Petitioner is that the fact that this O-3 notice is backdated is evident from the
notice which is titled as "Form ... notices in a backdated manner. The same being
backdated is, prima facie, evident from the use of the title "Form
Kumar Sharma/co-accused
tried to outsource the work of preparing backdated statutory records
and registers of the companies under investigation with the help ... accused (A-79) tried
to outsource the work of preparing backdated statutory records and
registers of the companies under investigation with the help
maintained by Principal
Director General of Income Tax (System) by making backdated reference
to document dated 13.09.2019 through an upload on 03.12.2019. He
referred
with under instruction of Shafali. After
investigation further we found that backdated verbal
warning letters were created and filed in Erum‟s personal
folder ... guest
complaints about Erum and proceeded to prepare the
backdated verbal warning letters in Tanpreet‟s office.
Syed was present during this time
