allegations made in the FIR/complaint. 12. With the assistance of the learned counsel for the parties, we have scrutinized the record. It will be relevant to refer to the Prohibitory Order issued by the Authorized Officer on 5th October 2021, which reads thus: “Sub: Order under 132(3) of the Income- Tax Act, 1961 in respect of bank Accounts, Lockers, Fixed Deposits etc.- regarding, Sir, In connection with search operation conducted under sub-section (1) of section 132 of the Income-Tax Act, 1961, in the office/residential/business premises of the under noted person, you are directed to STOP OPERATION, immediately, of Bank Lockers, Bank Accounts and Fixed Deposits, if any, standing in the below mentioned names(s) either singly or jointly, in terms of provisions of sub section (3) of section 132 of the Income-Tax Act, 1961. 11Sl. Name & Address of the Detail of No. person Bank Lockers/ Accounts/ Deposits 1. Sunil Kumar Khemka 2. Sunil Kumar Khemka (HUF) 3. Sunita Khemka 4. Saloni Khemka