Central Administrative Tribunal - Delhi
Yogendra Mittal vs M/O Finance on 3 July, 2024
1
O.A. No.1175/2024
Item No.20
Central Administrative Tribunal
Principal Bench, New Delhi
O.A. No.1175/2024
M.A. No.1083/2024
Order reserved on 30.05.2024
Order pronounced on 03.07.2024
Hon'ble Mr. Justice Ranjit More, Chairman
Hon'ble Mr. Sanjeeva Kumar, Member (A)
Shri Yogendra Mittal
s/o Sh. Mahesh Chand Mittal
aged about 45 years
r/o House No.1, Type V
GH 83 A, Sector 20,Panchkula
Haryana 134117
Working as Deputy Commissioner,
Income Tax, Chandigarh
Group A
...Applicant
(Mr. Udit Chauhan and Mr. Kashish Khurana, Advocates)
Versus
1. Union of India through
The Secretary Revenue
Ministry of Finance
North Block, New Delhi
2. The Chairperson
Central Board of Direct Taxes
North Block, New Delhi
...Respondents
(Mr. Rajeev Kumar, Advocate)
2
O.A. No.1175/2024
Item No.20
ORDER
Mr. Justice Ranjit More:
The applicant has filed the instant O.A. under Section 19 of the Administrative Tribunals Act, 1985, seeking the following reliefs:
"a. Issue an appropriate direction or order setting aside the Office Memorandum F. No. C-14011/9/2016 - V&L dated 27.06.2016 of Central Board of Direct Taxes, Department of Revenue, Ministry of Finance, India (respondent), whereby the Respondents have decided to hold an enquiry against the Applicant under Rule 14 of Central Civil Services (Classification, Control and Appeal), Rules 1965;
b. Issue an appropriate direction or order directing the Central Board of Direct Taxes to promote the Applicant to the position of Commissioner.
c. Issue an appropriate direction or order directing the Central Board of Direct Taxes to provide compensation to the Applicant on notional basis with all the consequential benefits."
2. Succinctly, the facts of the case are under:
2.1 The applicant is an officer of Indian Revenue Service (IRS) and joined the service in the year 2006. Presently, he is posted as Deputy Commissioner of Income Tax at Chandigarh. On 18.01.2011, while holding the position of 3 O.A. No.1175/2024 Item No.20 Additional Director of Income Tax (ADIT), Investigation Wing, Delhi, the applicant carried out a search and seizure operation on a group Stockguru India led by one Lokeshwar Dev @ Ulhas Khaire and his wife Priyanka Dev. During the search proceedings, unaccounted cash of Rs.35 crores approximately was seized and the group disclosed an unaccounted income of more than Rs.115 crores. Hence, as per the standard procedure, the accounts were freezed.
However, on 19.01.2011 and 20.01.2011, the accounts of the Stockguru India Group were de-freezed.
2.2 On 09.01.2013, a case bearing RC-AC1 2013 A0001 against Ulhas Prabhakar Khaire and the applicant was registered by the Central Bureau of Investigation (CBI) under Section 120-B of IPC and Sections 7, 12, 13 (2) read with Section 13 (1) (d) of Prevention of Corruption Act, 1988.
Thereafter, a charge sheet was prepared against both.
2.3 Vide separate proceedings, the respondents issued the impugned memorandum dated 27.06.2016 and framed an article of charge under Rule 14 of CCS (CCA) Rules, 1965 (for 4 O.A. No.1175/2024 Item No.20 short 'Rules 1965') and disciplinary proceedings were initiated against the applicant.
2.4 Vide order dated 12.09.2019, the Court of Special Judge, CBI (PC-02), Rouse Avenue Courts, Delhi passed an order in the criminal case and directed to frame charges against the applicant. Dissatisfied, the applicant challenged the said order before the Hon'ble High Court by filing Crl.
M.C. No.6183/2019.
2.5 The respondents issued a notification dated 16.11.2021, whereby a condition was imposed that the inquiry officer, conducting departmental inquiry under the Rules 1965, shall ensure that the departmental proceedings initiated up to the year 2018 are completed and sent to the Board / Vigilance Directorate by 30.11.2021. The aforesaid notification was challenged by the applicant before this Tribunal by filing O.A. No.2863/2021, which, however, was dismissed as withdrawn through an order dated 24.12.2021. Meanwhile, the inquiry officer formulated his report on 30.11.2021, whereby the charge levelled against the applicant was held proved.
However, the applicant, for the second time, challenged the 5 O.A. No.1175/2024 Item No.20 aforesaid notification dated 16.11.2021 before this Tribunal by instituting O.A. No.94/2022. This O.A. was disposed of vide order dated 16.09.2022 observing that no interference was warranted as the inquiry was already complete.
2.6 Aggrieved by the report of the inquiry officer dated 30.11.2021 as also the Office Memorandum dated 18.07.2022, the applicant approached the Tribunal by way of O.A. No.2239/2022, which too was dismissed vide order dated 16.09.2022 with liberty to the applicant to make a representation against the report of the inquiry officer.
2.7 Meanwhile, the Crl. M.C. No.6183/2019 filed by the applicant before the Hon'ble High Court of Delhi came to be decided vide order/judgment dated 15.01.2024, whereby the applicant has been discharged from the offences alleged against him, on the ground that the material collected during investigation by the CBI is not sufficient to frame charges against the applicant. Thereafter, the applicant preferred representation dated 22.01.2024, which, according to the applicant, has still not been responded to by the respondents.
Hence, the present O.A. 6 O.A. No.1175/2024 Item No.20
3. Conversely, the respondents filed their affidavit in reply opposing the O.A. on the following grounds:
3.1 The CBI initiated proceedings against the applicant based on the allegations of demanding and accepting illegal gratification in connection with a search operation on Stockguru India Group in 2011. The CBI recommended disciplinary action and requested prosecution sanction against the charged official, which was concurred by the Central Vigilance Commission (CVC) and approved by the disciplinary authority. Thus, the impugned charge memorandum was issued to the applicant on 27.06.2016.
3.2 The inquiry officer was appointed in the matter, who, vide his report dated 30.11.2021, held the lone article of charge against the applicant as 'proved'. The disciplinary authority, after considering the comments of the applicant, tentatively agreed with the findings of the inquiry officer, which was later on forwarded to the Union Public Service Commission (UPSC) for statutory advice. Such advice is, however, still awaited.7 O.A. No.1175/2024
Item No.20
4. Mr. Udit Chauhan, learned counsel appearing for the applicant argued that the departmental inquiry against the applicant is frivolous as it has been initiated after undue and unexplained delay of five years from the date of the allegations of bribery on the applicant.
4.1 Learned counsel for the applicant further argued that the departmental inquiry is without any application of mind and against the clearance given to the applicant vide letter dated 13.10.2015 of the Department to the Vigilance Directorate, stating that the action of the applicant of de-
freezing the accounts was in accordance with law.
4.2 It is argued that the request of the applicant to lead his witness was denied by the respondents, which has vitiated the inquiry, as the inquiry officer examined only 3 witnesses, namely, Vinay Kumar Saxena, Inspector, Ashok Kumar Goel, Inspector and Dishyant Tomar, out of 70 witnesses during the disciplinary proceedings conducted against the applicant.
4.3 Learned counsel for the applicant contended that the charge framed in the criminal proceedings is exactly identical 8 O.A. No.1175/2024 Item No.20 to the one framed in the disciplinary proceedings. List of documents enclosed with the article of charge contains 181 documents out of 183 documents mentioned in the charge sheet of the criminal case. The article of charge contains the names of 70 witnesses out of 71 witnesses mentioned in the charge sheet of the criminal case.
4.4 Lastly, the learned counsel argued that when the applicant has been discharged by the Hon'ble High Court in the criminal case on the same charge, the disciplinary proceedings are liable to be quashed and set aside. It is pertinent to note that the article of charge in the impugned Memorandum is not just similar but identical in nature.
Hence, in view of the discharge of the applicant from the criminal case, the disciplinary proceedings on identical set of charges ought to be quashed.
4.5 To buttress his arguments, the learned counsel relied upon the following decisions of Hon'ble High Court of Karnataka at Bengaluru and Hon'ble Supreme Court:
9 O.A. No.1175/2024Item No.20
(i) P V Rudrappa v. The State of Karnataka & another in Writ Petition No.9642/2020 (decided on 30.01.2024)
(ii) State of A.P. v. N. Radhakrishan, (1998) 4 SCC 154,
(iii) Union of India & another v. Hari Singh, 2013 SCC OnLine Del 3805; and
(iv) Ram Lal v. State of Rajasthan & others, (2024) 1 SCC 175.
5. On the other hand, learned counsel for the respondents defended the stand of the respondents. It is argued that during the course of the inquiry proceedings, the applicant was informed that as the original documents had been filed in the Court of Special Judge, CBI, Patiala House Court, New Delhi, the same could not be produced for inspection and till the time the original documents were available, the proceedings were to be carried on the basis of the certified copies of the documents.
10 O.A. No.1175/2024Item No.20 5.1 It has been contended by the respondents that following the principles of natural justice, the inquiry officer granted an opportunity of being heard to the delinquent, so that he might inform about the additional documents/ witnesses required for his defence.
5.2 Learned counsel for the respondents argued that the disciplinary proceedings are different from the criminal proceedings. The discharge from the criminal proceedings cannot be the sole basis for closing the disciplinary proceedings. It is pertinent to note that a reference qua the disciplinary proceedings has already been forwarded to the UPSC for its statutory advice which is still awaited; hence, no action at this stage is warranted.
5.3 Learned counsel further argued that the inquiry officer was appointed on 19.12.2016 and the inquiry proceedings were concluded on 30.11.2021. The inquiry officer in his report recorded that the applicant had tried to delay the proceedings on one pretext or the other. Hence the applicant cannot raise a plea that there is an inordinate delay in conducting the inquiry proceedings.
11 O.A. No.1175/2024Item No.20 5.4 Learned counsel also argued that the disciplinary proceedings were initiated against the applicant as per the provisions of the Rules 1965, which clearly provide that the disciplinary proceedings against a government servant can be initiated for committing procedural lapse in performing his duties and it had no relevance to the revenue loss. It is pertinent to note that de-freezing of the bank accounts by the applicant had led to withdrawal of amounts running into crores of rupees by the concerned at a time when the case was under scrutiny.
5.5 It has been contended on behalf of the respondents that reliance placed by the applicant on the decision of the Hon'ble High Court, whereby the applicant has been discharged in the criminal case, is misplaced, particularly when disciplinary proceedings under Rule 14 of the Rules 1965 are based on a specific article of charge and are distinct from the criminal proceedings.
5.6 On the issue of effect of acquittal in a criminal case on departmental inquiry, the respondents relied upon the decision of the Apex Court in Ajit Kumar Nag v. G M (PJ), 12 O.A. No.1175/2024 Item No.20 Indian Oil Corporation Ltd., (2005) 7 SCC 764 wherein it has been held that acquittal by a criminal court would not debar an employer from exercising its power in accordance with the Rules and Regulations in force and that two proceedings, namely, criminal and departmental, are entirely different. They operate in different fields and have different objectives.
5.7 Learned counsel for the respondents further relied upon the decision of the Apex Court in State of Rajasthan & others v. Heem Singh (Civil Appeal No.3340/2020 -
arising out of SLP (C) No.30763/2019) to contend that the standard of proof required in disciplinary proceedings is different than that of a criminal trial. Hence, the O.A. deserves to be dismissed, pleaded the respondents.
6. We have heard learned counsel for the parties and perused the material placed on record.
7. As may be gathered from the pleadings, a written complaint was made on 27.11.2012 by Raj Kumar Saha, Inspector, EOW, Delhi, which was forwarded by K K Vyas, 13 O.A. No.1175/2024 Item No.20 Deputy Commissioner of Police, EOW Crime Branch, Delhi, seeking necessary legal action regarding illegal gratification demanded and paid to senior Income Tax Officers. Hence, FIR No.152/20-11 dated 29.06.2012 was registered at P S Moti Nagar, Delhi and pursuant to the alleged disclosure statement of Ulhas Prabhakar Khaire, a case bearing RC-AC1 2013 A0001 was registered by the CBI on 09.01.2013 under Section 120-B of IPC and Sections 7, 12, 13 (2) read with Section 13 (1) (d) of Prevention of Corruption Act, 1988.
