ANANDA SEN,J. - (1.) The petitioner is an accused for allegedly committing an offence punishable under Sections 120B , 511 of the Indian Penal Code, Sections 7 , 12 and 13(2) read with Section 13(1)(d) of the Prevention of Corruption Act.
(2.) The allegations in the first information report is that one Tapas Kumar Dutta, Principal Commissioner of Income Tax, Ranchi entered into a criminal conspiracy with other Income Tax Officers and other persons and thereafter transferred the Income Tax Files of several assesses from Kolkata to Ranchi and Hazaribagh. Further, as a part of the said conspiracy, re- assessment was done in respect of the said companies, whose files were transferred and thereafter huge tax benefits have been given to the said assesses. It is alleged that the said benefits were given to the assesses for which those assesses have paid huge amount by way of bribe.
(3.) On the basis of the aforesaid allegations, FIR was lodged against said Tapas Kumar Dutta and all the other named accused persons including this petitioner.;