November, 2021, against certain officials of the appellant-bank working at its Exhibition Road Branch, Patna for the offences punishable under Sections 34, 37, 120B, 201, 206, 217, 406, 409, 420 and 462 of the Indian Penal Code, 18603. 3. The facts which give rise to the present appeal are as under:- 3.1 In October, 2021, Smt. Priyanka Sharma, Deputy Director of Income Tax (Investigation), Unit-2(2), Respondent No. 5 in the present proceedings, conducted a search and seizure operation in the case of several income-tax assessees including Shri Sunil Khemka (HUF), Smt. Sunita Khemka and Smt. Shivani Khemka at the third floor of Khataruka Niwas, South Gandhi Maidan, Patna. The said search and seizure operation was conducted on the basis of warrants of authorization issued under Section 132(1) of the Income Tax Act, 19614. During the course of the search, it was 2 ‘FIR’ for short. 3 ‘IPC’ for short. 4 ‘IT Act’ for short. 2found that Smt. Sunita Khemka held a bank locker bearing No. 462 in