Based on the CBI case, the respondents proposed to initiate disciplinary proceedings against the applicant under Rule 14 of the Rules 1965 and issued the impugned memorandum dated 27.06.2016 enclosing therewith the statement of the imputation of misconduct or misbehaviour in support of the article of charge. The article of charge levelled against the applicant reads thus:
"Article - I Shri Yogendra Mittal, while functioning as Asst. Director of Income Tax (Inv.), New Delhi, entered into criminal conspiracy with Shri Lokeshwar Dev Jain @ Ulhas Prabhakar Khaire (private person), pursuant to the Income Tax search operation conducted on 18- 19.01.2011 on M/s Stockguru India, for obtaining illegal gratification to grant him undue favour and benefit in his case.14 O.A. No.1175/2024
Item No.20 By his aforesaid acts, Shri Yogendra Mittal failed to maintain absolute integrity, devotion to duty and exhibited conducted unbecoming of a Government servant thereby contravening the provisions of Rules 3 (1) (i), 3 (1) (ii) and 3 (1) (iii) of the CCS (Conduct) Rules, 1964."
8. To meet the argument of learned counsel for the applicant that the charge framed in the disciplinary as well as criminal proceedings is identical, it would be vital to reproduce the same in a tabulated form:
Sl. Contents of Statement of Contents of charge sheet in No. Imputation of Misconduct or criminal proceedings Misbehaviour in disciplinary proceedings
1. 2. It is alleged that during (16.1) The present case was investigation of FIR No. 152/11 registered on receipt of a dated 29.06.2012 PS-Moti Nagar, written complaint from EOW, New Delhi, Shri Lokeshwar Dev Delhi Police.
Jain Ulhas Prabhakar Khaire of M/s Stockguru India disclosed (16.2) It is alleged that during misappropriation of huge investigation of FIR No. 152/11 amount of cash by Income Tax dated 29.06.2012 PS- Moti Officers, during raids at his Nagar, New Delhi, Sh. offices and residences on 18- Lokeshwar Dev Jain @ Ulhas 19.01.2011 and subsequent Prabhakar Khaire disclosed demand and acceptance of illegal misappropriation of huge gratification by Shri Yogendra amount of cash by Income Tax Mittal, the then ADIT (Inv.), New Officers, during raids at his Delhi. offices and residences on 18- 19.01.2011 and subsequent demand and acceptance of illegal gratification by Sh.
Yogendra Mittal, the then
ADIT-Income Tax,
Jhandewalan, New Delhi.
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O.A. No.1175/2024
Item No.20
2. 3. Shri Ulhas Prabhakar Khaire (16.3) Sh. Ulhas Prabhakar
admitted that he had offered Khaire admitted that he had
illegal gratification to Shri offered illegal gratification to
Yogendra Mittal from the money Sh. Yogendra Mittal from the
recovered from him to help him money recovered from him to
in his case. Subsequently, Shri help him in his case.
Yogendra Mittal on his part Subsequently, Sh. Yogendra
demanded illegal gratification in Mittal on his part demanded
addition to the money already illegal gratification in addition
recovered and assured favourable to the money already
appraisal report, adjustment of recovered and assured
the recovered money as income favourable appraisal report,
tax and permission to operate all adjustment of the recovered
his freezed bank accounts money as income tax and
permission to operate all his
freezed bank accounts
3. 4. It is alleged that Shri Ulhas (16.4) It is alleged that Sh.
Prabhakar Khaire informed Shri Ulhas Prabhakar Khaire
Yogendra Mittal of Rs. 42-44 informed Sh. Yogendra Mittal
crores cash lying at his flat in of Rs. 42-44/- crores cash
Bhiwadi, Rajasthan, which was lying at his flat in Bhiwadi
got collected and Rajasthan which was got
misappropriated by Shri collected and misappropriated
Yogendra Mittal and thereafter by Sh. Yogendra Mittal and
the bank accounts of Shri Ulhas thereafter the bank accounts of
Prabhakar Khaire were Sh. Ulhas Prabhakar Khaire
defreezed. were de-freezed.
4. 5. It is further alleged that later, (16.5) It is further alleged that Shri Yogendra Mittal instead of later, the Sh. Yogendra Mittal returning 50% of the cash instead of returning 50% of recovered from the flat at the cash recovered from the Bhiwadi as agreed, made an flat at Bhiwadi as agreed, additional demand of illegal made an additional demand of gratification of Rs. 30 crores. In illegal gratification of Rs. 30 response, Shri Ulhas Prabhakar crores. In response, Sh. Ulhas Khaire paid Rs. 15 crores in two Prabhakar Khaire paid Rs. 15 instalments of Rs. 5 crores and crores in two installments of Rs. 10 crores at an address in Rs 5 crores and Rs. 10 crores Lajpat Nagar, New Delhi. at an address in Lajpat Nagar, New Delhi
5. 6. The investigation conducted by (16.6) M/s Stockguru India the CBI revealed that Shri having registered office at Yogendra Mittal, the then 56/A-1, Liza Complex, Rama ADIT(Inv.), New Delhi raided Road, New Delhi, is a M/s Stockguru India on partnership firm formed by 18/19.01.2011. Before conclusion Shri Ulhas Prabhakar Khaire 16 O.A. No.1175/2024 Item No.20 of this raid on 19.01.2011, he @ Lokeshwar Dev and his wife threatened Shri Ulhas Prabhakar Smt. Priyanka Saraswat Dev. Khaire with referring the case to The said firm is engaged in EOW, Crime Branch, Delhi Police accepting deposits from the as his activities related to public at large by offering Multilevel Marketing (MLM) and unrealistically high return of he was holding huge cash. Shri income up to 20% per month Ulhas Prabhakar Khaire in order on the deposits. Shri Ulhas to save himself, offered a part of Prabhakar Khaire was the recovered cash to Shri controlling and looking after Yogendra Mittal. Shri Yogendra the entire activities of M/s Mittal, on his part demanded Stockguru India Group. It was extra money for extending alleged that the group was favours, assured him of a collecting deposits in cash and favourable appraisal report and interests payout were also allowing operation of all his made in cash. The group was frozen bank accounts. making payment of commission in cash to the various agents who were mobilizing deposits on behalf of Stockguru India Group. It was also alleged that M/s Stockguru India was neither deducting TDS on the monthly interest paid by them to the investors nor on the commission they were paying to their agents. Further, the cash deposits accepted and the payouts of interest and commission were not reflected in the regular books of accounts by the Stockguru India Group (16.7) To investigate the allegations, Directorate of Income Tax (Inv.) Delhi under the provisions of Income Tax 1961, conducted search and seizure operation on 18/19.01.2011 convering business and residential premises of M/s Stockguru India and its associates.
During these searches besides incriminating documents, unaccounted cash of Rs. 34.69 crores was seized from various premises of the M/s stockguru India Group. The raids were 17 O.A. No.1175/2024 Item No.20 conducted by a team led by Shri Yogendra Mittal. (A-2).
(16.8) Sh. Yogendra Mittal, the then ADIT, Unit VI(i) Income Tax, E-2, ARA Centre, Jhandewalan, New Delhi, before conclusion of the raids on 19-01-2011, threatened Sh.
Ulhas Prabhakar Khaire with referring the case to EOW, Crime Branch, Delhi Police as his activities related to Multilevel Marketing (MLM) and he was holding huge cash.
Sh. Ulhas Prabhakar Khaire (A-1) in pursuance of a criminal conspiracy with Shri Yogendra Mittal (A-2), in order to save himself, offered a part of the recovered cash to Sh. Yogendra Mittal. Sh.
Yogendra Mittal, on his part demanded extra money for extending favours, assured him of a favourable appraisal report and allowing operation of all his frozen bank accounts.
6. 7. In furtherance of the criminal (16.9) Thereafter, Sh. Uihas conspiracy, Shri Ulhas Prabhakar Prabhakar Khaire informed Khaire informed Shri Yogendra Sh. Yogendra Mittal about Rs. Mittal about Rs. 42-44 crores 42-44 crores lying at his Flat lying at his Flat No. 9, Hill View No. 9, Hill View Apartment, Apartment, Bhiwadi, Rajasthan. Bhiwadi Rajasthan. Sh. Shri Yogendra Mittal agreed to Yogendra Mittal agreed to take take 50% of the cash lying at the 50% of the cash lying at the said flat for extending favours to said flat for extending favours Shri Ulhas Prabhkar Khaire in to Sh. Ulhas Prabhkar Khaire his case. Shri Yogendra Mittal in his case. Sh. Yogendra obtained the keys of the Bhiwadi Mittal obtained the keys of the Flat from Ulhas Prabhakar Bhiwadi Flat from Ulhas Khaire and got the said cash Prabhakar Khaire and got the transported. Thereafter, the same said cash transported. day letter for defreezing the bank Thereafter, the same day letter accounts in SBI, Rajouri Garden, for defreezing the bank New Delhi was issued. accounts in SBI, Rajouri Garden, New Delhi was issued.
7. 8. During subsequent visits to the (16.10) During subsequent office of Shri Yogendra Mittal, visits to the office of Sh.
18 O.A. No.1175/2024Item No.20 when Shri Ulhas Prabhakar Yogendra Mittal, when Sh. requested for return of 50% of Ulhas Prabhakar requested for the cash found at his Bhiwadi return of 50% of the cash Flat, Shri Yogendra Mittal made found at his Bhiwadi Flat, Sh. a further demand of Rs. 30 Yogendra Mittal made a crores from him. Consequently, further demand of Rs. 30 Shri Ulhas Prabhakar Khaire crores from him. Consequently delivered Rs. 5 Crores in three Sh. Ulhas Prabhakar Khaire suitcases on 28.01.2011 and Rs. delivered Rs. 5 Crores in three 10 Crores on 09.02.2011 to a suitcases on 28.01.2011 and person at an address in Lajpat Rs. 10 Crores on 09.02.2011 to Nagar provided by the Shri a person at an address in Yogendra Mittal. The mobile Lajpat Nagar provided by the number of the person to whom Sh. Yogendra Mittal. The this cash was handed over was mobile number of the person also provided to him by the Shri to whom this cash was handed Yogendra Mittal, over was also provided to him by the Sh. Yogendra Mittal.
8. 9. On 03.02.2011 and (16.11) On 03.02.2011 & 09.02.2011, Shri Ulhas 09.02.2011 Sh. Ulhas Prabhakar Khaire video recorded Prabhakar Khaire video his conversations with Shri recorded his conversations Yogendra Mittal using a spy wrist with Sh. Yogendra Mittal using watch. These recordings were a spy wrist watch. These recovered from the hard-disks recordings were recovered seized by EOW, Delhi Police, from the hard-disks seized by from his house at Ratnagiri, EOW, Delhi Police, from his Nagpur, pursuant to his house at Ratnagiri, Nagpur, disclosure dated 16.11.2012. The pursuant to his disclosure transcriptions of these video dated 16.11.2012. The recordings dated 03.02.2011 and incriminating portion of these 09.02.2011, pertaining to video recordings dated demand and acceptance of bribe, 03.02.2011 and 09.02.2011, are given in Clip-2 (Duration- pertaining to demand and 18:31 minutes, Date-03.02.2011), acceptance of bribe are Clip-1 (Duration-20 minutes, reproduced herewith.
Date- 09.02.2011), Clip-2
(Duration 14:39 minutes, Date xxxxxx
09.02.2011) which have been
reproduced in the Transcription-
cum-Voice Identification Memo
dated 09.04.2013 (at Sl. No. 11 of
the List of Documents in
Annexure-III).
9. 10. The above video clips prove (16.12) The above video clips
that an explicit demand of bribe prove that an explicit demand
was made by Shri Yogendra of bribe was made by Sh.
Mittal from Shri Ulhas Yogendra Mittal from Sh.
Prabhakar. Further, Shri Ulhas Prabhakar. Further, Sh.
