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“investigation wing”

ReassessmentSection 147Section 14712,584 judgments

The decision most relied on for investigation wing is Sarthak Securities Co. Pvt. Ltd. v. ITO (329 ITR 110), cited in 217 judgments on BharatTax.

Leading authorities on investigation wing

Sarthak Securities Co. Pvt. Ltd. v. ITO
329 ITR 110 · 2010 · High Court
217
citing judgments

Reassessment proceedings under Section 147 are invalid if the Assessing Officer records satisfaction based on borrowed satisfaction or information without independently applying their mind and forming their own 'reason to believe' that income has escaped assessment. The AO must arrive at an independent conclusion, not merely act on a report from an investigation wing without due diligence.

ITO, 19(3) (4) Mumbai v. Shamim M Bharwani
69 Taxmann.com 65 · 2016 · Reported
142
citing judgments

Long Term Capital Gains (LTCG) from penny stock transactions are liable to be treated as bogus and added back under Section 68 as unexplained cash credits, especially when evidence suggests the involvement of entry operators providing accommodation entries.

1. Harikishan S. Virmani v. DCIT
394 ITR 146 · 2017 · High Court
97
citing judgments

Reassessment proceedings under section 147 cannot be initiated by the Assessing Officer based on borrowed satisfaction, vague information from the Investigation Wing, or incorrect jurisdictional facts without independent application of mind. Reopening beyond four years from the end of the relevant assessment year, especially where an original assessment was completed under section 143(3), requires specific conditions relating to the assessee's failure to disclose material facts.

PCIT v. M/s. Kesoram Industries 57
417 ITR 334 · 2019 · High Court
96
citing judgments

An assessment completed under Section 143(3) cannot be reopened after four years solely based on third-party information or opinions, such as from an Investigation Wing, without the Assessing Officer applying their own independent mind to the material and having new, independent material on record.

ITO v. Purushottam Das Bangur
224 ITR 362 · 1997 · Supreme Court
90
citing judgments

Information received from the investigation wing constitutes valid 'reason to believe' for initiating reassessment proceedings under Sections 147/148, provided the Assessing Officer applies their mind to the material and does not act mechanically. Prompt issuance of a notice based on such information does not automatically imply a lack of due diligence or borrowed satisfaction.

AGR Investment v. Additional Commissioner
197 Taxmann 177 · 2011 · High Court
81
citing judgments

A reassessment under Section 147/148 is valid if initiated based on specific, non-vague information, even from an investigation wing, provided the Assessing Officer applies independent mind to form a 'reason to believe' that income has escaped assessment.

56 (Guj.) (para 6) v. Aaspas Multimedia Ltd. v. Dy. CIT
83 Taxmann.com 82 · 2017 · High Court
78
citing judgments

Information received from the Investigation Wing, identifying the assessee as a beneficiary of accommodation entries through share application from a third party, constitutes valid tangible material and 'reasons to believe' for initiating reassessment proceedings under Section 147 of the Income Tax Act.

Aradhna Estate Pvt. Ltd. v. DCIT
91 Taxmann.com 119 · 2018 · High Court
56
citing judgments

The Assessing Officer is justified in reopening assessment proceedings based on information received from the Investigation Wing, even when recording findings also rely on documents already on record, provided all procedural requirements for reassessment are met.

Judgments citing investigation wing

Classic Network Private Limited, Rajkot vs. Deputy Commissioner of Income Tax, Central -1, Rajkot

In the result, appeal filed by the assessee in ITA No

ITA 178/RJT/2024[2017-18]Status: DisposedITAT Rajkot30 Jan 2026AY 2017-18

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

covered under survey proceedings u/s 133A of the Act, as part of the Search and seizure action named "Operation Star Alliance" conducted by the Investigation Wing of the Income Tax Department. During the course of survey proceedings, at the premise of M/s. Classic Network Pvt. Ltd (CNPL), various incriminating documents ... covered under survey proceedings u/s 133A of the Act, as part of the Search and seizure action named "Operation Star Alliance" conducted by the investigation wing. Survey proceedings were carried out at the premises of associated entities. Various builders were covered under this operation. Inquiries revealed that cash was being

