Sunita Khemka and three other persons, in view of the restraining order dated 5th October, 2021 passed under Section 132(3) of the IT Act. Accordingly, the said persons, including Smt. Sunita Khemka, were to be allowed to operate their bank accounts. The said order was received by the concerned Branch Manager of the appellant-bank of 8th November, 2021 at 4:00 p.m. However, on 2nd November, 2021 at 11:24 a.m., an email was sent to the Branch Manager which contained the same order. 3.5 Thereafter, on 9th November, 2021, the concerned branch of the appellant-bank allowed Smt. Sunita Khemka to operate her bank locker bearing No. 462 and proper entries 4recording the operation of the said locker were made in the bank’s records. 3.6 Subsequently, on 20th November, 2021, Respondent No. 5 conducted a search and seizure operation at the aforementioned bank locker in the concerned branch of the appellant-bank wherein it was found that Smt. Sunita Khemka had operated her bank locker with the