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O.A. No.1175/2024
Item No.20
Yogendra Mittal is also found Yogendra Mittal is also found
discussing about "suitcase" in discussing about "suitcase" in
which the money was to be which the money was to be
carried, the specific carried, the specific
denomination of the currency, denomination of the currency,
time of delivery and the risk time of delivery and the risk
involved in carrying huge cash of involved in carrying huge cash
money in small vehicles, etc. of money in small vehicles, etc.
10. 11. The video clips reveal (16.13) The video clips reveal
conversation between Shri conversation between Sh
Yogendra Mittal and Ulhas Yogendra Mittal and Ulhas
Prabhakar Khaire wherein they Prabhakar Khaire wherein
are found discussing about the they are found discussing
amount of money and the about the amount of money
denomination of the currency and the denomination of the
notes. In these conversations, currency notes. In these
Shri Yogendra Mittal is found conversations, Sh. Yogendra
explicitly insisting on minimum Mittal is found explicitly
denomination of Five (Rs. 500 insisting on minimum
notes). These conversations also denomination of Five (Rs. 500
reveal Shri Yogendra Mittal notes). These conversations
asking Shri Ulhas Prabhakar for also reveal Sh. Yogendra
delivery on 09.02.2011 (instead Mittal asking Sh. Ulhas
of 10.02.2011) as he had to go out Prabhakar for delivery on
for some personal work. He even 09.02.2011 (instead of
offers to make available the 10.02.2011) as he had to go out
suitcases (in which the illegal for some personal work. He
gratification was to be carried) even offers to make available
and suggests that delivery of this the suitcases (in which the
amount should preferably be illegal gratification was to be
made at night when the chances carried) and suggest that
of interception by the Police are delivery of this amount should
less. These conversations are preferably be made at night
substantiated by the statement of when the chances of
Shri Ulhas Prabhakar Khaire interception by the Police are
recorded u/s 164 Cr. PC where he less. These conversations are
has confessed about demand of substantiated by the statement
bribe by Shri Yogendra Mittal of Sh. Ulhas Prabhakar Khaire
and having recorded some of the recorded u/s 164 Cr. PC where
conversations. he has confessed about
demand of bribe by Sh.
Yogendra Mittal and having
recorded some of the
conversations.
11. 12. During investigation, besides (16.14) During investigation,
these video recordings, a audio besides these video recordings,
recording was recovered from a a audio recording was
mobile phone seized from his recovered from a mobile
residence by EOW, Delhi Police, phone/Hard-disc seized from
20
O.A. No.1175/2024
Item No.20
which reveals interaction his residence by EOW Delhi
between Shri Yogendra Mittal Police which reveal interaction
and Shri Ulhas Prabhakar Khaire between Sh. Yogendra Mittal
at Income Tax Office on and Sh. Ulhas Prabhakar
28.01.2011. The transcription of Khaire at Income Tax Office
the recording is given in the on 28.01.2011. The Transcription-cum-Voice incriminating portion of the Identification Memo dated said recording is reproduced 28.01.2014 (at Sl. No. 15 of the as under. List of Documents in Annexure-
III) xxxxxx
12. 13. These conversations disclose (16.15) These conversations
Shri Yogendra Mittal scolding disclose Sh. Yogendra Mittal
Shri Ulhas Prabhakar Khaire scolding Sh. Ulhas Prabhakar
about not fulfilling his Khaire about not fulfilling his
commitment despite ten days commitment despite ten days
having passed. Shri Ulhas having passed Sh. Ulhas
Prabhakar Khaire on his part, is Prabhakar Khaire on his part,
found explaining this delay to be is found explaining this delay
on account of problem in to be on account of problem in
withdrawing huge cash and withdrawing huge cash and
promised to fulfil his part of the promised to fulfil his part of
deal that very day. Shri Yogendra the deal that very day. Sh.
Mittal is also found asking Shri Yogendra Mittal is also found
Ulhas Prabhakar Khaire not to asking Sh. Ulhas Prabhakar
talk to him through telephone Khaire not to talk to him
numbers registered in the name through telephone numbers
of M/s Stockguru India. This registered in the name of M/s
conversation is important in view Stockguru India. This
of the fact that CBI's conversation is important in
investigation revealed that on view of the fact that
28.01.2011, ie. the same evening, Investigation revealed that on
Shri Ulhas Prabhakar Khaire 28.01.2011 ie the same
used mobile no. 9650890005 evening. Sh. Ulhas Prabhakar
belonging to his employee Shri Khaire used mobile no.
Surinder Kumar, while making 9650890005 belonging to his
delivery of Rs. 5 crores at Lajpat employee Sh. Surinder Kumar,
Nagar, New Delhi. while making delivery of Rs. 5
Crores at Lajpat Nagar, New
Delhi.
13. 14. In furtherance of the (16.16) In furtherance of the
conspiracy, accounts bearing criminal conspiracy, accounts
number 31311706229, bearing number 31311706229,
31532470958 and other accounts 31532470958 and other
of M/s Stockguru India with SBI, accounts of M/s. Stock Guru
Rajouri Garden, New Delhi, India with SBI, Rajouri
frozen on 18.01.2011 were Garden, New Delhi frozen on
defreezed on 19.01.2011 through 18.01.2011 were defreezed on
Shri Hemant Gupta, the then 19.01.2011 through Sh.
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O.A. No.1175/2024
Item No.20
ADIT. Shri Yogendra Mittal Hemant Gupta, the then ADIT
neither informed nor obtained (close relative of Shri
approval from his superiors for Yogendra Mittal). Sh Yogendra
allowing operation of these Mittal neither informed nor
accounts with SBI, Rajouri obtained approval from his
Garden. It is important to superiors for allowing
mention that these accounts were operation of these accounts
frozen on 18.01.2011 and were with SBI, Rajouri Garden. It is
allowed to be operated on the important to mention that
next day, i.e 19.01.2011, when the these accounts were frozen on searches were still continuing 18.01.2011 and were allowed to whereas the other bank accounts be operated on the next day ie. were defreezed on the basis of 19.01.2011 when the searches request letter dated 20.01.2011 were still continuing whereas obtained through Shri Sanjay the other bank accounts were Gupta, Partner of M/s Sanjay defreezed on the basis of Satpal & Associate, Chartered request letter dated 20.01.2011 Accountants, and Authorized obtained through Sh. Sanjay Representative of M/s Stockguru Gupta, Partner of M/s Sanjay India. Satpal & Associate, Chartered Accountants, and Authorized Representative of M/s Stock Guru India (SGI).
14. 15. While moving proposal for (16.17) While moving proposal obtaining approval for defreezing for obtaining approval for these bank accounts, Shri defreezing these bank Yogendra Mittal wilfully accounts, Sh. Yogendra Mittal concealed the fact that A/c no. wilfully concealed the fact that 31311706229, 313532470958 and A/c nо. 31311706229, other accounts of M/s Stockguru 313532470958 and other India with SBI, Rajouri Garden, accounts of M/s Stockguru New Delhi, had already been India with SBI, Rajouri defreezed by Shri Hemant Gupta Garden, New Delhi had on his instructions, on already been defreezed by Sh. 19.01.2011. Hemant Gupta on his instructions, on 19.01.2011.
15. 16. Investigation pertaining to (16.18) Investigation some of the accounts of Shri pertaining to some of the Ulhas Prabhakar Khaire, his accounts of Sh. Ulhas company and his family Prabhakar Khaire, his members revealed that though company and his family approval for defreezing of these members revealed that though accounts was obtained by Shri approval for defreezing of Yogendra Mittal in a single these accounts was obtained proposal on 20.01.2011, the by Sh. Yogendra Mittal in a defreezing orders were issued in single proposal on 20 01.2011, phases. Details in this regard are the defreezing orders were 22 O.A. No.1175/2024 Item No.20 as under: issued in phases. Details in this regard are as under.
Xxxxx xxxxxx
16. 17. The aforementioned table (16.19) The aforementioned reveals that the bank accounts table reveal that the bank which were defreezed had accounts which were defreezed substantial balance and funds had substantial balance and were debited soon after the funds were withdrawn through defreezing. Investigation reveals instruments/ cash soon after that after defreezing of the bank the defreezing. Investigation accounts, Shri Ulhas Prabhakar reveals that after defreezing of Khaire withdrew funds and the bank accounts, Sh. Ulhas absconded. Later, he was Prabhakar Khaire withdrew arrested by Delhi Police in Nov, funds and absconded. Later, 2012. he was arrested by Delhi Police in Nov-2012.
17. 18. The phone no. 9650890005 (16.20) The phone no which was used by Shri Ulhas 9650890005 which was used Prabhakar Khaire on 28.01.2011 by Sh. Ulhas Prabhakar Khaire is found issued in the name of on 28.01. 2011 is found issued Shri Surender Kumar, an in the name of Sh. Surender employee of M/s Stockguru Kumar an employee of M/s India. The CDRs and tower Stockguru India The CDRs and location of this number dated tower location of this number 28.01.2011 show that on dated 28.01.2011 show that on 28.01.2011, Shri Ulhas Prabhakar 28.01.2011 accused Ulhas first visited Shri Yogendra Mittal Prabhakar first visited Sh in his office at Jhandewalan from Yogendra Mittal in his office at where he returned to his house at Jhandewalan from where he Dwarka and thereafter went to returned to his house at Lajpat Nagar. Investigation has Dwarka and thereafter went to revealed that on this date, Shri Lajpat Nagar. Investigation Ulhas Prabhakar Khaire has revealed that on this date delivered a bribe of Rs. 5 crores Sh. Ulhas Prabhakar Khaire to a person whose mobile delivered a bribe of Rs. 5 number was given by Shri crores to a person whose Yogendra Mittal at an address in mobile number was given by Lajpat Nagar. This fact is further Sh. Yogendra Mittal at an corroborated through the visitor address in Lajpat Nagar. This register maintained at the fact is further corroborated Income Tax office, Jhandewalan, through the visitor register and through the statements of maintained at the Income Tax witnesses. There is oral office, Jhandewalan, and /documentary evidence proving through the statements of withdrawal of Rs. 7.5 crores cash witnesses. There is from SBI, Rajouri Garden, its oral/documentary evidence carriage to the residence of Shri proving withdrawal of Rs. 7.5 Ulhas Prabhakar Khaire at crores cash from SBI Rajouri Dwarka and thereafter that cash Garden, its carriage to the 23 O.A. No.1175/2024 Item No.20 being kept in three suitcases residence of accused Ulhas which were loaded in the vehicle Prabhakar Khaire at Dwarka and delivered at first floor of and thereafter that cash being house no. A-84/A, Lajpat Nagar. kept in three suitcases which It is also revealed that this house were loaded in the vehicle and at Lajpat Nagar is owned jointly delivered at first floor of house by Shri Rakesh Singal, Rajeev no. A-84/A, Lajpat Nagar. It is Singal and Ravi Singal, who are also revealed that this house at in-laws of Shri Yogendra Mittal. Lajpat Nagar is owned jointly by Sh. Rakesh Singal, Rajeev Singal and Ravi Singal, who are in laws of Sh. Yogendra Mittal.
18. 19. One of the video (16.21) One of the video conversations reveals that Shri conversations reveals that Sh. Yogendra Mittal on 03.02.2011 Yogendra Mittal on 03.02.2011 provided a mobile no. with four provided a mobile no with four initial digits as '0890' to Shri initial digits as '0890' to Sh. Ulhas Prabhakar Khaire. This Ulhas Prabhakar Khaire. This number was of the person to number was of the person to whom the bribe amount was to whom the bribe amount was to be delivered. The complete be delivered. The complete number is not audible in the number is not audible in the recorded conversation as after recorded conversation as after mentioning the first four digit, mentioning the first four digit, Shri Yogendra Mittal handed Sh. Yogendra Mittal handed over his mobile to Shri Uihas over his mobile to Sh. Uihas Prabhakar Khaire for noting Prabhakar Khaire for noting down the same. Investigation down the same. Investigation revealed that this mobile number revealed that this mobile '8909294658' was found saved as number '8909294658' was 'Papa Aircel in the phone of Shri found saved as 'Papa Aircel' in Yogendra Mittal. Investigation the phone of Sh. Yogendra revealed that while he was going Mittal. Investigation revealed to deliver the bribe amount of Rs. that while he was going to 5 crores on 28.01.2011, Shri deliver the bribe amount of Rs. Ulhas Prabhakar Khaire had 5 crores on 28.01.2011, Sh. conversation with this number Ulhas Prabhakar Khaire had from mobile of one of his conversation with this number employees, Shri Surender. from mobile of one of his Investigation revealed that this employees Surender.
number is issued in the name of Investigation revealed that this
Shri Wahid Ahmad R/o number is issued in the name
Moradabad which has been of Sh. Wahid Ahmad R/o
purchased on the basis of a fake Moradabad which has been
ID proof. purchased on the basis of a
fake ID proof.