Classic Network Private Limited, Rajkot vs. Deputy Commissioner of Income Tax, Central - 1, Rajkot

In the result, appeal filed by the assessee in ITA No

ITA 177/RJT/2024[2016-17]Status: DisposedITAT Rajkot30 Jan 2026AY 2016-17

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

covered under survey proceedings u/s 133A of the Act, as part of the Search and seizure action named "Operation Star Alliance" conducted by the Investigation Wing of the Income Tax Department. During the course of survey proceedings, at the premise of M/s. Classic Network Pvt. Ltd (CNPL), various incriminating documents ... covered under survey proceedings u/s 133A of the Act, as part of the Search and seizure action named "Operation Star Alliance" conducted by the investigation wing. Survey proceedings were carried out at the premises of associated entities. Various builders were covered under this operation. Inquiries revealed that cash was being

Classic Network Private Limited, Rajkot vs. The Deputy Commissioner of Income Tax, Central -1 Rajkot, Rajkot

In the result, appeal filed by the assessee in ITA No

ITA 176/RJT/2024[2014-15]Status: DisposedITAT Rajkot30 Jan 2026AY 2014-15

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

covered under survey proceedings u/s 133A of the Act, as part of the Search and seizure action named "Operation Star Alliance" conducted by the Investigation Wing of the Income Tax Department. During the course of survey proceedings, at the premise of M/s. Classic Network Pvt. Ltd (CNPL), various incriminating documents ... covered under survey proceedings u/s 133A of the Act, as part of the Search and seizure action named "Operation Star Alliance" conducted by the investigation wing. Survey proceedings were carried out at the premises of associated entities. Various builders were covered under this operation. Inquiries revealed that cash was being

M/S. Classic Network Limited, Rajkot-Gujarat vs. The Deputy Commissioner of Income Tax, Circle-1, Rajkot-Gujarat

In the result, appeal filed by the assessee in ITA No

ITA 291/RJT/2022[2019-20]Status: DisposedITAT Rajkot30 Jan 2026AY 2019-20

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

covered under survey proceedings u/s 133A of the Act, as part of the Search and seizure action named "Operation Star Alliance" conducted by the Investigation Wing of the Income Tax Department. During the course of survey proceedings, at the premise of M/s. Classic Network Pvt. Ltd (CNPL), various incriminating documents ... covered under survey proceedings u/s 133A of the Act, as part of the Search and seizure action named "Operation Star Alliance" conducted by the investigation wing. Survey proceedings were carried out at the premises of associated entities. Various builders were covered under this operation. Inquiries revealed that cash was being

M/S. Classic Network Limited, Rajkot-Gujarat vs. The Deputy Commissioner of Income Tax, Circle-1, Rajkot-Gujarat

In the result, appeal filed by the assessee in ITA No

ITA 290/RJT/2022[2018-19]Status: DisposedITAT Rajkot30 Jan 2026AY 2018-19

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

covered under survey proceedings u/s 133A of the Act, as part of the Search and seizure action named "Operation Star Alliance" conducted by the Investigation Wing of the Income Tax Department. During the course of survey proceedings, at the premise of M/s. Classic Network Pvt. Ltd (CNPL), various incriminating documents ... covered under survey proceedings u/s 133A of the Act, as part of the Search and seizure action named "Operation Star Alliance" conducted by the investigation wing. Survey proceedings were carried out at the premises of associated entities. Various builders were covered under this operation. Inquiries revealed that cash was being

M/S. Classic Network Limited, Rajkot-Gujarat vs. The Deputy Commissioner of Income Tax, Circle-1, Rajkot-Gujarat

