

The ITAT ruled in the favour of the assessee.The Hon'ble High Court ruled in favour of the department.

Question of law:

Issue of completion certificate for claiming deduction u/s 80IB(10)

J U D G E M E N T

The issuance of completion certi�cate, after the cut off date by the local authority but mentioning the date of completion of project before the cut off date, does not ful�ll the condition speci�ed in clause (a) of section 80IB(10) read with Explanation (ii) thereunder.

The completion certi�cate granted by the local authority must bear the date of issuing before the cut off date.

21

Alfred - An AI Butler for the Batman of Income Tax

Ashish Rai is an IRS officer of 2016 batch. The idea proposed in the article is being worked upon by the author to make it more department friendly.

Alfred is a suite of AI tools to help the Assessing Officer in his day to day works. It is a work in progress and more and more logic can be fed to the AI assistant. The following tools are in process of of implementation so far:

1. Generation of complete draft 142(1) questionnaire base on ITR and issue involved based on a database of questions for limited and complete scrutiny. This database also represents the institutional knowledge.

2. Managing control chart and setting up reminders and daily agenda based on work allocation.

3. An intelligent database of instructions, circulars, notifications, books etc which can answer natural language type queries.

4. Utilisation of graph theory.

5. Analysis of computer generated statements e.g. ledgers, bank statements.

6. Handwriting classification so to as to classify handwritten vouchers signed by same person.

7. Scraping for information on the web.

Good work done by officers in uncovering new modus operandi can be disseminated to all and applied by Alfred invariably every time without fail by Alfred once fed into it.

22

The new Taxmen in MP & CG

23

Vichaar Addaon “RAID”

Recently a Vichaar Adda was organised under the aegis of Pr CCIT, MP & CG Shri P.K. Dash in which Shri J .K. Patnaik, the man whose consistent efforts brought the film ‘Raid’ to reality, was the guest speaker. Shri Patnaik emphasised over the attempts and inspiration behind the superhit film Raid. He said “I was pursuing with many producers for last 10 years before the producer Mr. Kumar Mangat and Bhushan Kumar agreed to make a film on Income-tax and Ajay Devgan agreed to act. I agreed to give this story pro bono to the producer as I thought that the department should be projected in proper light and my sole interest was to project the Income Tax Department and it’s important contribution for the society”. Shri Patnaik, the Ex-Chief Income Tax Commissioner of Mumbai, never had any profit motive as to charge for his story on success of the film. On being asked about his next project, Shri Patnaik said, “I am preparing the story line for Raid 2, which will be more interesting as many more aspects of raid will be covered”.

24

ghY{‘©Ur

Art is not just for the profession.It can be a pastime or a hobby too; and pursued for the satisfaction of simply trying something one has always wondered whether or not they could do.

Ankita Kumar W/o. Puneet Kumar-JCIT Indore, has worked as a Fashion Merchandiser in leather garment industry.

She has developed her interest in art and craft after marriage and tried her hand at sketching, painting and traditional arts like Madhubani.

25

Poems

h‘ Ztd Ho$ nËWa h¢h‘ {XIVo Zht gVh naMwnMmn {bIVo ahVo h¢ VH$Xra Xoe H$s

BZ ~‹S>o ~‹S>o nwbm| naAñnVmbm| Am¡a ñHy$bm| na{bIm h¡ IM© H$aZo dmbm| H$m Zm‘dh YZ {Oggo hþAm h¡ {Z‘m©U BZH$mh‘Zo hr {H$`m Wm BH$Æ>m ~y§X ~y§X H$aXmVmAm| Ho$ g‘wÐ go

h‘ {XIVo Zht gVh naAI~mam| ‘| Zht XoVo ~`mZ Zht ‘ZmVo CËgd ‘hmoËgd AnZo `moJXmZ H$mMwnMmn H$aVo ahVo h¢ H$a g§J«h ‘Yw‘pŠI`m| H$s Vah

h‘ {XIVo Zht gVh naMwnMmn {bIVo ahVo h¢ VH$Xra Xoe H$sh‘ Xoe H$s AW©ì`dñWm Ho$ Zrd Ho$ nËWa h¢&

h‘ Ztd Ho$ nËWa

(Am`H$a n[adma Ho$ gXñ`m| H$mo g‘{n©V H${dVm)