20. Shri Yogendra Mittal had (16.22) Sh. Yogendra Mittal saved one mobile no. had saved one mobile no.
24 O.A. No.1175/2024Item No.20 7669025834 (Reliance UP West) 7669025834 (Reliance UP in his Samsung mobile handset West) in his Samsung mobile having no. 9310010774 as 'Papa handset having no Rahul'. CDRs of mobile no. 9310010774 as 'Papa Rahul 9650890005 (used by Shri Ulhas CDRs of mobile no Prabhakar) dated 28.01.2011 9650890005 (used by Ulhas show that at 15:21:02 hrs, before Prabhakar) dated 28.01.2011 leaving his house at Dwarka, Shri show that at 15:21:02 hrs, Ulhas Prabhakar Khaire had before leaving his house at called this mobile no. Dwarka Sh. Ulhas Prabhakar 7669025834 which was likely Khaire had called this mobile being used by Shri Yogender no. 7669025834 which was Mittal or someone close to him. likely being used by Sh. Interestingly, it is revealed that Yogender Mittal or someone this number has been purchased close to him. Interestingly, it is from Moradabad in the name of revealed that this number has Ms. Gulfija Jamal who denied been purchased from having purchased the same. It is Moradabad in the name of Ms. pertinent to note that the in-laws Gulfija Jamal who denied of Shri Yogendra Mittal also having purchased the same It belong to Moradabad. The CDR is pertinent to note that the in- of mobile no. 9650380005 shows laws of Sh. Yogendra Mittal calls having been made by Shri also belong to Moradabad. The Ulhas Prabhakar Khaire to CDR of mobile no. mobile no. 7669025834 at 9650890005 shows calls 19:16:53 hrs when he was at having been made by Sh. Lajpat Nagar and finally at Ulhas Prabhakar Khaire to 19:46:16 hrs after delivery of the mobile no. 7669025834 at bribe amount. 19:16:53 hrs when he was at Lajpat Nagar and finally at 19:46:16 hrs after delivery of the bribe amount.
9. From the list of documents enclosed with the article of charge, we observe that the same contains 181 documents out of the 183 mentioned in the charge sheet filed in the criminal case. Similarly, the article of charge in the departmental proceedings contains the names of 70 witnesses out of 71 witnesses mentioned in the charge sheet of the criminal case.
25 O.A. No.1175/2024Item No.20 The list of documents and the list of witnesses enclosed with the charge sheet in the criminal case are extracted hereunder:
"List of Document in RC AC-1 2013 Ao001 Dated 09.01.2013
1. FIR of the case RC AC-1 2013 A0001 dated 09.01.2013 (1-11 pages).
2. Letter no. 2540/SO-DCP/EOW, Crime Branch, Delhi Police, Dated 03.12.2012 alongwith complaint dated 27.11.2012 of Sh. Raj Kumar Shah, Inspector, EOW, Delhi Police. (1-5 pages).
3. Receipt memo dated 11.01.2013 showing receipt of documents from Sh. Raj Kumar Shah, Inspector, EOW, Delhi Police.(1 page).
4. Copy of disclosure statement dated 16.11.2012 of Sh Ulhas Prabhakar Khaire made before I0 of EOW, Delhi Police in FIR no. 152/11 dated 29.06.2011. (1-4 pages).
5. Photocopy of search cum seizure memo in respect of house no. R-100, MICD, Zadgaon, Ratnagiri. (Page 1-
13)
6. Search List dated 14.01.2013 pertaining to O/o Sh. Yogendra Mittal, AIDT, Income Tax, Jhandewalan.
(1 page)
7. One Computer Printout pertaining to IT Search on Stock Guru India (SGI) Group. (1 page) (MR-06/13).
8. Search List dated 14.01.2013 pertaining to Residence of Sh. Yogendra Mittal at R-302, Ratnagiri Apartment, Kaushambi, Ghaziabad, (UP). (page-1).
26 O.A. No.1175/2024Item No.20
9. Memorandum dated 18.01.2013 regarding unwillingness of Sh. Yogendra Mittal for giving voice samples. (1 page).
10. Production-cum-Seizure memo dated 22.01.2013 regarding seizure of mobile phone of Sh. Yogendra Mittal. (1 page) (MR- 60/13)
11. Transcription-cum-voice identification memo dated 09.04.2013 of Sh. Ashok Goyal, ITO, Income Tax, New Delhi alongwith the transcripts mentioned therein (1-34 page).
12. Transcription-cum-voice identification memo dated 23.05.2013 of Sh. Vinay Kumar Saxena, Inspector, Income Tax, New Delhi alongwith the transcripts mentioned therein (1-35 page).
13. Transcription-cum-voice identification memo dated 09.04.2013 of Sh. Saniay Gupta, CA, New Delhi alongwith the transcripts mentioned therein (1-34 page).
14. Memorandum dated 26.12.2013 regarding unwillingness of Sh. Yogendra Mittal for giving voice samples. (Page-1).
15. Transcript-cum-voice identification memo dated 28.01.2014 pertaining to Sh. Sanjay Gupta, CA. (1-21 pages).
16. Transcript-cum-voice identification memo dated 28.01.2014 pertaining to Sh. Ashok Goyal, ITO, Income Tax. (1-21 pages) 17 Transcript-cum-voice identification memo dated 29.01.2014 pertaining to Sh. Vinay Sexana, Inspector, Income Tax. (1-21 pages).
18. Memo dated 28.01.2014 pertaining to voice samples of Sh. Sanjay Gupta, alongwith specimen transcript. (Pages 1-2) 27 O.A. No.1175/2024 Item No.20
19. Memo dated 28.01.2014 pertaining to voice samples of Sh. Ashok Goyal alongwith specimen transcript. (Pages 1-2)
20. Receipt Memo dated 28.01.2014 showing receipt of documents from Sh. Vishal Gaurav, Nodal Officer, Bharti Airtel, Delhi.
21. Original Customer Relationship Form bearing Serial No. 8501868 in the name of Sh. Surinder Kumar, pertaining to mobile no. 9650890005 alongwith supporting documents (Page 1-4) (MR-424/14).
22. Certified copy of CDRs in respect of no. 9650890005 for the period 15.01.2011 to 15.02.2011 alongwith Certification w/s 65 -B of Indian Evidence Act. (1-15 Pages)(MR-425/14)
23. Certified copy of Cell ID Chart for the above mentioned CDRS. (Pages 1-6) (MR-426/14).
24. A letter dated 14.01.2013 received from Sh. Jagjeet Singh, Income Tax, Officer (inv.) /Hq/ Admn. (Page-1)
25. Visitor Register of Income Tax Office (lnv.) Jhandewalan, for the period of 01.01.2011 to 30.06.2011.(pages1-509) relevant pages 10,68,76,82,92,94 &112, (MR-13/13).
26. Letter no. 1045 dated 23.04.2013 to Director CFSL, New Delhi (Pages 1-4)
27. Letter no. 1046 dated 23.04.2013 to Director CFSL, New Delhi.(Pages 1-4)
28. Memorandum dated 18.01.2013 pertaining to voice sample of Sh. Ulhas Prabhakar Khaire alongwith Speciment Transcript. (1-3 page) (MR-58/13).
29. Receipt Memo -Dated 13.11.2013 showing receipt of documents from Sh. Gaurav Talwar, Branch Business Leader, YES Bank, Ground Floor, Khasra No. 919-933, 28 O.A. No.1175/2024 Item No.20 Old Delhi Gurgaon Higway, Kapashera New Delhi. (Pages-2).
30. Certified true copy of account opening form of account no. 006684100000202 in the name of M/s Stockguru India. (Total Pages 63) (MR-837/13).
31. Certified true copy of account opening form of account no. 006684100000221 in the name of Sh. Lokeshwar Dev. (Total Pages 12) (MR-383/13).
32. Certified true copy of account opening form of account no. 006690700000087 in the name of Sh. Lokeshwar Dev and Smt. Priyanka Saraswat Dev. (Total Pages 17) (MR-839/13).
33. Certified true copy of account opening form of account no. 006684100000233 in the name of Ms Priyanka Dev Saraswat. (Total Pages 17) (MR-840/13)
34. Certified true copy of account opening forn of account no. 006690700000075 in the name of Ms Priyanka Dev Saraswat and Sh, Lokeshwar Dev. (Total Pages 14) (MR-841/13).
35. Certified true copy of accOunt opening form of account no, 006884100000245 in the name of M/s Coppertrenzs,(1-25 Pages) (MR-842/13).
36. Letter dated 04.03.2013 of Sh. Gaurav Talwar, Branch Business Leader, Yes Bank. Ground Floor, Khasra No. 919-933, Old Delhi Gurgaon Highway, Kapashera, New Delhi. (1 page).
37. Copy of Statement of Ac no. 006684100000202, 006684100000221, o08690700000087, 006684100000233, 006690700000075, 006684100000245 alongwith Certificate u/s 2A, Banker Book of Evidence.(1-9 pages) (MR- 156/13)
38. Original letter dated 18.01.2011 for stopping transaction from Sh. Hemant Gupta, ADIT, (1-page).
29 O.A. No.1175/2024Item No.20
39. Original letter no. 132 dated 20.01.2011 from ADIT for allowing transaction issued by Sh. Yogendra Mittal, ADIT, (1-page) (MR-156/13).
40. Receipt Memo Dated 13.11.2013 showing receipt of documents from Md. Irfan, Azam Khan, Manager, IDBI Bank, Plot No. 3, Sector-5 Aashirwad Chowk, Dwarka, New Delhi. (1-Page)
41. Original account opening form of account no. 172104000061418 in the name of Ms Priyanka Dev Saraswat and Sh. Lokeshwar Dev alongwith photocopies of KYC documents. (Total Pages 25) (MR- 843/13).
42. Certified true copy of account opening form of account no. 172104000050555 in the name of Sh. Lokeshwar Dev alongwith photocopies of KYC documents. (Total Pages 21) (MR- 843/13/A)
43. Letter dated 01.03.2013 of Sh. Ashwani Mehra, IDBI Bank, Indian Red Cross Society Building,1, Red Cross Road, N Delhi. (page-1)
44. Certified copy of statement of A/c no. 127103000003452 for the period of 01.01.2011 to 31.03.2011 alongwith Certificate u/s 2A, under Banker Book of Evidence (1-6 pages) (MR-146/13 to 147/13)
45. Receipt Merno dated 18.10.2013 showing receipt of documents from Sh. Ashwani Mehra, IDBI Bank, Indian Red Cross Society Building,1, Red Cross Road, New Delhi (1 page).
46. Original account opening for of A/c no. 127103000003452 of M/s Stock Guru India. (1-51 pages) (MR-738/13)
47. Receipt Memo dated 25.02.2013 showing receipt of documents from Sh.Syed Tabrez Hasnain, Asstt. Manager, IDBI, Sector-5. Dwarka, New Delhi. (1-page).
30 O.A. No.1175/2024Item No.20
48. Certificate u/s 2A of Banker Book of Evidence pertaining to Account no. 48 172104000061418 & 172104000050555. (1 page) (MR-133/13).
49. Computer generated statement of A/c no. 172104000061418 of Smt. Priynaka Saraswat Dev for the period 01.01.2011 to 31.03.2011. (1-3 pages) (MR- 131/13).
