The ₹34.3 Crore Cyber Fraud Paradox: A Citizen’s Struggle Against Institutional Inertia in Uttar Pradesh

In the heart of Uttar Pradesh, a legal and financial battle is unfolding that exposes the terrifying vulnerabilities of India’s digital identity infrastructure. Yogi M. P. Singh, a resident of Mirzapur, finds himself at the center of a “tetrapolar” nightmare—a massive cyber fraud involving unauthorized transactions worth over ₹34.38 crores (₹343,877,662).

Despite an FIR being lodged over a year ago and the intervention of the State Information Commission, the case remains a labyrinth of bureaucratic finger-pointing between the Police, the Income Tax Department, and major financial institutions.

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The Tetrapolar Crisis: Four Pillars of a Failed Investigation

The complainant, Mr. Singh, describes this case as a “tetrapolar” matter, where four distinct entities are at play, yet none have provided a resolution:

1. The Financial Institutions: Premier banking institutions, including the State Bank of India, allegedly allowed the opening of accounts and the disbursement of loans (including Kisan Credit Loans) using forged identities linked to the victim’s credentials.
2. The Income Tax Department: In a cruel irony, while the fraud was being committed, the Income Tax Department served arbitrary notices to the victim. The department reportedly collected approximately ₹3.4 crores in TDS (Tax Deducted at Source) from the fraudulent transactions, yet claims it cannot identify the “businessman” behind the misuse.
3. The Uttar Pradesh Police: Although an FIR (No. 291/2023) was registered in November 2023, the investigation has stalled. The police claim they are waiting for documents from the banks and the IT department—documents that seem to be stuck in an endless loop of correspondence.
4. The Victim: Mr. Singh, whose PAN and Aadhaar data were hijacked to fuel a multi-crore business empire that exists only on paper, leaving him with a ruined CIBIL report and legal harassment.

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The Anatomy of the Fraud: How ₹34 Crore Went Unnoticed

The scale of this fraud is staggering. By misusing a single PAN card and Aadhaar combination, unknown perpetrators managed to:

• Conduct business transactions exceeding ₹34 crores.
• Secure multiple loans, including agricultural credits.
• Generate a tax liability that led to the victim receiving notices from tax units in Chandigarh, Lucknow, and Prayagraj.

The victim’s CIBIL report, spanning 44 pages, serves as a digital record of this ghost economy. The most glaring question remains: If the Income Tax Department received 10% TDS (₹3.4 Crores), how can the identity of the depositor remain “unknown”? This suggests a deep systemic failure where tax collection is automated, but fraud detection remains manual and sluggish.

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Bureaucratic Gridlock: The Investigation Status

The grievance (Registration Number: PMOPG/E/2024/0182652) was recently reviewed, and the details provided by the Circle Officer of Mirzapur, Mr. Vivek Jwala, reveal a frustrating lack of progress:

• Frozen Accounts: The police have frozen “suspicious accounts,” but they lack the underlying data to identify the operators.
• The E-Filing Disconnect: The Income Tax Department’s DGIT (Systems) reported that the victim’s PAN is not linked to any bank account on their portal. However, the CIBIL report and bank records prove otherwise. This discrepancy suggests that the fraudsters may have bypassed standard verification protocols at the banking level.
• Delayed Correspondence: The police have sent emails to various banks and the Chairman of the CBDT (Central Board of Direct Taxes). As of February 2025, the response is still “pending,” and the case is categorized as “under investigation.”

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The Failure of “Digital India” Guardrails

This case is a sobering reminder of the risks associated with a centralized identity system. When a PAN and Aadhaar are compromised, the victim is not just a victim of theft, but a victim of the entire state apparatus.

“Whether it is not reflecting incompetence of the investigating agencies in this largest democracy?” asks the complainant in his grievance.

The Chief Information Commissioner of Uttar Pradesh has expressed serious concern, directing the Superintendent of Police, Mirzapur, to appear personally and explain the delay. Yet, the police cite a lack of cooperation from the Income Tax department as the primary hurdle.

