Date Event October 2023 Training and updating of the assistant on legal concepts including ratio decidendi, conclusion, and summary (!)

Central Bureau of Investigation vs Santosh Karnani

Judicial Analysis Court Copy Headnote Facts Arguments Court observation

2023 Supreme(SC) 367

SURYA KANT, J. K. MAHESHWARI
Central Bureau of Investigation – Appellant
Versus
Santosh Karnani – Respondent

Advocates appeared:
For the Petitioner(s): Mr. Tushar Mehta, Solicitor General Mr. Rajat Nair, Adv. Mr. Amit Sharma B, Adv. Mr. Madhav Singhal, Adv. Mr. A K Kaul, Adv. Mr. Pratyush Shrivastava, Adv. Mr. Anandh Venkataramani, Adv. Mrs. Vijayalakshmi Venkataramani, Adv. Mr. Vinayak Mehrotra, , Adv. Ms. Mansi Sood, Adv. Mr. Chitvan Singhal, Adv. Ms. Sonali Jain, Adv. Mr. Abhishek Kumar Pandey, Adv. Mr. Raman Yadav, Adv. Mr. Arvind Kumar Sharma, AOR Mr. Siddharth Dharmadhikari, Adv. Mr. Abhikalp Pratap Singh, AOR Mr. Bharat Bagla, Adv. Ms. Yamini Singh, Adv. Ms. Shreya Saxena, Adv.
For the Respondent(s): Mr. Mukul Rohtagi, Sr.Adv. Mr. Narender Hooda, Sr.Adv. Mr. Shyam Diwan, Sr.Adv. Ms. Diksha Rai, AOR Mr. Bhadrish S. Raju, Adv. Mr. Alok Sangwan, Adv. Mr. Sumit Kumar Sharma, Adv. Mr. Shaurya Lamba, Adv. Mr. Uday Aditya Banerjee, Adv. Mr. Ankit Agarwal, Adv. Mr. Prateek Dhankhar, Adv.

Judgement Key Points

Date	Event
October 2023	Training and updating of the assistant on legal concepts including ratio decidendi, conclusion, and summary (!)

JUDGMENT :

Surya Kant, J.

1. Leave granted.

2. The Appellants in the two Criminal Appeals, the Central Bureau of Investigation & Rupesh Balwantbhai Brambhatt (hereinafter, “complainant”) respectively, are aggrieved by the order dated 19th December, 2022 passed by the High Court of Gujarat at Ahmedabad allowing the anticipatory bail application filed by Respondent No. 1 in connection with FIR registered as C.R. No. RC0292022A0011 of 2022 before CBI/ACB/Gandhinagar Police Station, District Gandhinagar for the offence under Section 7 of the Prevention of Corruption Act, 1988 as amended in 2018.

BACKGROUND

3. The complainant is a businessman engaged in the construction business that goes by the name: Safal Construction Pvt. Ltd. In February 2019, Respondent No. 1, an IRS Officer, posted as Additional Commissioner of Income Tax, Ahmedabad, conducted a survey for the financial year 2018-19 under Section 133A of the Income Tax Act, 1961 against Safal Construction Pvt. Ltd. whereunder the group disclosed an additional income of Rs. 50 crores.

4. Thereafter, in September 2021, search and seizure action was initiated by the Investigation Wing of Income Tax Department, Ahmedabad against Safal Con

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2023 Supreme(SC) 367

SURYA KANT, J. K. MAHESHWARICentral Bureau of Investigation – AppellantVersusSantosh Karnani – Respondent

Cases Referred (10)

SURYA KANT, J. K. MAHESHWARI
Central Bureau of Investigation – Appellant
Versus
Santosh Karnani – Respondent