50. Computer generated statement of Ac no. 172104000050555 of Sh. Lokeshwar Dev for the period 01.01.2011 to 31.03.201, alongwith banker Book of Evidence u/s 2A. (1-3 pages) (MR-132/13)
51. Original Order u/s 132(3) of the Income Tax Act 1961 received on 18.01.2011 from Sh. Hemant Gupta, ADIT, Income Tax, Jhandewalan, New delhi. (page-1) (MR-134/13).
52. Original revocation order no. 160 dated 09.02.2011, received on 10.02.2011 from Sh. Yogendra Mittal, ADIT, Income Tax, Jhandwalan, New Deihi. (Page-1) (MR-135/13).
53. Receipt Memo dated 15.10.2013, Sh. Raj Kumar Saha, Insp., Crime Branch, EOW, Delhi Police, Mandir Marg, New Delhi (1-3 pages).
54. Attested copy of documents relating to Flat No. 9, Tower No. i, 2nd Floor Hillview apartment, Bhiwadi in the name of Smt. Priyanka Saraswat Dey & Sh Lokeshwar Dev @ Ulhas Prabhakar (Pages-1-60) (MR- 788/13).
55. Attested copy of passport no J4078240 in the name of Ms. Gungun Dev. (Pages 1-5) (MR-789/13)
56. Receipt Memo dated 18.10.2013 from Sh. Raj Kumar Kataria Manager (PBD), State Bank of India, J- 2/17, B.K. Dutt Market, Rajouri Garden, New Delhi. (Pages 1-2) 31 O.A. No.1175/2024 Item No.20
57. Original Ac opening form pertaining to Alc of Sh. Lokeshwar Dev bearing no. 20049082569. (Pages 1-13) (MR-739/13/3)
58. Original A/c opening form pertaining to A/c of Smt. Priyanka Saraswat Dev bearing no. 20049082570. (1-13 pages) (MR-739/13/5)
59. Original Notice vide dated 14.01.2011, issued by Sh. Hemant Gupta, IRS Income lax, Jhandewalan, tor stopping the operation. (Page-1) (MR-740/13)
60. Original Letter dated 19.01.2011 issued by Sh. Hemant Gupta, IRS, for allowing operations of M/s Stockguru India accounts. (Page-1) (MR-741/13)
61. Statement of AG of Sh. Lokeshewar Dev.A/c No. 20049082570 for the period 61 01.01.2011 to 31.03.2011 alongwith Certificate u/s 2A of the Banker Books of Evidence. (1-2 Pages) (MR-743/13)
62. Statement of Ac of Sh. Lokeshwar Dev bearing no. 20049082569 for the period 01.01.2011 to 31.03.2011 alongwith Certificate u/s 2A of the Banker Books of Evidence. (1-2 pages) (MR-742/13)
63. Letter dated 20.05.2013, from Sh. Devender Kumar Gupta, Branch Manager, State Bank of India, J- 2/17, B.K. Dutt Market, Rajouri Garden, New Delhi. (1 page).
64. Certified true copy of letter dated 19.01.2011 signed by Sh. Hemant Gupta (1 page) (MR-244/13)
65. Certified true copy of letter signed by Sh. Hemant Gupta stopping operation of the bank accounts. (1- page) (MR-244/13)
66. Original Cheque no. 660814 dated 22.01.2011 for Rs. 7.5 Crores pertaining to account no. 31311706229 of M/s Stock Guru India. (1- page) (MR-253/13) 32 O.A. No.1175/2024 Item No.20
67. Letter dated 17.01.2013 of Sh. Devender Kumar, Branch Manager, State Bank of India, J-2/17, B.K. Dutt Market, Rajouri Garden, New Delhi. (1- page)
68. Statement of account no. 31311706229 of M/s Stock Guru India for the period 01.01.2011 to 31.03.2011 alongwith certificate under Section 2A Banker Books of Evidence. (1- 91pages) (MR-40/13)
69. Receipt Memo dated 19.09.2013 showing receipt of documents from Sh. Devender Kumar, Chief Manager, State Bank of India, J-2/17, B.K. Dutt Market, Rajouri Garden, New Delhi. (1 page)
70. Original Ac opening form of account no. 31311706229 of M/s Stockguru India. (1-59 pages) (MR-624/13)
71. Receipt Memo dated 15.10.2013 showing receipt of documents from Sh. Hardipinder Singh Mehta, Branch Head, ING Vyasya , G-01 toG-06, Centric Plaza, Sector-11, Pocket-4, Plot-08, Dwarka, New Delhi alongwith attested photocopy of letter dated 04.07.2011 and letter dated 15.10.2013. (1-4 Pages) (MR-748/13)
72. Attested photocopy Account Opening Form of account of M/s StockGuru India bearing Account no. 611011004045. (1-25 pages) (MR-749/13/A)
73. Attested photocopy Account Opening Form of A/c No. 811010011181 of Smt. Priyanka Saraswat Dev / Sh. Lokeshwar Dev. (1- 12 pages) (MR-749/13/B)
74. Attested photocopy Account Opening Form of A/c No. 611010018235 of Sh. Lokeshwar Dev. (1- 14 pages)(MR-749/13/C)
75. Carbon copy of letter issued by Sh. Hemant Gupta, ADIT, Income Tax. Jhandewalan, New Delhi for stopping operation of the accounts. (1- pages) (MR- 750/13) 33 O.A. No.1175/2024 Item No.20
76. Original revocation order dated 20.01.2011 issued by Sh. Yogender Mittal, ADIT, Income Tax, Jhandewalan,, Income Tax. (1- page) (MR-751/13)
77. Letter dated 27.02.2013 of Sh. Pranesh Kumar Chaudhuri, ING Vyasya, Branch Head, Sector-11, Dwarka, New Delhi. (1- page)
78. Statement of account of A/c No. 6110111004045 of M/s Stockquru India for the period 01.01.2011 to 31.03.2011. (1-4 pages) (MR-141/13)
79. Statement of account of Alc No. 611010011181 of Smt. Priyanka Saraswat Dev and Sh. Lokeshwar Dev for the period 01.01.2011 to 31.03.2011. (1-2pages) (MR- 142/13)
80. Statement of account of Alc No. 611010018235 of Smt. Priyanka Saraswat Dev and Sh. Lokeshwar Dev for the period 01.01.2011 to 31.03.2011. (1-2 pages) (MR- 143/13)
81. Photocopy of letter issued by Sh. Hemant Gupta, for stopping operations of bank accounts of M/s Stockguru india to ING Vyasya. (Page-1) (MR-144/13)
82. Photocopy of Revocation Order dated 20.01.2011 issued by Sh. Yogendra Mittal, ADIT, to ING Vyasya, (1- page) (MR-145/13)
83. Receipt Memo dated 29.10.2013 of Sh. Rajan Arora, Branch Manager, ICICI Bank, LSC-3,Plot NO. 5 & 6, Sector-6, Dwarka, New Delhi -75. (1-2 pages)
84. Original Account Opening Form with photocopy of KYC documents of A/c No. 084301501948 in the name of Smt. Priyanka Saraswat Dev. (total pages-1-9) (MR-844/13).
85. Original Account Opening Form with photocopy of KYC documents of A/c No. 084305000304 in the name of M/s Coppertrezns. (total pages-26) (MR- 845/13) 34 O.A. No.1175/2024 Item No.20
86. Original Account Opening Form with photocopy of KYC documents of A/c No. 084305000251 in the name of Smt. Priyanka Saraswat Dev. ( total pages-11) (MR- 846/13)
87. Original Account Opening Form with photocopy of KYC documents of Ac No. 084301503639 in the name of Sh. Lokeshwar Dev. (1-10 Pages) (MR-847/13)
88. Attested Photocopy of Account Opening Form with KYC documents of A/c No. 0843015000247 in the name of Sh. Lokeshwar Dev. (1-14Pages) (MR-850/13)
89. Letter from Ms. Sushma Bhatti Authorized Signatory, ICICI Bank, Plot NO. 5-6 LSC, Sector-5, Dwarka, New Delhi. (1 page)
90. Statement of Alc pertaining to Alc no. 084301501948 in the name of Smt. Priyanaka Saraswat Dev and Sh. Lokeshwer Dev alongwith Certificate under banker b0ok of evidence. (1- 4 pages) (MR-151/13/1)
91. Statement of Ac pertaining to A/c no. 084301503639 in the name of Sh. Lokeshwer Dev alongwith Certificate under bankers book of evidence. (1-3 pages) (MR-151/13/2)
92. Statement of Ac pertaining to A/c no. 0843015000247 in the name of Sh. Lokeshwer Dev alongwith Certificate under bankers book of evidence. (1-4 pages) (MR-151/13/3)
93. Statement of Ac pertaining to A/c no. 0843015000304 in the name of M/s Copperternzs alongwith Certificate under bankers book of evidence. (1-2 pages) (MR-151/13/4)
94. Statement of A/c pertaining to A/c no. 0843015000251 in the name of Smt. Privanka Saraswat Dev alongwith Certificate under bankers book of evidence. (1-3 pages) (MR-151/13/5) 35 O.A. No.1175/2024 Item No.20
95. Account freezing order under Section 132(3) of the Income Tax Act issued by Sh. Hemant Gupta, ADIT, Account defreezing order dated 20.01.2011 and 28.01.2011 issued by Sh.Yogendra Mittal ADIT, Unit-VI (1), Jhandewalan, New Delhi. (1- 3 pages) (MR-152/13)
96. Receipt memo dated 29.11.2013 showing receipt of documents from Smt. Priya Pallavi, Branch Operation Head, HDFC, Dwarka, Sector-5, Delhi (1-2 pages).
97. Original account opening form of account no. 0249100070576 in the name of Sh. Lokeshwar Dev. (Pages 1-6) (MR-902/13)
98. Original account opening form of account no. 02491460005911 in the name of Ms. Gunjan Dey under guardianship of Sh. Lokeshwar Dev. (Pages14) (MR- 903/13)
99. Original account opening form of account no. 02491460005928 in the name of Ms. Gungun Dev under guardianship of Sh. Lokeshwar Dev. (1-4 Pages) (MR-904/13).
100. Original account opening form of account no. 02498630000164 in the name of Sh. Lokeshwar Dev. (Pages 1-7) (MR-905/13)
101. Original account opening form of account no. 02498630000157 in the name of Smt. Priyanka Saraswat Dev. (Pages1-9) (MR-906/13)
102. Original account opening form of account no. 02498630000174 in the name of M/s SGI Research and Analysis Ltd. (1-78 Pages) (MR-907/13)
103. Original account opening form of account no. 02491930009526 in the joint name of Smt. Priyanka S. Dev & Sh. Lokeshwar Dev (Pages 1-5) (MR-908/13) 36 O.A. No.1175/2024 Item No.20
104. Original account opening form of account no. 02498630000191 in the name of M/s G-3 Commodities (P) Ltd. (Pages1-40) (MR-909/13)
105. Original account opening form of account no. 02498630000209 in the name of M/s SGI Securities (P) Ltd. (Pages 1-38) (MR-910/13)
106. Original account opening form of account no. 02498640000054 in the name of M/s Coppertrenz (Pages1-30) (MR-911/13)
107. Account opening form of account no. 02498630000147 in the name of M/s Stockguru India (Pages 1-20). (MR-912/13)
108. Original letter issued Sh. Hemant Gupta, ADIT, Income Tax, for stopping the operation of bank accounts. (1-page) (MR-913/13)
109. Original letter dated 20.01.2011 issued by Yogender Mittal, ADIT, Income Tax for allowing the operation of bank accounts. (1-Page) (MR-914/13)
110. Letter dated 27.02.2013 from M/s Priya Pallavi, Branch Operations Manger, HDFC Bank, Aggrawal Central Plaza, Sector-5, Dwarka, New Delhi.(1-2 pages)
111. Statement of A/c no. 02498630000147 of M/s Stockguru India for the period 01.01.2011 to 31.03.2011, alongwith with Certificate u/s 2A of Bankers Books of Evidence. (1-9 pages) (MR-153/13/1)
112. Statement of Ac no. 02491000070576 of Sh. Lokeshwar Dev and Priyanka Saraswat alongwith with Certificate u/s 2A of Bankers Books of Evidence. (1-2 pages) (MR-153/13/2)
113. Statement of A/c no. 024914600005911 in the name of Ms. Gunjun Dev u/g Sh Lokeshwar Dev alongwith with Certificate u/s 2A of Bankers Books of Evidence. (1-2 pages) (MR-153/13/3) 37 O.A. No.1175/2024 Item No.20
114. Statement of A/c no. 02491460005928 in the name of Ms. Gungun Dey u/g Sh. Lokeshwar Dev alongwith with Certificate u/s 2A of Bankers Books of Evidence (1-2 pages )(MR-153/13/4).