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The Human Cost of Identity Hijacking

For Yogi M. P. Singh, the “status report” is just paper. While the officials exchange letters, he faces:

• Financial Harassment: Being held liable for taxes on money he never earned.
• Legal Jeopardy: Dealing with an FIR that remains “against unknown persons” despite a clear trail of money and tax deductions.
• Institutional Apathy: The frustration of seeing the Prime Minister’s Office (PMO) refer the matter back to the very officials who have failed to act for over a year.

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Conclusion: A Call for Accountability

The ₹34-crore fraud in Mirzapur is not just a local crime; it is a test of India’s investigative integrity. If a citizen’s identity can be used to move tens of crores of rupees through “premium” banks without a single red flag being raised—and if the authorities cannot trace a man who paid ₹3.4 crore in tax—then the system is fundamentally broken.

The CBDT and the Uttar Pradesh Police must move beyond “sending emails” and initiate a high-level forensic audit of the bank accounts involved. Until the “Second Pole” (Income Tax) and “Third Pole” (Police) sync their data, the victim remains trapped in a digital cage.

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What Can You Do?

If you or someone you know is a victim of PAN/Aadhaar misuse:

1. Check your CIBIL report regularly for unauthorized loan accounts.
2. Report discrepancies to the Income Tax Department’s “AIS” (Annual Information Statement) portal immediately.
3. File a Cyber Crime complaint at [suspicious link removed].

The situation you are describing is a classic case of inter-departmental deadlock, where the victim is caught in a loop between the police’s investigative requirements and the Income Tax Department’s procedural hurdles.

When the police claim “inaction” by the IT department, it usually stems from a legal technicality: Under Section 138 of the Income Tax Act, tax officials are prohibited from disclosing assessee information to third parties except under specific legal mandates. However, there are clear legal paths to break this stalemate.

1. Breaking the Documentation Deadlock

If the police are waiting for the IT department, they do not need to wait for “voluntary” cooperation. They have statutory powers to compel the production of documents:

• Section 91 of the CrPC (now Section 94 of BNSS): The Investigating Officer (IO) can issue a formal summons to the Principal Chief Commissioner or the jurisdictional Assessing Officer (AO) to produce specific records (TDS details, bank account links, etc.) necessary for the investigation.
• Court Intervention: If the IT department still refuses, the police can apply for a Search Warrant under Section 93 of CrPC from a Magistrate to seize the necessary digital or physical records from the IT office or the concerned bank.
• Magisterial Direction: You can file an application under Section 156(3) of CrPC before the local Magistrate, requesting the court to monitor the investigation and direct the IT Department to provide the requisite data within a fixed timeframe.

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2. Rectifying the Data: Your Right to “Clean” Records

The Income Tax Department often refuses to “rectify” data because they view the entries (like the ₹3.4 Cr TDS) as factual records of money moved. To force a correction, you must pivot from “requests” to “formal disputes”:

• Dispute through AIS/TIN: Log in to your e-filing portal. Under the Annual Information Statement (AIS), you can select specific transactions and mark them as “Information is denied/not related to me.” This creates a digital trail of your objection.
• Writ of Mandamus: Since the IT Department is a “State” entity failing in its public duty, you can file a Writ Petition in the High Court (Prayagraj). The court can issue a Mandamus—a superior order—commanding the IT Department to:
  1. Provide all documents to the police immediately.
  2. Set aside the fraudulent tax demands pending investigation.
  3. Conduct an internal inquiry into how a “businessman” deposited crores using your PAN without verification.

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3. Actionable Steps for the Complainant

Entity	Action to Take	Objective
SP Mirzapur	Submit a written request asking the IO to exercise powers under Section 91 CrPC to summon IT records.	Force the police to use their legal authority instead of making “requests.”
Magistrate Court	File a “Status Report” application.	Get a judicial order for a time-bound investigation.
CBDT Chairman	Send a formal legal notice via an Advocate regarding the “State-facilitated identity theft.”	Escalate to the policy-making level where systemic data locks can be opened.
CIBIL / RBI	File a dispute with the Banking Ombudsman.	Challenge the banks that allowed these accounts to be opened in the first place.

