ZUNZAR SURESH PAWAR Vs. UNION OF INDIA

JUDGEMENT

(1.) Revision petitioners, who are arraigned as accused in Crime No.RC Pune/2017/A/00013, which came to be registered at the instance of CBI, are hereby challenging common order dated 11-04- 2025 passed by learned Special Judge (CBI), Aurangabad on application Exhibits 20 and 21 pressed into service by the accused seeking discharge under Sec. 227 of the Code of Criminal Procedure. (Cr.P.C.)

(2.) Above crime came to be registered on the premise that, in all four accused (present petitioners) had entered into a conspiracy for finalizing tax liability of a coaching classes namely M/s. Gurukul Coaching Classes run by accused no.3 - Nirmal Kumar Biswal, for the years 2013-14, 2014-15 and 2015-16 by deliberately showing less income than the actual earned i.e. by suppressing and manipulating record during an Income Tax Survey conducted on 24/2/2015. It is a specific allegation that in doing so, accused nos.1 and 2, who were Income Tax Officers of Ward Nos.3(2) and 3(1) respectively at the relevant time, by conniving with accused no.4, N.G.Kulkarni, a Tax Consultant, helped accused no.3, Nirmal Kumar Biswal, in evasion of tax liability thereby causing wrongful loss to the Government and causing wrongful gain to Gurukul Coaching classes of which accused no.3 was one the partners. There are allegations that revision petitioner no.1 Zunzar Pawar has received kickback to the tune of Rs.20,00,000.00. It is further specifically alleged that the revision petitioner no.1 Zunzar Pawar was not at all authorized to conduct any survey but he deliberately participated in the Survey to favour accused no.3.

(3.) Pointing to the above accusations, Shri Deshpande, learned counsel for the applicants would contend that, above accusations are misconceived and misplaced and without any foundation. He would strenuously submit that, at the outset, there was no material to indicate any conspiracy being hatched by present revision petitioners. He further pointed out that, in the Income Tax Survey, certain minor irregularities were detected and on it being pointed out, income tax to that extent was also duly paid and accepted and therefore, it is his fundamental submission that the very foundation of causing loss to the Government by evading tax itself gets knocked off at the bottom.