Ama.Ho$. nmbrdmbàYmZ Am¶H$a {ZXoeH$

26

Poems

g§Vmof Hw$‘maAm¶H$a Am¶wº$

27

Am±gwAm| H$mo ^aH$a Am±Im| ‘|,

YaVr ~mocr Z^ {à`V‘ go &

g{X`m± h¢ ~rV J`t co{H$Z,

‘¢ {‘cr Zht A~ VH$ Vw‘go &

Vw‘ amoO XoIVo hmo ‘wPH$mo &

‘¢ amoO XoIVr hÿ±± Vw‘H$mo &

na H$m¡Z gr dmo ‘O~yar h¡,

Omo VagmVo AmqcJZ H$mo &

Š`m| Zht ~‹T>mH$a ~mhm| H$mo,

grZo go ‘wPo cJm coVo &

{ZOud n‹S>r Bg H$m`m H$mo,

Ny>H$a g§Ord ~Zm XoVo &

gwZ dMZ {à`m Ho$ Alw ^ao &

‘¥Xw dMZm| ‘| Z^ ~moc CR>m &

Š`m| Zht gmoMVr hmo ‘Z ‘| &

h¡ ‘oar ^r Vmo `hr ì`Wm &

na AmO dmo Vw‘Zo ‘m§Jm h¡,

dh ß`ma H$s ApÝV‘ gr‘m h¡ &

‘Z {gha J`m VZ {gha J`m,

Am¡a AmZo cJm ngrZm h¡ &

àVrjm ê$nr nmZr ‘| hr,

ào‘ H$mo nm¡Ym ~‹T>Vm h¡ &

YaVr H$m àU` {ZdoXZ

Á`m| Á`m| hmo {‘cZ H$s ZOXrH$s &

dmo ‘waPmZo gm cJVm h¡ &

{’$a AmË‘gmV hmo OmZo na,

ß`ma dht {‘Q> OmVm h¡ &

{MaH$mc go {‘cZo H$m {dMma,

EH$ nc ‘| hr hQ> OmVm h¡ &

‘`m©Xm VO Xr h‘ Vw‘Zo,

Vmo ß`ma Zht ah Om`oJm &

h‘ XmoZm| H$m Omo {‘cZ hþAm &

g§gma Zht ah Om`oJm &

Poems

Vy Vmo h¡ n{WH$ n{WH$N>m§h nÌ ^r h¡ BH$N>mo‹S> H$a Mbo BgoWHo$ hþE Ho$ {bEamñVm Vmo EH$ h¡{µ’$a Š`y§ hþAm ^«{‘V ^«{‘VVy Vmo h¡ n{WH$ n{WH$ ...

bú` h¡ I‹S>m hþAmAm¡a VwPo h¡ Š`m hþAmEH$ N>moQ>r MmoQ> goŠ`m| ahm {~bI {~bINy>Ho$ BgH$mo hm|R> goH$a aº$ go {VbH$ {VbH$Vy Vmo h¡ n{WH$ n{WH$ ...

g‘` Vmo H$aVm dma h¡Voar Š`m Bg‘| hma h¡{hå‘V H$s AnZr T>mb goOwZy§ H$s Vbdma go Vy ^r nbQ> Ho$ dma H$aZ Xoa H$a j{UH$ j{UH$ Vy Vmo h¡ n{WH$ n{WH$ ...

Vy Vmo h¡ n{WH$ n{WH$

Z `o {‘bm Z dmo {‘bmŠ`y± ~ma ~ma H$h ahmVmo EH$ ~ma gmoM boVyZo `hm± Š`m Xo {X`m Omo Imo J`m gmo Imo J`mZ XoI `y± nbQ> nbQ>Vy Vmo h¡ n{WH$ n{WH$ ...

{eH$Z H$mo AnZr N>mo‹S> XoQy>Q>o amñVo H$mo Omo‹S> XoVy’$m§ H$m éI ^r ‘mo‹S> Xonhm‹S> H$mo gnmQ> H$aAm¡a OJh Omo H$‘ n‹S>oVmo Amg‘m§ ^r Vmo‹S> Xo Vy Vmo h¡ n{WH$ n{WH$ ...

MwH$m bo F$U g^r g^rVy H$a Ho$ àU A^r A^rVmo Eogm H$‘© H$a MboH$s ^oO Ho$ VwPo `hm±hmo CgH$mo ^r Jw‘m§ Jw‘m§Am¡a ^r A{YH$ A{YH$ Vy Vmo h¡ n{WH$ n{WH$ ...

Vmo dj H$mo {damQ> H$abo Yyb H$mo bbmQ> naAmoOñd go l¥§Jma H$aVy Omoa go hþ§H$ma ^a`y± dº$ no àhma H$aOmo l{ï> bo {WaH$ {WaH$Omo l{ï> bo {WaH$ {WaH$ Vy Vmo h¡ n{WH$ n{WH$ ...

