that the Smt Sunita Khemka has operated the Bank Locker at 11.53 am. The CCTV footage was has validated the fact that Smt Sunita Khemka aided by the HDFC Bank Exhibition Branch, Patna has breached the order under section 132(3) of the Income Tax Act, 1961 and has unlawfully operated her Bank locker no 462 in the HDFC Bank.” 18. It will be relevant to refer to the following observations of this Court in the case of Arnab Manoranjan Goswami (supra): “62. Now in this backdrop, it becomes necessary to advert briefly to the contents of the FIR in the present case. The FIR recites that the spouse of the informant had a company carrying on the business of architecture, interior design and engineering consultancy. According to the informant, her husband was over the previous two years “having pressure as he did not receive the money of work carried out by him”. The FIR recites that the deceased had called at the office of the appellant and spoken to his accountant for the payment of money.