115. Statement of A/c no. 02498630000164 in the name of Sh. Lokeshwar Dev alongwith with Certificate u/s 2A of Bankers Books of Evidence. (1- 3 pages) (MR- 153/13/5)
116. Statement of A/c no. 02498630000157 in the name of Ms. Prinaka Saraswat Dev alongwith with Certificate u/s 2A of Bankers Books of Evidence. (1-3 pages) (MR-153/13/6)
117. Statement of A/c no, 02498630000174 in the name of SGI Research and Analyist alongwith with Certificate u/s 2A of Bankers Books of Evidence.(1-11 pages) (MR-153/13/7)
118. Statement of A/c no. 02491930009526 in the name of Ms. Priyanka Saraswat and Sh. Lokeshwer Dev alongwith with Certificate u/s 2A of Bankers Books of Evidence. (1-2 pages) (MR-153/13/8)
119. Statement of A/c no. 02498630000191 in the name of G3 Commodities Pvt. Ltd. alongwith with Certificate u/s 2A of Bankers Books of Evidence. (1- 2 pages) (MR-153/13/9)
120. Statement of A/c no. 02498630000209 in the name of M/s SGI Securities Pvt. Ltd. alongwith with Certificate u/s 2A of Bankers Books of Evidence. (1-2 pages) (MR-153/13/10)
121. Statement of A/c no. 02498640000054 in the name of M/s Coppertrenz alongwith with Certificate u/s 2A of Bankers Books of Evidence. (1-2 pages) (MR- 153/13/11)
122. Ceritified copy of notice from Income Tax signed by Sh. Hemant Gupta, ADIT, regarding stopping of operation of bank accounts and ceritified copy of letter 38 O.A. No.1175/2024 Item No.20 dated 20.01.2011 signed by Sh. Yogendra Mittal, ADIT, regarding allowing operation of bank accounts. (1-2 pages) (MR-154/13)
123. Letter dated 26.02.2013 of Sh. Kamal Khanna, Branch Head, Axis Bank. Sector-5, (MLU), Plot N. 14, Dwarka, New Delhi. (1- pages)
124. Statement of account for period 01.01.2011 to 31.03.2011 for account no. 278010100102735 of Sh. Lokeshwar Dev. (1-2 pages) (MR-123/13)
125. Original. Letter received from Directorate of Investigation, Income Tax, Jhandewalan, New Delhi for stopping operation of accounts. (1- pages) (MR- 124/13)
126. Original Letter received from Directorate of Investigation, Income Tax, Jhandewalan, New Delhi for allowing operation of accounts. (1- pages) (MR-125/13)
127. Letter dated 15.10.2013 from Ms. Suman Huria, Branch Head, Axis Bank, Sector-5, (MLU), Plot No. 14, Dwarka, New Delhi alongwith documents mentioned therein. (1-11 pages) (MR-735/13)
128. Letter dated 17.10.2013 of Sh. Deepak Duggal, Branch Head, Axis Bank, F_43, Kirti Nagar, New Delhi. (1- page)
129. Original Account Opening form in respect of the account of M/s Stockguru India bearing number 91002001623152 alongwith the relevant KYC documents. (1-20 pages) (MR-736/13)
130. Statement of account of M/s Stockguru India bearing number o10020016231526 for the period 01.01.2011 to 31.01.2011. (1- 3pages) (MR-737/13)
131. Letter dated 04.03.2013 of Sh. Mona Bansal, Sr. Manager, Axis Bank, F43. Kirti Nagar, New Delhi. (1- page) 39 O.A. No.1175/2024 Item No.20
132. Statement of A/c No. 910020016231526 in the name of M/s Stock Guru India for the period of 01.01.2011 to 31.03.2011 certified under bankers book of Evidence. (1- 3 pages) (MR-148/13)
133. Original Letter received from Directorate of Investigation, Income Tax, Jhandewalan, New Delhi for stopping operations of accounts of M/s Stock Guru India (1- pages) (MR-149/13)
134. Original Letter received from Directorate of Investigation, Income Tax, Jhandewalan, New Delhi allowing operation of accounts of M/s Stock Guru India. (1- pages) (MR-150/13)
135. Receipt Memo dated 22.11.2013 form Amit Vishnoi, Operation head, Axis Bank Palam Branch New Delhi (1-page)
136. Original account opening form of A/c no. 910010050390055 in the name of Smt Priyanka Saraswat Dev. (1-9 pages) (MR-886/13)
137. Certified true copy of account opening form of A/c no. 909020033993203 in the name of Sh. Lokeshwar Dev. (1-9pages) (MR-887/13)
138. Certified true copy of account opening form of A/c no. 910020006052223 in the name of M/s Stockguru India. (1-39 pages) (MR-888/13)
139. Letter dated 25.02.2013 of Sh. Sunit Malhotra, Dy. Vice President, Axis Bank, WZ-24-A,Palam Village, New Delhi. (1-2 pages)
140. Statement of account of A/c no.
910020006052223 in the name of M/s Stockguru India for the period 01.01.2011 to 31.03.2011. (1-2 pages) (MR-128/13)
141. Statement of account of A/c no.
909020033993203 in the name of Sh. Lokeshwar Dev 40 O.A. No.1175/2024 Item No.20 for the period 01.01.2011 to 31.03.2011. (1-2 pages) (MR-129/13)
142. Statement of account of A/c no.
910010050390055 in the name of Smt. Priyanka Saraswat Dev for the period 01.01.2011 to 31.03.2011. (1- 2 pages) (MR-130/13/1)
143. Copy of Letter received from Directorate of Investigation, Income Tax, Jhandewalan, New Delhi for stopping operation of accounts and for allowing operation of accounts. (1-2 pages) (MR-130/13/3)
144. Copy of mail from Nodal officer, Aircel dated 05.07.2013 to SP, CBI along with printout of the CAF pertaining to three mobiles mentioned therein. (1-7 pages)
145. Memorandum dated 17.01.2013 pertaining to disclosure cum pointing out of house at Lajpat Nagar, New Delhi by Sh. Ulhas Prabhakar Khaire. (1-Page)
146. Memorandum dated 18.01.2013 pertaining to disclosure cum pointing out of house at Lajpat Nagar, New Delhi by Sh. Krishan Kumar. (1-Page)
147. Letter no. 113 dated 25.01.2014 from RTO Moradabad (1-Page)
148. Letter to Director, CFSL bearing no. 352 dated 03.02.2014 from SP, CBI, ÀC- 1/ (1-5 Pages)
149. Letter to Director, CFSL bearing no. 353 dated 03.02.2014 from SP, CBI, AC-11/(1-4 Pages)
150. Letter no. 145 dated 16.01.2013 from Sh. Vikram Singh Sharma, Dy. Director of Income Tax (inv.) (1-3 pages)
151. One Spiral book containing Appraisal Report Part-A in case of Stockguru India prepared by Sh. Yogendra Mittal, ADIT, Income Tax (MR-37/A/2013) 41 O.A. No.1175/2024 Item No.20
152. Letter no. 178 dated 25.02.2013 from Sh. Vikram Singh Sharma, Dy. Director of Income Tax (inv.), (1-2 pages)
153. Copies of all Prohibitory Orders issued in the case restraining operation of different bank accounts/lockers as Annexure-A. (Page1-37) (MR- 117/13)
154. Copies of al Release (Revocation) Orders dated 18.03.2011 issued by Sh. Yogendra Mittal as Annexure- B. (Page1-17) (MR-118/13)
155. Copy of file pertaining to Revocation of Restraint order u/s 132(3) as Annexure-D. (Page1-9) (MR - 121/13)
156. Receipt memo dated 13.02.2014 showing receipt of documents from Nodal officer Reliance (1 page)
157. Letter reference: RCOMICBVCAF/1361 dated 12.02.2014 from Sh. Rajiv Sharda, Alternate Nodal Officer, Reliance Communication Ltd. (page-1)
158. Original CAF of Mobile no. 07669025834 in the name of Ms. Gulfiza Jamal W/o Maqsood Hussain alongwith Photocopy of Driving Licenses (Page 1-2).
159. Attested photocopy of mobile no. 9310010774 in the name of Sh. Yogendra Mittal S/o Sh. Mahesh Chand Mittal alongwith photocopies of Addendum to Customer Application Form, PAN Card, CITI Bank Credit card Statement. (Page 1-4)
160. Receipt memo dated 12.02.2014 showing receipt of document from Shri Rakesh Singhal. (1 page)
161. Photocopy of the sale deed pertaining to the house no. A-I/84-A Lajpat Nagar, New Delhi. (1-9 Pages) 42 O.A. No.1175/2024 Item No.20
162. Receipt memo dated 12.02.2014 showing receipt of document from Shri Naeem Akhtar, Manager, MTNL) (1 page)
163. Attested photocopy of CAF pertaining to mobile no. 9013853325 in the name of Shri Yogendra Mittal S/o Shri Mahesh Chand Mittal along with attested copy of ID card of Shri Yogendra Mittal. (1 -2 pages)
