Rakesh Kumar Singh Vs State Thru C.B.I (Allahabad High Court)
Allahabad High Court rejected the bail application as 482 applications filed by other co-accused have already been rejected. Further, the said application is also rejection in absence of merit and substance.
Facts-
This application u/s. 482 CrPC seeks quashing of the order dated 01.10.2021 passed by the learned Special Judge, Anti-Corruption, CBI, West, Lucknow, rejecting application for discharged moved by the applicant in Criminal Case No.633 of 2018 (CBI Vs. Sanjiv Kumar and others), arising out of RC No.DST2017A0021, under Section 120-B read with Sections 420, 468 and 471 IPC, Section 13(2) read with Sections 13(1)(d) of the Prevention of Corruption Act and Section 66 C & D of the Information Technology Act, 2000, CBI/STF, New Delhi.
Conclusion-
Held that considering the fact that 482 applications filed by the said co-accused have already been rejected, this application is also rejected having no merit and substance. Interim order, if any, stands vacated.
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT
1. Heard Mr. Pranjal Krishna, leaned counsel for the applicant, as well as Mr. Anurag Kumar Singh, learned counsel for the respondent-CBI, and gone through the entire record.
2. This application under Section 482 CrPC seeks quashing of the order dated 01.10.2021 passed by the learned Special Judge, Anti-Corruption, CBI, West, Lucknow, rejecting application for discharged moved by the applicant in Criminal Case No.633 of 2018 (CBI Vs. Sanjiv Kumar and others), arising out of RC No.DST2017A0021, under Section 120-B read with Sections 420, 468 and 471 IPC, Section 13(2) read with Sections 13(1)(d) of the Prevention of Corruption Act and Section 66 C & D of the Information Technology Act, 2000, CBI/STF, New Delhi.
3. Learned counsel for the respondent – CBI submits that 482 Application Nos. 2545 of 2018 and 4017 of 2018 filed by co-accused, Sanjeev Kumar Sinha and Arun Kumar Srivastava, have been rejected by this Court vide detailed common order dated 27.07.2018.
4. The said order dated 27.07.2018 reads as under:-
” 1. The present petitions have been filed under Section 482 Cr.P.C. by the petitioner, Sanjeev Kumar Sinha and Arun Kumar Srivastava for quashing of the cognizance order dated 06.04.2018 along with charge-sheet and entire criminal proceedings arising in Court Case No.633 of 2018, Crime No. RC-DST/2017/A/0021. Since the controversy involved in both the petitions is same, the same is being decided by a common judgment treating the Crl. Misc. Case No.4017 of 2018, as the leading case.
2. A preliminary enquiry bearing No.PEDST2017A0001 was registered in CBI, STF Branch, Delhi based on the Source Information on 07.03.2017. Based upon the findings of the Preliminary Enquiry No.PE/DST/20170001, a Regular Case No.RC/DST/2007/A/0021 dated 17.08.2017 was registered under Sections 120B r/w 420, 467, 468 and 471 IPC, Section 13(2) r/w 13(1)(d) of the Prevention of Corruption Act, 1988 and Section 66 of the Information Technology Act, 2000.
3. The allegations in the FIR are that during the period 2012-16, Shri Sanjeev Kumar, the then ITO Ward 6(1), Shri Rakesh Kumar Singh, the then Sr. Tax Assistant Ward 6(1), Shri Anand Bajpai and Shri Anand Kanojia both daily wagers employees of Ward 6(1), Range 6, within the jurisdiction of Commissioner, Lucknow entered into a criminal conspiracy with each other and some other unknown private persons with a view to claim false refunds from the Income Tax Department by resorting to manipulation of electronic records in the computer system of Income Tax Department, Lucknow whereas assesses (in whose names such Income Tax Refunds were dishonestly and fraudulently generated) were not entitled to such refunds.
4. It is further alleged that Income Tax refunds were prepared by Shri Sanjeev Kumar, the then Income Tax Officer, Ward 6(1) Range 6 Shri Rakesh Kumar Singh, the then Senior Tax Assistant, Ward 6(1), Range 6, Sri Anand Bajpai and Sri Anand Kanojia both daily wages employees of Ward 6(1) Range 6 all working within the jurisdiction of CIT, Lucknow by using PAN numbers of 13 Tax Assesses. Thereafter, Shri Sanjeev Kumar, the then ITO Ward 6(1) and Shri Rakesh Kumar Singh, the tehn Senior Tax Assistant Ward 6(1), dishonestly and fraudulently fed fake ITR’s in computer system and processed these fake ITR’s in system by using the Remote Sensing Application Token known as RSA Token, which is basically an electronic device sensitive in nature issued to appropriate officials/officers of income tax to have access on their working system.
5. It is further alleged that after making rectification under Section 154 of the Income Tax Act dishonestly and fraudulently, the accused officials allowed refunds and raised fake advices worth Rs.9,16,930/-in the names of 13 Tax Assesses, which were duly sent to State Bank of India, CMP Centre, Hyderabad for further issuance of cheques. The details of 13 Tax assesses in whose names the fraudulent income tax refunds had been issued and claimed are as under:-
