The Gauhati High Cout, on Friday denied bail to a tax Practitioner Ramesh Goenka and Pranjal Sarmah who were arrested by CBI in a bribery case relating to tax evasion.
Recently, the CBI arrested a Delhi-based Income Tax Commissioner Shwetabh Suman, for allegedly receiving fifty lakh rupees as bribe for passing favourable orders in tax assessment of a businessman in a shell company matter.
A single-judge bench of Justice Rumi Kumari Phukan passed the order after CBI counsel Subhash Chandra Kayal opposed their bail pleas, contending that there is sufficient material to show the complicity of the accused in the commission of the offence.
Two other accused who were arrested in this case, commissioner of income tax (audit) Swetabh Suman and income tax officer (audit) Pratap Das, have also moved the high court for bail and their prayers will be heard shortly.
According to the prosecution, the Commissioner of Income Tax(Audit) with additional charge of Jorhat, Swetabh Suman, entered into a conspiracy with the income tax officer Pratap Das; Ramesh Goenka and Amit Goenka, both are advocates and Chartered Accountants at Guwahati; and Suresh Agarwalla, Director of M/s Win Power Infra Private Limited at Jorhat having office at Guwahati and Delhi, agreed to show undue favour to Suresh Agarwalla by way of passing favourable order in an appeal arising out of an assessment order in respect of one shell company of Suresh Agarwalla and in the process the said Income Tax Commissioner took process to obtain illegal gratification to the tune of Rs 40 lakh with the assistance of the said Ramesh Goenka and others named above.
It is alleged that in the said process, Ramesh Goenka tried to negotiate the bribe amount with the Commissioner of Income Tax at Rs 40 lakh and the said Suresh Agarwalla also agreed to pay the said amount to Ramesh Goenka and the said amount was collected through one of the employees Pranjal Sarma of Suresh Agawalla and delivered to Ramesh Goenka and the said amount was recovered by the CBI from the possession of accused Ramesh Goenka.
The senior counsel appeared for Ramesh Goenka has contended that such recovery of Rs 40 lakh from the house of the accused cannot be a doubtful matter because of his status as a senior tax consultant having reputation in the society who himself is a heavy tax payer. In this context certain income tax return for the period 2015-17 has been referred.
The Court noted that the amount of Rs 40 lakh which was recovered from the possession of Ramesh Goenka was sent by Suresh Kr Agarwalla as a bribe towards delivery to the Commissioner of Tax with whom the matter was negotiated for passing favourable order in favour of M/s Win Power Infra Ltd.
Rejecting the bail application, the Court noted that “There is yet another serious reflection in the case diary that the main portion of the favourable order passed by the Commissioner of Tax on 10.4.2018 in favour of the said Win Power Infra Ltd was prepared by Ramesh Goenka, which was sent by him on his personal email. After receiving the money, when Ramesh Goenka was about to deliver it to the Commissioner of Income Tax, the money was seized by the CBI.”
“Having regard to the nature of serious accusation and in view of the finding of incriminating material against the accused petitioner and the serious objection raised by the investigating officer and for conducting smooth and effective investigation, this court is not inclined to grant bail to the accused petitioner,” the Court added.
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