JUDGMENT :

1. Heard learned counsel for the parties.

2. The petitioner has filed the instant application for quashing of the First Information Report of Gandhi Maidan P.S. Case no. 549 of 2021 registered under sections 420, 409, 406, 462, 206, 217, 201, 34, 120B and 37 of the Indian Penal Code.

3. As per the prosecution case based on the written statement dated 20.11.2021 of Smt. Priyanka Sharma (respondent no. 5), Deputy Director of Income Tax (Inv), Unit-2(2), Guwahati addressed to the SHO, Gandhi Maidan Thana, Patna alleges inter alia that in course of search and seizure conducted on 5.10.2021 at 3rd floor, Khataruka Niwas, South Gandhi Maidan, Patna in the case of Smt. Sunil Khemka, Smt. Sunita Khemka and Smt. Shivani Khemka, order under section 132(3) of the Income Tax Act, 1961 was served by the Authorised Officer to the HDFC Bank, Exhibition Road Branch, Patna to put a stop operation on the Bank accounts, fixed deposits and Bank lockers of the assessee. It was stated that it was found that the assessee Smt. Sunita Khemka holds a Bank locker in the HDFC Bank, Exhibition Road Branch, Patna and hence a prohibitory order under section 132(3) of the Income Tax Act was imposed in the