LALIT BISNOI Vs. STATE OF GUJARAT & 9

JUDGEMENT

(1.) This Revision Application preferred by the applicantIncometax Department seeks to challenge the order dated January 16, 2015 passed by the learned 3rd Additional Sessions Judge, Surat, in Criminal Miscellaneous Application No.1275 of 2014, whereby the learned Judge rejected the application preferred by the applicant under section 132A of the Incometax Act, 1961 (hereinafter referred to as 'the Act') read with sections 451 and/or 457 of the Code of Criminal Procedure, 1973 (hereinafter referred to as 'the CrPC').

(2.) The seminal facts in a capsulised form for the purpose of determining the present Revision Application are as follows :

(3.) A fortiori, Shri M.M. Bhatt, learned Senior Counsel with the learned Standing Counsel Mrs.Mauna M.