In the result, appeal filed by the assessee in ITA No

ITA 289/RJT/2022[2015-16]Status: DisposedITAT Rajkot30 Jan 2026AY 2015-16

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

covered under survey proceedings u/s 133A of the Act, as part of the Search and seizure action named "Operation Star Alliance" conducted by the Investigation Wing of the Income Tax Department. During the course of survey proceedings, at the premise of M/s. Classic Network Pvt. Ltd (CNPL), various incriminating documents ... covered under survey proceedings u/s 133A of the Act, as part of the Search and seizure action named "Operation Star Alliance" conducted by the investigation wing. Survey proceedings were carried out at the premises of associated entities. Various builders were covered under this operation. Inquiries revealed that cash was being

M/S. Classic Network Limited, Rajkot-Gujarat vs. The Deputy Commissioner of Income Tax, Circle-1, Rajkot-Gujarat

In the result, appeal filed by the assessee in ITA No

ITA 288/RJT/2022[2013-14]Status: DisposedITAT Rajkot30 Jan 2026AY 2013-14

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

covered under survey proceedings u/s 133A of the Act, as part of the Search and seizure action named "Operation Star Alliance" conducted by the Investigation Wing of the Income Tax Department. During the course of survey proceedings, at the premise of M/s. Classic Network Pvt. Ltd (CNPL), various incriminating documents ... covered under survey proceedings u/s 133A of the Act, as part of the Search and seizure action named "Operation Star Alliance" conducted by the investigation wing. Survey proceedings were carried out at the premises of associated entities. Various builders were covered under this operation. Inquiries revealed that cash was being

The Deputy Commissioner of Income Tax, Central Circle-1, Rajkot-Gujarat vs. M/S. Classic Network Limited, Rajkot-Gujarat

In the result, appeal filed by the assessee in ITA No

ITA 275/RJT/2022[2019-20]Status: DisposedITAT Rajkot30 Jan 2026AY 2019-20

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

covered under survey proceedings u/s 133A of the Act, as part of the Search and seizure action named "Operation Star Alliance" conducted by the Investigation Wing of the Income Tax Department. During the course of survey proceedings, at the premise of M/s. Classic Network Pvt. Ltd (CNPL), various incriminating documents ... covered under survey proceedings u/s 133A of the Act, as part of the Search and seizure action named "Operation Star Alliance" conducted by the investigation wing. Survey proceedings were carried out at the premises of associated entities. Various builders were covered under this operation. Inquiries revealed that cash was being

The Deputy Commissioner of Income Tax, Central Circle-1, Rajkot-Gujarat vs. M/S. Classic Network Limited, Rajkot-Gujarat

In the result, appeal filed by the assessee in ITA No

ITA 274/RJT/2022[2018-19]Status: DisposedITAT Rajkot30 Jan 2026AY 2018-19

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

covered under survey proceedings u/s 133A of the Act, as part of the Search and seizure action named "Operation Star Alliance" conducted by the Investigation Wing of the Income Tax Department. During the course of survey proceedings, at the premise of M/s. Classic Network Pvt. Ltd (CNPL), various incriminating documents ... covered under survey proceedings u/s 133A of the Act, as part of the Search and seizure action named "Operation Star Alliance" conducted by the investigation wing. Survey proceedings were carried out at the premises of associated entities. Various builders were covered under this operation. Inquiries revealed that cash was being

The Deputy Commissioner of Income Tax, Circle-1, Rajkot-Gujarat vs. M/S. Classic Network Limited, Rajkot-Gujarat

In the result, appeal filed by the assessee in ITA No

ITA 273/RJT/2022[2015-16]Status: DisposedITAT Rajkot30 Jan 2026AY 2015-16

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

covered under survey proceedings u/s 133A of the Act, as part of the Search and seizure action named "Operation Star Alliance" conducted by the Investigation Wing of the Income Tax Department. During the course of survey proceedings, at the premise of M/s. Classic Network Pvt. Ltd (CNPL), various incriminating documents ... covered under survey proceedings u/s 133A of the Act, as part of the Search and seizure action named "Operation Star Alliance" conducted by the investigation wing. Survey proceedings were carried out at the premises of associated entities. Various builders were covered under this operation. Inquiries revealed that cash was being

M/S. Classic Network Limited, Rajkot-Gujarat vs. The Deputy Commissioner of Income Tax, Circle-1, Rajkot-Gujarat

