TaxTMI 
TaxTMI 
TaxTMI 
2022 (3) TMI 95
X X X X Extracts X X X X
X X X X Extracts X X X X
....BI/AC-III, Delhi. 2. Mr. Amit Sharma, learned Senior Counsel appearing for the applicant, submitted that the applicant, who is a qualified Chartered Accountant (CA), was arrested on 31.12.2021, whereafter he was remanded to police custody till 08.01.2022, and ever since 09.01.2022, he is in judicial custody. It was further submitted that as per the prosecution case, the applicant's phone was on surveillance, however no transcript of any conversation has been placed on record to back-up the allegation that the applicant was aware of the facts or involved in any other illegal activity. Rather, there is no record of any call between the applicant and the accused/Akil Ahmad, except one call which was made by the applicant at the instance of th....
X X X X Extracts X X X X
X X X X Extracts X X X X
....n accordance with his profession. In connection with the observations made by the Trial Court on the aspect of 'Triple test' while rejecting bail application of the applicant, it was contended that the applicant being a professional Chartered Accountant is not a flight risk and the possibility of his tampering with evidence does not exist, as all documents/electronic records relevant to the case, including voice samples, have already been seized. It was also urged that while in custody, the applicant has cooperated in the investigation. 5. Mr. Nikhil Goel, learned SPP for the CBI, on the other hand, vehemently opposed the bail application. It was submitted that the applicant has been a Chartered Accountant for the accused/Akil Ahmad as we....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ing serious in nature and considering the professional capabilities of the applicant, his release is likely to impact further investigation, as he may tamper with the evidence. 7. In rebuttal, learned Senior Counsel appearing for the applicant re-emphasised that the applicant had no knowledge that what was handed over to him by accused/Sunil Kumar Verma for the accused/Akil Ahmad was actually bribe money. He urged that there is no evidence on record/document to show that the applicant was aware of the source of the money brought by accused/Sunil Kumar Verma or the fact that it was a payment towards 'bribe'. It was reiterated that the CBI has not placed on record any transcript of conversation between the applicant and the accused/Akil Ahma....
X X X X Extracts X X X X
X X X X Extracts X X X X
....eme Court that economic offences constitute a class apart and need to be visited with a different approach in matters of bail. In the present case, a perusal of the material placed on record would show that the FIR in question came to be registered on 30.12.2021 on the basis of source information that one Akil Ahmad, Regional Officer, National Highway Authority of India (hereinafter, referred to as the 'NHAI') was in the habit of demanding and accepting illegal gratification from NHAI Contractors for clearing their pending bills and for issuing Provisional Commercial Operations Date for completed projects. On 30.12.2021, Akil Ahmad demanded illegal gratification from one Retnakaran Sajilal, General Manager, M/s Dilip Buildcon Pvt. Ltd. (her....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ccused/Mahim Pratap Singh Tomar, who has already been released on bail. An intimation regarding the same is stated to have been given to the Income tax authorities. The co-accused persons, namely Retnakaran Sajilal, Sunil Kumar Verma and Uma Soni have also been granted bail. Except the order dated 07.01.2022, whereby co-accused/Devendra Jain was admitted to regular bail, no other order granting bail to co-accused persons has been challenged till date. 14. Insofar as the observation by the Trial Court, that the applicant is likely to tamper with the evidence as he is a Chartered Accountant, is concerned, the Supreme Court in P. Chidambaram v. Central Bureau of Investigation reported as (2020) 13 SCC 337 has observed as follows:- "26. As d....