The court emphasized the potential influence on witnesses and destruction of evidence as grounds for denying bail, highlighting the importance of preserving evidence and ensuring a fair investigation.

SANJEEV SACHDEVA, J.

1. The petitioner seeks regular bail in FIR No. 17 of 2017 under Sections 408/419/420/467/468/471/447A/120B/34 of the IPC and Section 66 (C) (D) of the Information Technology Act, 2000, Police Station EOW Wing.

2. The allegations in the FIR are that the complainant had opened a proprietorship concern for manufacturing and trading office furniture. Petitioner no. 1 was the accountant of petitioner no. 2, Service In charge of the said concern. The husband of the prosecutrix was running, controlling and managing affairs of her business besides running another proprietorship concern.

3. It is contended that in the year 2008 husband of the prosecutrix was diagnosed with serious health problem because of which the prosecutrix herself became busy in his treatment and entrusted all accounting responsibilities to petitioner no. 1, being the senior most employee of the firm.

4. It is contended that in July, 2016 when the condition of her husband improved, he started involving himself in the affairs of her concern as well as his concern and noticed suspicious transactions in the accounts of both firms, inter-alia, in ticket bookings, online shopping, Paytm recharges, purchasing from unknown parties, online transfers to vendors, contractors and individuals who had no association with the two concerns. When enquiries were made and account books of both the concerns were got verified, it was found that approximately Rs. 5 crores had been misappropriated.

5. It is alleged that petitioner no. 1 induced the prosecutrix in opening bank accounts in the name of her firm in private banks and obtained authorization for online banking facilities, without the knowledge of the prosecutrix. It is alleged that probably the signatures of the prosecutrix and her husband were forged for obtaining online banking facility. It is further alleged that in online banking facility the accused had dishonestly quoted his mobile number and e-mail ID, instead of the mobile number and e-mail ID of the prosecutrix. By availing online banking facility, huge sums of money have been transferred and siphoned off.

6. It is alleged that several lakhs of rupees have been transferred to individuals, who had no concerns with the firms, personal shopping has been done. Funds have been siphoned off and account books have been dressed up by making fake entries in the accounts. FIR further alleges that several properties have been purchased in their names and names of their family members.

7. Learned counsel for the petitioners submits that the petitioners have been falsely implicated. He submits that all banking transactions have been done by the petitioners, under instructions of the complainant and her husband and online transactions, were also done for booking travel tickets and shopping of complainant and her husband as well as booking tickets for the employees of the firm. So, the allegation that they were not aware of the transactions is baseless.

8. Further, it is contended that the registered mobile numbers in the bank accounts were that of the firm and not the personal mobile number of petitioner no. 1. It is contended that the allegation that the husband of the prosecutrix was not well is false as he was well and used to go office daily and used to sign bills and was aware of all financial transactions. It is submitted that the books of accounts were duly audited by chartered accountants and were signed by the complainant and her husband as such they were fully aware of all the transactions and have also reflected the profits in their income tax returns.

9. Status report has been filed by learned Addl. PP appearing for the State. It is alleged that investigation has shown that the husband of the prosecutrix was diagnosed with serious health problem towards end of 2008. In February 2009, the prosecutrix was engaged in his treatment for an Autoimmune Disorder by the name Wegeners Granulamatosis: a very rare disease. He was undergoing Chemotherapy in M