In the result, appeal filed by the assessee in ITA No

ITA 3/RJT/2021[2017-18]Status: DisposedITAT Rajkot30 Jan 2026AY 2017-18

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

covered under survey proceedings u/s 133A of the Act, as part of the Search and seizure action named "Operation Star Alliance" conducted by the Investigation Wing of the Income Tax Department. During the course of survey proceedings, at the premise of M/s. Classic Network Pvt. Ltd (CNPL), various incriminating documents ... covered under survey proceedings u/s 133A of the Act, as part of the Search and seizure action named "Operation Star Alliance" conducted by the investigation wing. Survey proceedings were carried out at the premises of associated entities. Various builders were covered under this operation. Inquiries revealed that cash was being

The Assistant Commissioner of Income Tax, Circle-1, Rajkot-Gujarat vs. M/S. Classic Network Limited, Rajkot-Gujarat

In the result, appeal filed by the assessee in ITA No

ITA 13/RJT/2021[2017-18]Status: DisposedITAT Rajkot30 Jan 2026AY 2017-18

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

covered under survey proceedings u/s 133A of the Act, as part of the Search and seizure action named "Operation Star Alliance" conducted by the Investigation Wing of the Income Tax Department. During the course of survey proceedings, at the premise of M/s. Classic Network Pvt. Ltd (CNPL), various incriminating documents ... covered under survey proceedings u/s 133A of the Act, as part of the Search and seizure action named "Operation Star Alliance" conducted by the investigation wing. Survey proceedings were carried out at the premises of associated entities. Various builders were covered under this operation. Inquiries revealed that cash was being

Bhimrav Mahtarji Sonwane, Tad Pimpalgaon vs. ITO Ward 1(5), Aurangabad

In the result, appeal of the assessee is allowed

ITA 3096/PUN/2025[2022-2023]Status: DisposedITAT Pune30 Jan 2026AY 2022-2023

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No.3096/Pun/2025 निर्धारण वषा / Assessment Year: 2022-23 Bhimrav Mahtarji Sonwane, V Income Tax Officer, At Post Tad Pimpalgaon Ta S Ward-1(5), Aurangabad. Kannad Dist Aurangabad, Aurangabad – 431115. Pan:Cnzps9338D Appellant/ Assessee Respondent /Revenue Assessee By Shri Mukesh Chudiwal Revenue By Shri Ajitesh Kumar Meena – Addl.Cit Date Of Hearing 28/01/2026 Date Of Pronouncement 30/01/2026 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac],Passed Under Section 250 Of The Income Tax Act, 1961 For The A.Y.2022-23Dated 17.10.2025 Emanating From The Assessment Order Passed Under Section 143(3) Read With Section 144B Of The Act, Dated 28.02.2024. The Assessee Has Raised The Following Grounds Of Appeal : “1. The Learned Cit(A). Nfac Erred In Dismissing The Appeal Ex-Parte Without Considering The Written Submissions, Documents, Books Of

Section 131Section 143(3)Section 144Section 144BSection 250Section 250(6)Section 69A

dismissing the appeal ex-parte without considering the written submissions, documents, books of ITA No.3096/PUN/2025 [A] account, and evidences already submitted before the Investigation Wing and the Assessing Officer, in complete violation of the principles of natural justice and Section 250(6) of the Income ... contained a mobile number belonging to the appellant and the appellant's PAN was allegedly included in a list of beneficiaries prepared by the Investigation Wing. 2.3 No incriminating documents, no cash trail, no bank trail, and no material linking the appellant to any financial transaction with Shri Ashish Sahuji

Govind Mansharam Dingwa, Mumbai vs. Income Tax Officer - 22(1)(1), Mumbai

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 5020/MUM/2025[2016-17]Status: DisposedITAT Mumbai30 Jan 2026AY 2016-17

