2017 (12) TMI 1033

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....t 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.....

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.... the Companies Act, there cannot be a controller of a company. He further submits that the term controller is unknown in the Company Law. He submits that the petitioner is neither a Director nor the promoter or shareholder of the said company and thus his implication in this case is absolutely bad. He further submits that in this case charge sheet has already been submitted and during the entire period of investigation, this petitioner cooperated with the agency, thus he was not taken into custody during investigation. It is stated that only a day prior to the submission of the charge sheet, when the investigation was in fact complete, this petitioner was taken into custody on 07.09.2017. He further submits that there was no occasion to tak....

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....nduit, other matters may surface for which the petitioner does not deserves bail. 9. After hearing the parties and after going through the records, I find that the income tax files of several companies, which were being assessed at Kolkata, were transferred to Ranchi and Hazaribagh. Sri Tapas Kumar Dutta passed orders setting aside the assessment orders, remanding the matter to different income tax officials with directions and observations. Thereafter, on reassessment, the demands were reduced drastically by the income tax officials. There is allegation against this petitioner that he is one of the conduits and was feeding Tapas Kumar Dutta with bribe. Huge amount of gold and cash was recovered from the possession of Tapas Kumar Dutta. ....