A division bench comprising Justices Surya Kant and KV Viswanathan passed the order on an appeal by the Congress leader. The case is from 2017 when the taxmen carried out raids at multiple premises in Delhi as part of an alleged tax evasion probe against Shivakumar, his alleged business associate Sachin Narayan, another associate Sunil Kumar Sharma who operated luxury buses, Karnataka Bhawan (Delhi) employee A Hanumanthaiah and former state government employee Rajendra N.
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