Dismissing the application, that it transpired from the contents of the first information report that pursuant to search and seizure conducted on February 5, 2021, an order under section 132(3) of the Income-tax Act, 1961 was served by the authorised officer to the bank to put a stop operation on the bank accounts, fixed deposits and bank locker of the assessee. In spite of the prohibitory order having been communicated to the bank, the first information report disclosed that the same was breached and the assessee operated the bank locker on November 9, 2021 at 11.53 a.m. The fact was validated from the statements of bank officials, the assessee herself as also from the CCTV footage. Further from the reading of the first information report in the instant case, the contents of which had to be accepted as true at this stage and the court cannot inquire into the reliability or genuineness or otherwise of the allegations made therein, it could not be said that no cognizable offence is made out from the contents thereof. The first information report could not be quashed.  referred  State of Kerala v. O. C. kuttan (1999)  2 SCC 251, Dineshbhai  Chandubhai Patel v. State of Gujarat  (2018) 3 SCC 104.