164. Copy of statement Shri. Krishan Kumar recorded u/s 164 Cr.PC. (6 pgs)
165. Copy of statement Shri. Dushyant Singh Tomar recorded u/s 164 Cr.PC.
166. CFSL Report NO. CFSL-2013/G-411 dated 17.06.2013 signed by Sh. Gautam (7 pages) Rao, Sr. Scientific officer, Gr.-1, CFSL, New Delhi (Pages1-2)
167. CFSL Report bearing No. -2013/G-412 dt. 23.07.2014 (Video examination report) signed by Sh. P K. Gottam, Sr. Sc. Officer Gr.-I (photo) CFSL, New
168. CFSL Report bearing No. 2013/G-412 dt. 05.05.2014 (Forensic Voice examination report) signed by Sh. Amitosh Kumar, Sr. Sc. Officer, Gr.-II, CFSL, New Delhi. (1 to 16 pages)
169. Copy of statement Shri Ulhas Prabhakar Khaire recorded u/s 164 Cr.PC. (1-20 pages)
170. Letter dated 11-02-2014 from Sh. Chander G Khosla, Direcor (Administration) Trehan Home Developers Pvt. Ltd., Faridabad. (1 Page)
171. Attested Photocopy of Application Form pertaining to Flat No. J-09, Hillview Garden, Bhiwadi (1 Page)
172. Attested Photocopy of Buyers Agreements pertaining to Flat No. J-09, Hillview Garden, Bhiwadi (10 Page) 43 O.A. No.1175/2024 Item No.20
173. Attested Photocopy of Cheques of Rs. 18,50,000/- along with Photocopy of the receipt pertaining to Flat No. J-09, Hillview Garden, Bhiwadi (2 Page)
174. Attested Photocopy of Driving License of Mr. Lokeshwar Dev and Privanka Saraswat Dev (2 Page)
175. Attested Flat Allotees Account Statement pertaining to Flat No. J-09, Hillview Garden, Bhiwadi (2 Page)
176. Attested Photocopy of Sale deeds pertaining to Flat No. J-09, Hillview Garden, Bhiwadi (12 Page)
177. Attested Photocopy of Possession Certificate pertaining to Flat No. J-09, Hillview Garden, Bhiwadi (1 Page)
178. Letter No. 2534 RCAC-1 2013 A0001 dated 30.08.2013 address to Director CFSL New Delhi (03 pages)
179. Letter No. 2644 RCAC-1 2013 A0001 dated 13.09.2013 address to Director CFSL New Delhi. (04 pages)
180. CFSL Report No. 1355 dated 30.09.2013 pertaining to Hard-disc examination signed by Shri Gautam Roy, CFSL, New Delhi. (03 pages)
181. CFSL Report No. 1356 dated 30.09.2013 pertaining to Mobile and Sim Examination signed by Gautam Roy, CFSL, New Delhi. (04 pages)
182. Copy of email/note retrieved by CFSL from the Hard-disc seized by EOW, Delhi Police, from the residence of accused UIhas Prabhakar Khaire. (03 Pages)
183. Sanction for prosecution bearing No. F.No. C- 14011/9/2016- V&L dated 27.06.2016 in respect of Shri Yogendra Mittal. (4 pages) 44 O.A. No.1175/2024 Item No.20 List of witnesses "1. Sh. Raj Kumar Shah, Big Late Indra Deo Prasad Shah, Working As Inspector, D-2995, Pis No.160000199. Economic Offence Wing, Crime Branch Mandir Marg New Delhi (1-3 Pages)
2. Sh Rakesh Singal S/o Shri Ram Kumar Singal R/O B-95, Gandhi Nagar, Moradabad, Uttar Pradesh (1-2 Pages)
3. Sh. Krishan 5/0 Nate Singh, Village-Samalkhan, Ghari-Chajju, Distt. Panipat (Hr.) (1-2 Pages)
4. Sh Dushyant Singh Tomar S/o Sh. Promod Kumar Tomar, Vill- Alipur. Teh.-Garh Mukterwar, Distt. Hapur (UP), Present Address A-19. Police Staff Quarter, Vivek Vihar, Delhi-85 (1-3 Pages)
5. Sh. Anil Kumar Rewari S/O Sh. Sajjan Singh, VPO-Baroli Distt Rewari (Hr) (1-Page)
6. Sh. Rajesh Kumar S/o Late Silk Ram, Village- Ritholi, Distt. Rohtak (HR) (1-2 pages)
7. Sh Anil Kumar S/O Ramphal VPO- Mohammad Pur, Distt. Sonepat (HR) (1-2 Pages)
8. Sh. Bijender Singh S/O Sh. Rajender Singh, Village Mara, Tehsil - Gohana, Distt. Sonepat (Hr) (1- Page)
9. Sh. Sandeep Malik S/o Shayampal, Vpo Shamokalan, Police Station-Julana, Distt. Jind, (Hr.) (1-2 pages)
10. Sh. Sanjay S/o Sh. Mahender Singh, VPO Chirri, Police Station- Lakhan Majra, Distt. Rohtak (Hr.) (1- Page)
11. Sh. Baljeet Singh S/o Shri Darshan Singh r/o 12- A, Guru Angad Nagar Extension, Laxmi Nagar, Land 45 O.A. No.1175/2024 Item No.20 Mark, Near Paliwal Dramshala. Delhi-92, Presently Working in Raas Resturant, Hauz Khas Village (1-Page)
12. Sh. Vinay Kumar Saxena S/o Shri Devendra Kumar Saxena Working As Income Tax Inspector (Audit-1), O/o Commissioner Of Income Tax. (Audit-1) Central Revenue Building, New Delhi Room, R/o DG- 1062, Sarojni Nagar New Delhi, Permanent Resident Of B-9 Pocket-4, Kendriya Vihar-2 Sector 82, Noida. (1-4) Pages)
13. Sh. Ashok Goyal S/o Late R. S. Goyal, working as Income Tax Officer, O/o Commissioner Of Income Tax- V, Cr Building IP Estate, New Delhi. Permanent Resident Of 663, Ward No 1, Baniawara, Ballabhgarh, Haryana (1-3 Pages)
14. Sh. Sanjay Gupta S/o Shri S.P. Gupta, working As Chartered Accountant, At F-11, Green Park Extension. New Delhi. Permanent Resident Of A-52, Defence Colony, New Delhi-24 (1-4 Pages)
15. Shri Rajat Kapoor S/o Shri Rakesh Kapoor, Presently Working As Under Secretary, (Inv.)-II, CBDT, Department Of Revenue. Ministry Of Finance, Room No 254, North Block, New Delhi, Permanent Resident of 5C, Court Road Civil Lines, Delhi-54 (1-3 Pages)
16. Shri Jai Nath Verma S/O Shri Ram Adhin Verma, Presently Working As Deputy Commissioner, Income Tax, Central Circle-III, Room No 355, 3rd Floor, Ara Centre, Jhandewalan, New Delhi, Permanent Resident Of Village Khaspur, Ps, Aliganj, Distt. Ambedkar Nagar, (UP). (1-2 Pages)
17. Sh. Neeraj Aggarwal, S/o Sh. Arun Kumar Aggarwal, C/o Aggarwal PCO, Harthala, Sonakarpur, Near Gulap Masjid, Moradabad (UP) R/o D-198- Aashiyana Colony, Double Story, Moradabad (UP) (1-2 Pages) 46 O.A. No.1175/2024 Item No.20
18. Sh. Surinder Kumar S/o Shri Jagdish VPO. Garhi- Chhaju, Tehsil- Samalkha, Dist. Panipat (Haryana). (1-2 Pages)
19. Smt. Gulfijan Jamal W/o Sh. Javed Hussain, Permanent Resident of VPO Darapur, PS-Asmoli, The. Sambhal, Distt. Sambhal (Bhim Nagar) (UP) (1-Page)
20. Sh. Vinay Kumar Choudhary, Regional Inspector, RTO-Moradabad (UP). (1-Page)
21. Sh. Vishal Gaurav, S/O Hari Vishawas, Nodal Officer, Bharti Airtel-224, Okhla Phase-3, New Delhi. (1-Page)
22. Sh. Ravi Kumar Singal S/o Sh. Ram Kumar Singal, Rio B-95, Gandhi Nagar, Moradabad (UP). (Page-2)
23. Sh. Kamal Arora S/o Sh. Harish Arora, Working As Branch Head, HDFC Bank, Bamnauli Village, Dwarka Sector-28, Delhi, Permanent Rio C-164, Vikas Puri, New Delhi-18. (1-5 Pages)
24. Sh. Ratan Deep Singh Slo Sh. Balwant Singh, Working As Assistant Vice President In Axis Bank, Pahar Ganj Delni-45, Permanent Rio 433, C- Block, Millenium Apartment, Sector-18, Rohini, Delhi (1-2 Pages)
25. Ms. Suman Huria, Asstt Vice President, Branch Head, Axis Bank, HI Arcade, Shop No. G-03 To 06, Sector-5 (Mlu) Plot No. 14, Dwarka, New Delhi. (1- Page) 26 Sh. Saksham Rachhara, Sio Sh. BS. Rachhara, Dy Manager, Axis Bank, F-43, Kirti Nagar, New Delhi, R/O A5-3, A-4 Block Paschim Vihar, Delhi-63 Page) (1- Page)
27. Smt. Seema Sehgal, W/O Shri Sunil Kumar, Working As Chief Manager, Main Branch, Opp. Modi Cloth Mils, Modinagar, Distt-Ghaziabad, Permanent 47 O.A. No.1175/2024 Item No.20 Resident Of A-32, Prashant Vihar, Rohini, Delhi-85. (1- 2 Pages)
28. Sh. Devendra Kumar, Chief Manager, SBI, Rajouri Garden, J 2/17, BK Dutt Market New Delhi, S/O Shri Vishwanath Prasad. Permanent Resident Of H. No. A-4/18, Sector-18, Rohini, Delhi 85. (1-Page)
29. Sh. Ashwani Mehra, S/o Sh. G.D. Mehra, Working As DGM, IDBI Bank, Indian Red Cross Society Building, 1 Red Cross Road, New Delhi-01, R/o A- 2/208, Janakpuri, New Delhi. (1-2 Page)
30. Sh. Saurabh Chawla S/o Shri Prem Kumar Chawla. Working As Sr. Manager In Yes Bank, No. 10 West Avenue Road, Punjabi Bagh, New Delhi-110026, Permanent Resident of A-2/101, 2nd Floor Rajouri Garden, New Delhi-27 (1-2 Pages)
31. Sh. Chirag Jain Sio Sh. R.K. Jain, Working As Branch Manager, ICICI Bank, Pankat Arcade Shop No. 3, 4, 5, Plot No 5. Sector11, Dwarka. New Delhi, Permanent R/O Flate No. 4, Paras Vihar. Opp Ranaji Enclave, Main Najabgarh Road, New Delhi-43. (1-3 Pages)
32. Md. Irfan Azam Khan S/o Md. Azam Khan. Working As Manager In Idbi Bank, G- 1/G-6, Aggarwal Mali, Plot No. 3, Sector-5. Ashirwad Chowk, Dwarka, New Delhi- 75. Permanent R/O Village Fatehpur, Post Office-Bhutani, District-Sitamarhi Police Station- Sonbersha, (Bihar) (1-Page).
33. Ms. Hony Singh D/o Sh. Balraj, Working As Manager In IDBI Bank, G-1/G-6. Aggarwal Mall, Plot No. 3, Sector-5, Ashirwad Chowk, Dwarka, New Delhi- 75, Permanent R/o 211, Sector-1, Pocket-1, Dda-SFS Flats, New Delhi. (1-Page)
34. Sh. Gaurav Talwar S/o Sh. V. K. Talwar. Working As Asstt. Vice President, Branch Business Leader In Yes Bank, Khasara No 919-933 Old Delhi Gurgaon Highway, Village Kapashera, New Delhi, Permanent 48 O.A. No.1175/2024 Item No.20 R/O T-9/1202, Valley View Estate, Gwal Parhi, Gurgaon (Hr). (1-Page).
35. Smt. Satinder Kaur W/o Sh. Ajit Singh Ahuja, Working As Asstt. Manager In SBI, Personal Banking Branch, Parliament Street, Delhi Permanent R/O H- 313, Narayan Vihar, New Delhi, PF Code 3316246. (1-2 Pages)
36. Sh. Sumeet Sharma Sio Sh. Sudersan Kumar Sharma, Working As Service Manager In Kotak Mahindra Bank, JMD Regend Square Gurgaon, Permanent R/o A-40. Haus Khas-16. (1-2 Pages)
37. Sh Baibhav Kumar Rajauriya Slo Sh. Manav Pratap Sharma, Working As Dy Manager, Kotak Mahindra Bank, 8-1/517, Janak Puri New Delhi-58, New Delhi, Permanent R/o village Nagla Chhabela, Post- Barhn. Distt. Agra. (U.P). (1-2 Pages)
38. Smt. Priyanka Saraswat Dev Raksha J. Urs Dio Late Jai Manjunda Rajur & W/o Sh. Lokeshwar Dev Ulhas Prabhakar Khaire, Rio D-209, Ircon Apartment, Sector-18A, Plot No 14, Dwarka, New Delhi Presengly lodged in Tihar Jail No.-6. (1-3 Pages)
39. Sh. Ravi Kumar Singal, Slo Ram Kumar Singal Rio B-95, Gandhi Nagar, Moradabad (UP) (Page-1)
40. Sh. Baljeet Singh Kharab S/o Raghubeer Singh Kharab R/o 14-C, Samay Vihar Apartment, Sector-13, Rohini, New Delhi (1 Page).
41. Sh. Jagjot Singh Bhasin S/o Sardar Harpal Singh Bhasin Rio J-6/144, Rajouri Garden, New Delhi-27 (Page-1).
42. Md. Sabir Ali, Slo Amraddin, OS, O/ COS, P-19, Baroda House, New Delhi (Statement not recorded).
43. Sh. Satendra Singh Slo Sh. Itarbhajan Singh OS, Section- P-20, O/o COS, Baroda House, New Delhi. (Statement not recorded).
49 O.A. No.1175/2024Item No.20
44. Sh. Vijay Kumar Office Supdt. (Stress) Northen Rly Head Quarter Boarda House, New Delhi. (Statement not recorded).
45. Sh. Davaj Murmu, Manager, 17, Barakhamba Road, Connaught Place, Vijaya Bank, New Delhi (Statement not recorded).
46. Sh. Lakshya Khosla, Sr. Manager, 17, Barakhamba Road, Connaught Place, Vijaya Bank, New Delhi. (Statement not recorded).
