IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH Date of decision: 07.11.2025 Aditi Gupta ....Petitioner V/s State of Punjab ....Respondent CORAM: HON’BLE MR. JUSTICE SUMEET GOEL Present: Mr. Amit Dhawan, Advocate for the petitioner.

Mr. Amit Goyal, Additional Advocate General, Punjab.

Mr. Mandeep Singh Sachdev, Senior Advocate with Mr. Om Malhan, Advocate for the complainant.

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SUMEET GOEL, J. (Oral)

1. Present petition has been filed on behalf of the petitioner seeking grant of anticipatory/pre-arrest bail under Sections 482 of BNSS, 2023 in FIR No.148 dated 23.09.2025 registered for offences punishable under Sections 419, 420 and 120-B of the IPC at Police Station Bhargo Camp, District Police Commissionerate, Jalandhar.

2. The gravamen of the FIR pertains to an alleged act of fraud and forgery committed against the complainant, Puneet Gupta, son of Sh. Ram Gupta, resident of Shrisham Trading Company, Chitti Road, Lambra, District Jalandhar. The complainant alleged that while filing his income tax return through his Chartered Accountant, he discovered that a bank account had been opened in his name at Kotak Mahindra Bank without his knowledge or consent. Upon further inquiry a