ANANDA SEN,J. - (1.) Heard learned counsel appearing for the petitioner and learned counsel for the CBI.
(2.) The petitioner is an accused for allegedly committing offence punishable under Section 120B & 511 of the Indian Penal Code, Section , 7 , 12 , 13(2) r/w 13(1)(d) of the Prevention of Corruption Act in connection with R.C. AC1 2017 A 0003 (RC 3(A)/2017 D), pending in the Court of Special Judge, CBI, Ranchi.
(3.) The allegation 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. As a part of the said conspiracy, reassessment 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 had paid huge amount by way of bribe.;