The Supreme Court granted interim bail to an assessee who was incarcerated in the correctional home to finalize their return under the Income Tax Act, of 1961.
Bimal Ramgopal Agarwal, the appellant sought the interim bail for the purpose of finalizing the accounts for filing returns under the provisions of the Companies Act and the Income Tax Act. He is, incarcerated in Sabarmati Central Correctional Home at Ahmedabad and for the aforesaid purpose, he needs to travel to Mumbai.
It was contended by the petitioner that he had failed to persuade his Auditors to bring the statements to the correctional home for verification and signing.
After considering the circumstances, the bench comprising Justice Aniruddha Bose and Justice Bela M Trivedi granted the “interim bail for three days, upon setting aside the impugned order, with the following conditions:-
(i) He shall be released on interim bail for three days subject to such terms the Trial Court may consider fit and proper in addition to the conditions which we stipulate here.
(ii) He shall be permitted to travel to Mumbai for three days but during this period, he shall be escorted by a team of Officers of the Central Bureau of Investigation (‘C.B.I.’) at his own cost. The said team of Officers shall accompany him to Mumbai and also escort him to any place he visits there for the purpose of preparing returns/reports under the aforesaid statutes.
(iii) The appellant shall also make proper arrangements for accommodation of the said team of Officers at the place where he would be residing in Mumbai.
(iv) After three days from the date he is released from the correctional home, he shall return there.”
The present appeal was allowed by setting aside the impugned order.
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