The I O was able to get bank account copies only for part of the check period as the banks had weeded out the old records and made available only from 98 or 2002 whereas the check period was from 1 4 97 and the I O adopted bank balance in 98 as on 1 4 97 and failed to obtain balances as on 1 4 97 in respect of some other accounts.In the absence of bank accounts for the entire check period, the computation of disproportionate assets by the I O is not correct as the assets at the beginning of check period itself is wrong.Thus the the initial onus on the prosecution was not discharged and the charge sheet has been filed with assumption and many ifs and buts.In such circumstances,the accused cannot be expected to offer anyvexplanation as per the supreme court decision in the case of Vasanth Guhe rendered in August 2017.Can you offer your comments in the light of the above supreme court ruling. The I O shuld have fixed the check period only for the period for which bank account details were available but he chose to fix the same from 1 4 97 but bank accounts are not available from 1 4 97. I feel that the I O committed a fatal mistake in fixing the check period. I would like to know your response.
