The District Court of Delhi proceeded against the accused who has allegedly indulged in bribing the Income Tax Officer along with two Chartered Accountants (CAs).
The Complainant Krishan Kumar is one of the partners of a firm known as M/s Square 9 Inn. P.R.Meena was the Income Tax Officer (ITO) dealing with the ITR of the said firm. Deepak Aggarwal is a Chartered Accountant in the firm known as M/s. P.K. Garg and Associates. Ms. Parul Garg is also a Chartered Accountant in the said firm and is daughter of P.K. Garg and P.K. Garg is the husband of the daughter of the sister of the complainant.
The share of Sh. P.K. Garg in this firm is 55%, shares of Accused Deepak Aggarwal and Accused Ms. Parul Garg are 15% each and one Satish Gupta is having remaining 15% share in the said firm.
The firm M/s Square 9 Inn had received a notice from the Income Tax Department regarding assessment of income for the Assessment Year. The complainant contacted his Chartered Accountant Deepak Aggarwal who dealt with the said notice. The complainant was told by Deepak Aggarwal that the ITO is demanding a bribe of Rs. 5 Lakhs and the complainant is required to meet him for settling this amount. A meeting was fixed between the complainant and the said ITO on February 22, 2016 between 3:00 to 4:00 pm at the Income Tax Office.
The conversation showed demand of Rs.3.5 Lacs as bribe money and the role of CA, Deepak Aggarwal and CA Ms. Parul Garg as middlemen to the commission of the crime. The conversation also showed familiarity amongst the accused persons.
The Special Judge, Arun Bhardwaj noted that for the offence of conspiracy, direct evidence is seldom available as the conspiracies are hatched in darkness and the offence of conspiracy is to be proved by circumstantial evidence.
The court summoned P.K. Garg under Section 319 Cr.P.C. to face the trial for the offence under section 120B of IPC read with Section 13(1)(d) read with 13(2) of Prevention of Corruption Act, 1988 of conspiring with the public servant P.R. Meena and CA Deepak Aggarwal for taking bribe of Rs.3.5 Lakhs from the complainant Sh. Krishan Kumar.
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