Bench: Shri Sandeep Gosain

Section 147Section 148Section 148ASection 250Section 69A

relevant "Information" available on which reliance is being placed, along with supporting documents (if any). In the cases where information is received from the Investigation Wing or any other law enforcement agency, details of letter, brief summary of information along with relevant portion of such report and details of relied ... relevant "Information" available on which reliance is being placed, along with supporting documents (if any). In the cases where information is received from the Investigation Wing or any other law enforcement agency, details of letter, brief summary of information along with relevant portion of such report and details of relied

Govind Mansharam Dingwa, Mumbai vs. Income Tax Officer - 22(1)(1), Mumbai

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 5019/MUM/2025[2015-16]Status: DisposedITAT Mumbai30 Jan 2026AY 2015-16

Bench: Shri Sandeep Gosain

Section 147Section 148Section 148ASection 250Section 69A

relevant "Information" available on which reliance is being placed, along with supporting documents (if any). In the cases where information is received from the Investigation Wing or any other law enforcement agency, details of letter, brief summary of information along with relevant portion of such report and details of relied ... relevant "Information" available on which reliance is being placed, along with supporting documents (if any). In the cases where information is received from the Investigation Wing or any other law enforcement agency, details of letter, brief summary of information along with relevant portion of such report and details of relied

Navgrahaa Jewels Private Limited, Mumbai vs. Deputy Commissioner, Mumbai

In the result, the appeal of the assessee bearing ITA No

ITA 4786/MUM/2025[2013-14]Status: DisposedITAT Mumbai30 Jan 2026AY 2013-14

Bench: Shri Anikesh Banerjee & Shri Makarand Vasant Mahadeokarnavgrahaa Jewels Private Ltd. Vs Deputy Commissioner 7(1)(1), Unit No.341 & 342, Pragati Mumbai Industrial Esrate, N. M. Joshi Aayakar Bhawan, Mumbai-400020 Marg, Lower Parel East, Mumbai-400011 Pan: Aaecn0220G Appellant Respondent Assessee By : Shri Dharan Gandhi, Adv., Ms. Vinita Nara Adv Respondent By : Shri Leyaqat Ali Aafaqui, Sr Dr Date Of Hearing : 28/01/2026 Date Of Pronouncement : 30/01/2026 O R D E R Per: Anikesh Banerjee (Jm): The Instant Appeal Of The Assessee Filed Against The Order Of The Nfac, Delhi [For Brevity ‘The Ld. Cit(A)], Order Passed Under Section 250 Of The Income Tax Act 1961 (For Brevity ‘The Act’) For Assessment Year 2013-14, Date Of Order 11.11.2024. The Impugned Order Emanated From The Order Of The Assessment

For Appellant: Shri Dharan Gandhi, Adv., Ms. Vinita Nara AdvFor Respondent: Shri Leyaqat Ali Aafaqui, SR DR
Section 14Section 147Section 148Section 148ASection 14bSection 250Section 69C

years are permissible if information indicates escaped income and procedural safeguards are followed. In the present case, specific information from the Investigation Wing and Customs about bogus transactions justified reopening, and all opportunities were provided. 13. The Appellant's ground is misconceived and ignores the Supreme Court's directives

Vijay Raaz, Godbundar Road, Dist. Thane vs. Ward 16(1)(5), Mumbai

In the result, the appeal filed by the assessee is hereby dismissed

ITA 3416/MUM/2025[2020-2021]Status: DisposedITAT Mumbai30 Jan 2026AY 2020-2021

Bench: Shri Om Prakash Kant, Am & Ms. Kavitha Rajagopal, Jm Vijay Raaz Ward 16(1)(5), Mumbai Cottage No. B-13, Cosmos Hawaiian, Near Blue Roof Club, Ghodbunder Vs. Road, Thane, West 400 601. Pan/Gir No. Adlpr8784L (Appellant) (Respondent) :

For Respondent: Shri Vivek Perampurna (CIT-DR)
Section 143(3)Section 263Section 29ASection 80G

investigation data 3. The learned PCIT erred in invoking jurisdiction under section 263 and relied on general investigation data as was informed by the Investigation Wing Ahmedabad without any specific adverse material or findings against the appellant. No opportunity of cross examination given to the assessee 4. The learned PCIT ... assessee, thereby claiming a bogus deduction u/s. 80GGC of the Act. The ld. DR further stated that the same was corroborated by the Investigation Wing, Ahmedabad and prayed that the ld. PCIT’s order be upheld. 8. We have heard the rival submissions and perused the materials available on record