47. Sh. Mukul Jain OS, Works Engineering Baroda House, Northern Railway, New Delhi. (Statement not recorded).
48. Shri Mast Ram, Sr. Clerk, Works Engineering Baroda House, Northern Railway, New Delhi (Statement not recorded).
49. Sh. Hardipinder Singh Mehta, Branch Head, G- 01 to G-06, Centric Plaza, Sector-11, Pocket-4, Plot-08, Dwarka, New Delhi (Statement not recorded).
50. Sh. Amit Bishnoi, Operation Head, Axis Bank, Palam Branch, New Delhi. (Statement not recorded).
51. Sh. Pantgnai Vijay Kumar S/o P Raja Roa, OS, Store Branch, Northern Railway Head Quarters, Baroda House, New Delhi (Statement not recorded).
52. Sh. Rakesh Kumar S/o Late Shir Babu Ram Section Officer, Pawan Hans Ltd. Safdurjung Airport, New Delhi-03. (Statement not recorded).
53. Sh. Ramesh K., S/o Sh. K.N.K. Pillai, C/o Pawan hans Ltd. Safadurzang Airport New Delhi-03. (Statement not recorded)
54. Sh. Dilip Kumar Dey, S/o Late Sh. S. K. Dey, C/o Pawan Hans Ltd. Safadurzang Airport, New Delhi-03. (Statement not recorded) 50 O.A. No.1175/2024 Item No.20
55. Sh Darban Singh, Senior Clk, R/o 154/12, Railway Colny, Shankar Market, New Delhi. (Statement not recorded)
56. Sh. Bishamber Senior Clk, R/o T-558, Gali No. 22, Balijeet Nagar, New Delhi (Statement not recorded)
57. Sh. Sunil Mishra, Deputy Branch Manager, Sector-5, Dwarka, New Delhi (Statement not recorded)
58. Sh. Pranesh Kumar Chaudhuri, Branch Head, ING Vysya Bank Ltd. Dwarka Branch. (Statement not recorded)
59. Sh. Ramdas Verma Section Engineer Pawan Hans Helicopter, Safdarjung Airport, New Delhi. (Statement not recorded).
60. Sh. Rajan Arora, Branch Manager, ICICI Bank, LSC-3, Plot no. 586, Sector-6, Dwarka, New Delhi. (Statement not recorded)
61. Sh. Chhattar Pal Singh, Asstt Manager State Trading Corporation Ltd. Personnel Division, Jawahar Vayapar Bawan, 1-Tolstoy Marg, New Delhi-01. (Statement not recorded)
62. Sh. Sat Narayan Prajapati, Jr. Asstt. State Trading Corporation Ltd. Personnel Division, Jawahar Vayapar Bawan- 1-Tolstoy Marg, New Delhi-01. (Statement not recorded)
63. Smt. Priya Pallavi, Working As Branch Operation Manager, HDFC Bank, Dwarka Sector-5, Delhi, Permanent R/O C-1, 62, Sanik Nagar, Uttam Nagar, New Delhi-59 (Statement not recorded)
64. Sh. Satendra Singh, Inspector, CBI, AC-I, New Delhi (Statement not recorded).
65. Sh. JB. Vashishta, Inspector, CBI, AC-I, New Delhi (Statement not recorded) 51 O.A. No.1175/2024 Item No.20
66. Sh. DK Sirohi, Inspector, CBI, AC-I, New Delhi (Statement not recorded)
67. Sh. Akash Jain, Ld. MM-06. Patiala House Court, New Delhi. (Statement not recorded).
68. Sh. R. S. Solanki, Inspector, AC-I CBI, New Delhi (Statement not recorded)
69. Sh. Vipin Kumar, Dy SP, AC-II, CBI, New Delhi (Statement not recorded)
70. Sh. R. L. Yadav, Dy SP, CBI, AC-I, New Delhi (Statement not recorded)
71. Shri V.Vinod Kumar, Under Secretary, Govt. of India, Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, North Block, New Delhi (Statement not recorded-He has signed sanction for prosecution) We have gone through the list of documents and that of the witnesses attached with the charge memorandum in the departmental proceedings, and find that it contains the same documents and witnesses as cited in the criminal case, except the documents mentioned at serial numbers 182 and 183 of the list of documents, and the witness mentioned at serial number 71 of the list of witnesses attached with the charge sheet in the criminal case.
10. The thrust of the arguments of the learned counsel for the respondents is twofold, i.e., (i) acquittal by a criminal 52 O.A. No.1175/2024 Item No.20 court would not debar an employer from exercising its power in accordance with the Rules and Regulations in force, and
(ii) that the two simultaneous proceedings, namely, criminal and departmental, are entirely different. To substantiate his arguments, learned counsel has relied upon the decisions of the Hon'ble Supreme Court in Ajit Kumar Nag (supra) and Heem Singh (supra).
11. It is seen that the departmental proceedings and the criminal proceedings are based on identical and similar set of facts and the charge in a departmental case against the applicant and the charge before the criminal court is one and the same. The nature of the case initiated against the applicant on the basis of evidence and material collected against him during inquiry and investigation and as reflected in the charge-sheet, factors mentioned are one and the same.
In other words, charges, evidences, witnesses and circumstances are one and the same. Moreover, since the applicant has been discharged by the Hon'ble High Court in the criminal proceedings due to insufficient evidence, it would be unjust and unfair and rather oppressive to allow the findings recorded in the departmental proceedings to stand, 53 O.A. No.1175/2024 Item No.20 the charge levelled against the applicant in both the proceedings being identical. This view finds support from the decision of the Hon'ble Apex Court in G.M. Tank v. State of Gujarat, (2006) 5 SCC 446, relevant portion whereof is extracted hereunder:-
"30. The judgments relied on by the learned counsel appearing for the respondents are distinguishable on facts and on law. In this case, the departmental proceedings and the criminal case are based on identical and similar set of facts and the charge in a departmental case against the appellant and the charge before the criminal court are one and the same. It is true that the nature of charge in the departmental proceedings and in the criminal case is grave. The nature of the case launched against the appellant on the basis of evidence and material collected against him during enquiry and investigation and as reflected in the charge-sheet, factors mentioned are one and the same. In other words, charges, evidence, witnesses and circumstances are one and the same. In the present case, criminal and departmental proceedings have already noticed or granted on the same set of facts, namely, raid conducted at the appellant's residence, recovery of articles therefrom. The Investigating Officer Mr. V.B. Raval and other departmental witnesses were the only witnesses examined by the enquiry officer who by relying upon their statement came to the conclusion that the charges were established against the appellant. The same witnesses were examined in the criminal case and the criminal court on the examination came to the conclusion that the prosecution has not proved the guilt alleged against the appellant beyond any reasonable doubt and acquitted the appellant by its judicial pronouncement with the finding that the charge has not been proved. It is also to be noticed that the judicial pronouncement was made after a regular trial and on hot contest. Under these circumstances, it would be 54 O.A. No.1175/2024 Item No.20 unjust and unfair and rather oppressive to allow the findings recorded in the departmental proceedings to stand."
(emphasis supplied)
12. The aforesaid view has also been followed by the Hon'ble Apex Court in various decisions, including the recent one in Ram Lal (supra), wherein it has categorically been held that in the teeth of the findings of the appellate Judge, the disciplinary proceedings and the orders passed thereon cannot be allowed to stand since the charges levelled therein were not just similar but akin; and the evidences, witnesses and circumstances were all the same. Relevant portion of the said decision reads thus:
"30. We are additionally satisfied that in the teeth of the finding of the Appellate Judge, the disciplinary proceedings and the orders passed thereon cannot be allowed to stand. The charges were not just similar but identical and the evidence, witnesses and circumstances were all the same. This is a case where in exercise of our discretion, we quash the orders of the disciplinary authority and the appellate authority as allowing them to stand will be unjust, unfair and oppressive. This case is very similar to the situation that arose in G.M. Tank..."
(emphasis supplied)
13. Admittedly, the offences are tried in the criminal court and after the trial, the court may convict or acquit the 55 O.A. No.1175/2024 Item No.20 accused. Even at the pre-trial stage, an accused may be discharged too, as has been done in the instant case, which can be construed to be 'honourable acquittal'.
14. An 'acquittal' generally means that the person has not committed the offence for which he was charged and tried;
the cloud on his presumed innocence, thus, stands removed.
Acquittal is recorded when prosecution fails to prove its case beyond all reasonable doubt; that is, when the guilt is not proved to the hilt. The benefit of doubt given to the accused does not mean that he was involved in the case, but the same could not be established by the prosecution.
15. In criminal jurisprudence, the term "beyond reasonable doubt" employed in a judgement ordinarily does not imply stigma qua the one who was accused. However, that is not the end of the matter when the accused being a delinquent employee as well, is facing a disciplinary proceeding on the same set of allegations. That is where the plea of 'honourable acquittal' factors. Notwithstanding the above plea, the idea of 'honourable acquittal' is not easy to 56 O.A. No.1175/2024 Item No.20 define albeit it can be illustrated. If an accused is discharged at pre-trial stage or the criminal proceeding launched against him is quashed, there is no difficulty in treating the same as the case of 'honourable acquittal' for the limited purpose of disciplinary inquiry. This view has been held by the Hon'ble Apex Court in Commissioner of Police, New Delhi v.
Mehar Singh, (2013) 7 SCC 68 and followed by the Hon'ble High Court of Karnataka at Bengaluru in P.V. Rudrappa (supra). Relevant portion of the same reads thus:
"...the expressions "honourable acquittal", "acquitted of blame" and "fully exonerated" are unknown to the Criminal Procedure Code or the Penal Code. They are coined by judicial pronouncements. It is difficult to define what is meant by the expression "honourably acquitted". ... when the accused is acquitted after full consideration of the prosecution case and the prosecution miserably fails to prove the charges leveled against the accused, it can possibly be said that the accused was honourably acquitted."
(c) The idea of 'honourable acquittal' is not easy to define although it can be illustrated. If an accused is discharged at pre-trial stage or the criminal proceeding launched against him is quashed, there is no difficulty in treating the same as the cases of 'honourable acquittal' for the limited purpose of disciplinary enquiry. (We are mindful that the question of acquittal comes post trial). A case of 'honourable acquittal' may arise when, after trial the Criminal Court orders acquittal with any of nearly the following illustrives:
57 O.A. No.1175/2024Item No.20
(i) the accused is falsely prosecuted to seek vengeance or for some ulterior motive.
(ii) that there is absolutely no evidence to implicate the accused in the proceedings;
(iii) there is very little evidence which is insufficient to connect the accused with the commission of crime;
(iv) the prosecution has miserably failed to prove the charges against the accused;
(v) the prosecution witnesses are unworthy of any credit and their version does not generate any confidence."
16. We are also of the opinion that the very basis to initiate the disciplinary proceeding is the criminal proceeding initiated against the applicant by the CBI, and since the latter proceeding has culminated into 'discharge', there would be no cogent reason to continue with the disciplinary proceeding.
17. In the conspectus of the facts and circumstances as well as discussion brought out above, we are of the considered opinion that the impugned memorandum dated 27.06.2016 by virtue of which the respondents have decided to hold disciplinary proceedings against the applicant on the same 58 O.A. No.1175/2024 Item No.20 set of charge levelled against him in criminal proceedings, deserves to be quashed and set aside. We, therefore, allow the instant O.A. in the following terms:-
(i) Impugned memorandum dated 27.06.2016, initiating departmental proceedings against the applicant, is quashed and set aside;
(ii) Pursuant to quashing of the impugned memorandum dated 27.06.2016, the applicant shall be entitled to all consequential benefits flowing therefrom.
18. Pending M.A.(s), if any, shall also stand disposed of.
19. There shall be no order as to costs.
( Sanjeeva Kumar ) ( Justice Ranjit More )
Member (A) Chairman
/sunil/
SUNIL Digitally signed by
SUNIL KUMAR
KUMAR SHARMA
Date: 2024.07.04
SHARMA 15:19:39 +05'30'