The court highlighted that significant evidence necessitates custodial interrogation in embezzlement cases to trace funds and identify accomplices, justifying the denial of bail.

DR. SWARANA KANTA SHARMA, J. (Oral CRL.M.A. 25016/2025 & CRL.M.A. 25017/2025 (exemptions)

1. Allowed, subject to all just exceptions.

2. Applications stand disposed of.

BAIL APPLN. 3230/2025 & CRL.M.A. 25015/2025

3. The applicant, by way of this application, seeks grant of anticipatory bail in case arising out of FIR bearing no. 3230/2025, registered on 11.07.2025, at Police Station Ranjeet Nagar, Delhi for Signature Not Verified Digitally Signed BAIL APPLN. 3230/2025 Page 1 of 8 the commission of offences punishable under Sections 316 (4) of the Bharatiya Nyaya Sanhita, 2023 [hereafter „ BNS ‟].

4. Brief facts of the case are that the FIR in this case came to be registered on the complaint of the complainants – Dr. Indu Khurana and Dr. Pushpinder Khurana, Directors of Kailash Nursing Home Pvt. Ltd. – who alleged that the applicant Neetu was employed in 2019 as an OPD assistant/patient coordinator, while co-accused Vikas was later employed in 2023 as a front desk executive. Over time, Neetu gained the trust of the complainants and Dr. Isha Khurana, who entrusted her with the responsibility of collecting payments, issuing receipts, maintaining patient records, and handling billing software. It is alleged that the present applicant, in collusion with co-accused Vikas, began embezzling funds by misrepresenting cash payments received from patients as payments made through debit/credit card or UPI in the billing software. She is further alleged to have fabricated and forged receipts to conceal the misappropriation of money, and also to have stolen/cracked passwords to alter billing entries. On 28.06.2025, a patient named Mrs. Pallavi disclosed that she had already paid ₹50,000/- in cash to Neetu, even though the software showed it as a debit card transaction. Upon inquiry, Neetu allegedly admitted having received the amount. This raised suspicion, and subsequent scrutiny revealed several such entries, involving around 200 patients, where cash payments were shown as card/UPI transactions. The complainants further alleged that Neetu and Vikas fled the nursing home upon sensing exposure, but were later apprehended by police. During inquiry, co-accused Vikas allegedly Signature Not Verified Digitally Signed BAIL APPLN. 3230/2025 Page 2 of 8 confessed to being in an affair with Neetu and admitted his role in the embezzlement. Missing OPD diaries containing sensitive patient records were also linked to them. It is alleged that the bank statements of Neetu allegedly revealed credits of about ₹55 lakhs, far beyond her monthly salary of ₹19,000/-, indicating siphoning of funds. Till date, the complainants estimate a misappropriation of approximately ₹27 lakhs, though the figure may rise as further records are scrutinized. On these allegations, the present FIR was registered against the applicant Neetu and co-accused Vikas for commission of offence under Section 316 (4) of the BNS .

5. The learned counsel appearing for the applicant submits that the applicant, a 26-year-old medical professional residing in Delhi since 2017, has an unblemished record and no prior criminal antecedents. It is argued that the present FIR is nothing but a result of vendetta and police abuse, as the applicant had confronted Dr. Isha Khurana on 28.06.2025 regarding some forged documents. Immediately thereafter, on 29.06.2025, the applicant was illegally detained in P.S. Ranjit Nagar without any formal arrest and subjected to custodial torture, harassment and even sexual misconduct for five consecutive days, in gross violation of her rights under Article 21 of the Constitution of India. It is further contended that during such illegal detention, police personnel, in connivance with one Manish Sharma who was introduced as an advocate, had extorted a sum of ₹13 lakhs from the applicant‟s family with the promise of “closing the case,” which never material