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The “Smoking Gun”: The ₹3.4 Crore TDS

The strongest point in your case is the ₹3.4 Crore tax already collected. Money leaves a trail.

1. Who paid this tax? (The Deductor)
2. From which bank account was it paid?
3. Which “Assessing Officer” accepted these filings?

The police have the right to know the source bank account that paid that TDS. Once that account is identified, the real perpetrator is caught. The “inability” to share this is often just a lack of administrative will, which a court order can quickly resolve.

To address the lack of progress and facilitate your communication with the relevant authorities, here is the organized directory of contact details, web links, and institutional profiles relevant to your case.

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1. Key Institutional Contacts

These individuals and departments have been directly involved in your grievance or possess the authority to break the current deadlock.

Uttar Pradesh Government & Chief Minister’s Office

• Shri Arvind Mohan (Joint Secretary)
  • Role: Lead officer for your grievance (UP Government/CM Secretariat).
  • Email: arvind.12574@gov.in
  • Contact Number: 0522-2226350
  • Address: Room No. 321, Chief Minister Secretariat, U.P. Secretariat, Lucknow.
• UP CM Computer Cell: 0522-2226357 / 0522-2226358 (For general follow-up on petitions).

Income Tax Department (DGIT Systems & CPC)

• Sh. Gopalan Gurusamy (DGIT Systems – Additional Charge)
  • Role: Oversees the technological framework (PAN/Bank linking/E-filing).
  • Email: dgit.systems@incometax.gov.in
  • Contact Number: 080-61464890
  • Address: Prestige Alpha, Hosur Road, Bengaluru – 560500.
• E-filing Web Manager: efilingwebmanager@incometax.gov.in (For technical issues with data rectification).
• TDS CPC (TRACES): contactus@tdscpc.gov.in / 1800-103-0344 (Specifically for the ₹3.4 Cr TDS discrepancies).

Mirzapur Police (Investigating Agency)

• Shri Vivek Jwala (Circle Officer – City)
  • Role: Current Investigating Officer.
  • CUG/Mobile: 9454401590
  • Email: co-city.mi@up.gov.in
• Superintendent of Police (SP), Mirzapur:
  • Email: spmzr-up@nic.in
  • CUG/Mobile: 9454400299

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2. Critical Web Links for Action

Use these portals to file formal “Digital Evidence” of your non-involvement and to track the movement of your files.

• CPGRAMS Grievance Tracking:pgportal.gov.in/status
  • Use this to check the official “Response” from the Ministry of Finance regarding why documents aren’t being shared with the police.
• Income Tax E-Nivaran Portal:incometax.gov.in
  • Log in and file a specific grievance under the “CPC-TDS” category. Mention that you are disputing the ₹3.4 Cr tax credit as it does not belong to you.
• Cyber Crime Reporting: [suspicious link removed]
  • If you haven’t already, ensure the details of the financial theft are updated here; this portal is monitored by the Ministry of Home Affairs (MHA).
• TIN-NSDL Complaint Desk:tin-nsdl.com
  • File a complaint regarding the misuse of your PAN card.

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3. Verification & Tracking IDs

Keep these numbers ready for all correspondence:

• PMO Grievance Reg No: PMOPG/E/2024/0182652
• UP Police FIR No: 291/2023 (Katra Police Station)
• Police Reference No: 60000250020232 (Check Report)

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Summary Table for Quick Reference

Department	Primary Email	Priority Action
CBDT Chairman	chairmancbdt@nic.in	Legal notice regarding inaction on ₹3.4 Cr TDS.
UP CM Office	arvind.12574@gov.in	Escalation of police-IT deadlock.
IT Helpdesk	itrhelpdesk@incometax.gov.in	Data rectification request (PAN/Aadhaar).
Mirzapur SP	spmzr-up@nic.in	Request for Section 91 CrPC summons to IT Dept.

Would you like me to draft a specific “Show Cause” letter addressed to the Mirzapur SP, highlighting that their inability to get documents from the IT department is a failure of their statutory powers?

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