been committed and the person committing such offence has been identified, the investigating officer is obliged to record his opinion in that regard, as required by Section 173(2)(i)(d) of the Code. In other words, if the investigating officer intends to send the accused for trial, he is obliged to form a firm opinion not only about the commission of offence, but also about the involvement of such person in the commission of crime. 12. Such opinion is the culmination of the analysis of the materials collected during the investigation - that there is “strong suspicion” against the accused, which eventually will lead the concerned Court to think that there is a ground for “presuming” that the accused “has” committed the alleged offence; and not a case of mere suspicion. For being a case of strong suspicion, there must exist sufficient materials to 16 (2007) 1 SCC 1. 17 (2015) 3 SCC 417. 18 (2002) 5 SCC 82. 19 (2022) 6 SCR 1: 2022 INSC 653. Crl. Appeal @ SLP (Crl.) No. 1074 of 2017 &