àem§V Hw$‘ma {‘lg§¶wº$ Am¶H$a {ZXoeH$

28

Poems

H$^r aoe‘ gm ‘wbm`‘, H$^r nËWa gm g»V hÿ±! ‘¢ H$^r R>haVm Zht,Š`y± {H$ ‘¢ dº$ hÿ±!!

{OgZo ‘wPo nhMmZm dmo {ZIa J`m&{OgZo Zht nhMmZm dmo nÎmm| H$s Vah {~Ia J`m!!

‘¢ hr ha B§gmZ Ho$ ~mha,‘¢ hr g~Ho$ A§Xa hÿ±&‘¢ hr MmUŠ`, ‘¢ hr {gH§$Xa hÿ±!

‘¢ hr {Xdg, ‘¢ hr AdgmZ hÿ±&‘¢ hr {OÝXJr, ‘¢ hr í‘emZ hÿ±&

Cg’$bVm, ‘¢ hr Ag’$bVm&‘¢ hr ^m½` H$m {dYmVm hÿ±!

gwI ‘|, XwI ‘|, {‘bZ ‘|, OwXmB© ‘|, ha e»g H$mo ‘¡ hr AmO‘mVm hÿ±!!

Or hm±... ‘¢ hr dµŠV hÿ±.. ‘¢ hr dµŠV hÿ±..!

{H$ñ‘V Zo H$hm ‘ohZV go"Voam ‘oam h¡ Š`m ‘wH$m~bm,‘wPo ~Zm`m B©ída Zo ~‹S>m ‘hmZ,‘oao hr X‘ no {µOÝXm h¡ B§gmZ & ‘¢ {H$gr na hmo OmD§$ ‘oha~mZ,Vmo ’$bo-’y$bo dmo, ~Zo YZdmZ & ‘¢ {ZImê$ OrdZ, ‘¢ H$ê$§ H$ë`mU B©ída go {‘bm h¡, ‘wPo `o daXmZ & ‘¢ Omo {~J‹S> OmD$§, Vmo bwQ> OmE B§gmZ Bg{bE ‘¢ hr hÿ± JrVm, ‘¢ hr Hw$amZ &'

‘ohZV Zo nbQ>H$a H$hm "Vy h¡ ~‹S>r ZmXmZŠ`m|{H$ ‘¡Z| hr Xr h¡, B§gmZ H$mo CgH$s nhMmZ&{Og B§gmZ Zo ‘wPo AnZm`m, gƒo ‘Z go^bo hr Vy {~J‹S>r, g±dam dmo ‘oao l‘ go&Jar~ ~Zm h¡ A‘ra, ‘oao hr ~b no {~J‹S>r VH$Xra g±dmar h¡, ‘¡Zo AnZo X‘ no&{OgZo ‘wPo Rw>H$am`m, {H$gr Zo Zhr AnZm`m&Bg{bE g‘` H$s h¡ ‘m§J, ‘¢ hr hÿ± ~bdmZ Š`m|{H$ H$‘© hr h¡ nyOm d B©ída H$m Xygam Zm‘,`hr h¡ doXm| H$m gmam§e Am¡a JrVm H$m Agbr kmZ&'

{H$ñ‘V ~Zm‘ ‘ohZV

‘m`m ‘mhoídarAm`H$a Am`wº$

Š`y±{H$ ‘¢ dº$ hÿ±!

àXrn Hw$‘ma O¡Z, Am`H$a {ZarjH$, S>r Q>r Ama Q>r AmB©, ^monmb

29

~mb OJV

Mrinalini Bajpai D/o Mridula Bajpai, PCIT

Shreyansh Kumar (Age 10)S/o. Sristi Kumar, ITI, Indore

30

“Cutting tree is equally harmful for environment & living things.” Save tree, Save lives of millions & clean environment.

g§nH©$ gyÌ… Am¶H$a A{YH$mar (OZg§nH©$)

H$m¶m©b¶ àYmZ ‘w»¶ Am¶H$a Am¶w³V, (‘.à. Ed§ N>.J.)

48, Aaoam {hëg, hmoe§Jm~mX amoS>, ^monmb & \ moZ… 0755-2557189, 2525315

B©-‘ob… itoprobhopal@gmail.com & do~gmBQ>… incometaxbhopal.in

Am¶H$a {d^mJ (‘.à. Ed§ N>.J. ^monmb)