Vipul J. Modi HUF, Mumbai vs. ITO, Ward 20(3)(1), Mumbai

In the result, appeal of the appellant is allowed

ITA 4188/MUM/2024[2014-15]Status: DisposedITAT Mumbai30 Jan 2026AY 2014-15

Bench: the ITAT. a) The appellant claims that the share of M/s ICVL Chemicals Ltd. was not a penny stock when the shares were sold. It was only post take over, the name of the company ICVL Chemicals Ltd. was changed to Ram Minerals & Chemicals Ltd. on 11.07.2014. During the hearing proceedings before the ITAT, the Ld.AR of the appellant filed a chronology of events, which shows that they were holding shares of Intellivate Capital Ventures Ltd. (“ICVL”) from 2010 and the purchase consideration was

Section 10(38)Section 68

LTCG u/s 10(38) of the Act. (b) The Ld.AO did not believe the transaction to be genuine one and based on the Kolkata Investigation Wing report has denied the benefit claimed by the appellant and treated the profit as taxable income u/s 68 of the Act. The addition made

Jay Hansraj Chheda, Mumbai vs. Income Tax Officer Ward 19(2)(1), Mumbai

In the result, the appeal of the Revenue is dismissed

ITA 2656/MUM/2024[2015-16]Status: DisposedITAT Mumbai30 Jan 2026AY 2015-16

Bench: Ms. Kavitha Rajagopal, Jm & Shri. Prabhash Shankar, Am Mr. Jay Hansraj Chheda Income Tax Officer Ward 19(2)(1) Room No. 61, 4Th Floor, Vasant Villa, Matru Mandir, Room No. 221, Behnama Hall Lane, Prarthna Samaj, Vs. Tardeo Road, Mumbai – 400007. Mumbai – 400006. Pan/Gir No. Ajlpc9910H (Assessee) (Respondent) : Income Tax Officer Jay Hansraj Chheda Room No. 61, 4Th Floor, Vasant Room No. 502, Piramal Chamber, Lalbaug, Parel, Mumbai – 400012. Vs. Villa, Behnama Hall Lane, Prarthna Samaj, Mumbai – 400006. Pan/Gir No. Ajlpc9910H (Assessee) : (Respondent)

For Appellant: Shri. Manoj Pandit
Section 10(38)Section 143(2)Section 143(3)Section 250Section 68Section 69Section 69C

heard rival contentions and perused the record. We notice that the AO has primarily placed reliance on the report given by the Investigation Wing of the Income-tax Department, Kolkatta in order to arrive at the conclusion that the Long Term Capital Gain reported by the assessee is bogus ... nature. We notice that the investigation report prepared by Investigation Wing, Kolkatta is a generalized report with regard to the modus operandi adopted in manipulation of prices of certain shares and generation of bogus capital gains. We notice that the AO has placed reliance on the said report, without bringing

Gargi Overseas Pvt Ltd, Delhi vs. Income Tax Officer, Delhi

In the result, the appeal of the assessee is partly allowed

ITA 91/DEL/2025[2017-18]Status: DisposedITAT Delhi30 Jan 2026AY 2017-18

Bench: Shri M. Balaganesh & Shri Vimal Kumargargi Overseas Pvt. Ltd, Vs. Income Tax Officer, 2623-A, Naya Bazar, Delhi Ward-10(1), Delhi (Appellant) (Respondent) Pan: Aaacg3165F

For Appellant: Shri Ashwani Kumar, CAFor Respondent: Shri Jitender Singh, CIT DR
Section 133ASection 147Section 148Section 148ASection 68Section 69C

Gupta. Accordingly, the ld AO concluded from the statement recorded from Ashok Kumar Gupta during the course of his survey which was received from Investigation Wing that Shri Ashok Kumar Gupta had created bogus entities in the name of his family members and people who are under his control