Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2022 (11) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (11) TMI 1022 - HC - Income TaxSearch and seizure - Operation of Bank locker without government authorization / permission - prohibitory order under section 132(3) of the Income Tax Act - HELD THAT:- It transpires from the contents of the FIR that pursuant to search and seizure conducted on 5.2.2021, an order under section 132(3) of the I.T. Act was served by the Authorised Officer to the HDFC Bank, Exhibition Road Branch, Patna to put a stop operation on the Bank accounts, fixed deposits and bank locker of the assessee. Inspite of the prohibitory order having been communicated to the Bank, the FIR discloses that the same was breached and Smt.Sunita Khemka operated the Bank locker no. 462 on 9.11.2021 at 11.53 a.m.. The said fact is validated from the statements of Bank officials, Smt Sunita Khemka herself as also from the CCTV footage. On quashing of the FIR, the Hon’ble Supreme Court has settled the legal proposition in large number of judgments in one after the other. In the case of PRATIBHA RANI VERSUS SURAJ KUMAR AND ANOTHER [1985 (3) TMI 60 - SUPREME COURT] it held that while exercising its power to quash an FIR or a complaint, the High Court would have to proceed entirely on the basis of the allegations made in the complaint or the documents accompanying the same per se. It has no jurisdiction to examine the correctness or otherwise of the allegations. Further from the reading of the FIR in the instant case, the contents of which has to be accepted as true at this stage and the Court cannot inquire into the reliability or genuineness or otherwise of the allegations made therein, it cannot be said that no cognizable offence is made out from the contents thereof. The application is dismissed.
|