‘Shoddy probe in I-T fraud’: Action ordered against IO
Mumbai, Aug 28, 2024
Even as a special CBI court on Wednesday convicted and sentenced two private persons to five years of rigorous imprisonment for defrauding the income-tax department of around Rs 2.3 crore in 2010 and acquitted six others, including income-tax officers, the judge said the probe was shabby and designed to leave loopholes. The judge directed appropriate action against the investigating officer (IO) K Babu.
"With respect to the investigating officer, K Babu has not carried out a proper investigation. He has not obtained any certificate... of the Bankers' Book of Evidence Act and... Indian Evidence Act to prove the bank account statements of the witnesses or the accused persons," the judge said.
Among those acquitted were Pramod Prabhakaran, I-T inspector; Rajesh Pillai, senior tax inspector; Raju Nagpure, IT employee; Srikant Ugale, tax assistant; Manoj Sangtani, property consultant; and Munaf Kasmani alias Munaf Machiwala, a businessman.
The judge observed the officer relied on the confessional statement of the accused, which was not admissible.
"He has not resent the papers to the handwriting expert when he knew that the handwriting expert has not opined about the specimen signature and handwriting of Manoj Sangtani... He has not collected any evidence to prove that Manoj Sangtani... opened 5 fictitious bank accounts in Bank of India... He has not recorded the statement of witnesses who have put their signatures," said Special Judge V P Desai.
Special public prosecutor for CBI, Sandeep Singh, submitted that leniency cannot be shown in economic offences. The judge said the prosecution proved that on the basis of fake entries, there were income-tax refunds to 103 PANs.
In a 155-page judgment, sentencing Mohan Ghadge (61) and Dilip Vyas (60), the judge said, "It cannot be brushed aside that fake income-tax refunds were generated because of the criminal overacts of these accused persons. The economy of the country suffered due to the criminal overact...."
On Feb 4, 2010, the then additional commissioner of income tax filed a complaint with the deputy inspector general of police, CBI's ACB wing. It was alleged that the accused allegedly used the assessing officers code (AO code) and user ID of a deputy commissioner of income tax (DCIT), to cause a loss of approximately Rs 2.3 crore to the I-T department and gain corresponding wrongful benefits for themselves.
The prosecution submitted the accused conspired, resulting in the issuance of fake refunds to persons who are not entitled to them. It was further submitted PAN, Aadhar and ration cards, and blank signed cheques were obtained from beneficiaries and witnessed by Ghadge, Vyas, Sangtani and Kasmani. The prosecution alleged they provided these documents to I-T officers. It was submitted the deputy commissioner's user ID, password and code were obtained by Pillai and fake entries made. The judge said Rs 9 lakh recovered was to be given to the I-T department.
[The Times of India]
