2023 (2) TMI 91

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..... ally working as gas cylinder delivery boy and welder in whose accounts the transaction worth Rs.1,35,00,000/- is shown to have taken place. According to the prosecution, it is the applicant who is the person behind Sneheshwara Enterprises Private Limited operating the affairs with these two Directors as fronts. The statement of the Chartered Accountant reveals that it is the applicant who had approached him for the work relating to the formation of the company. This is not a fit case to grant relief of pre-arrest bail to the applicant. The anticipatory bail application is rejected.
M. S. KARNIK, J. For the Applicant : Mr. Brijesh Pathak. For the State : Mr. S. V. Gavand, APP. PI Preetam S. B., Unit XII (Sales Tax), EOW, Mumbai is pr .....

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..... d during the course of the investigation, the statement of the Chartered Accountant Shri Omprakash Hariprasad Ajmera was recorded. In his statement it is indicated that the applicant had approached the firm for the work relating to the formation of private limited company. The name of the directors was to be Dilkhush Abdul Jabbar and Vijay Singh Naruka. 4. Learned counsel for the applicant submitted that the FIR was registered in the year 2019. Pursuant to the notice issued to the applicant, he attended the Investigation Officer on as many as four occasions and co-operated with the investigation. It is submitted that the case rests on documentary evidence. The custody of the applicant is not required. It is further submitted by learned cou .....

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..... of tax. The allegation is that the applicant has produced fraudulent documents and fraudulent NOC while obtaining the registration itself under the said Act. This can be seen from the statement of the owner of the premises. 7. Learned APP submitted that the applicant has not co-operated with the investigation. It is after the statement of the Chartered Accountant was recorded that the involvement of the present applicant came to light. The persons who are shown to be directors namely Dilkhush Abdul Jabbar and Vijay Singh Naruka are factually working as gas cylinder delivery boy and welder in whose accounts the transaction worth Rs.1,35,00,000/- is shown to have taken place. According to the prosecution, it is the applicant who is the perso .....

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