As per the case facts, a businessman engaged in construction had a survey conducted by an IRS Officer, followed by search and seizure actions related to income tax. An FIR ... was registered under the Prevention of Corruption Act against the IRS officer, who was granted anticipatory bail by the High Court. The CBI and the complainant appealed this decision to the Supreme Court. The question arose whether the High Court was justified in granting anticipatory bail to the respondent accused of an offense under the Prevention of Corruption Act, especially considering the nature of the allegations and the need for a free and fair investigation. Finally, the Supreme Court allowed the appeals, setting aside the High Court's judgment and order, and dismissing the anticipatory bail application. As a consequence, the order partly allowing the CBI's application for remand was also set aside. The Court clarified that the CBI is expected to carry out a free, fair, and dispassionate investigation with faithful observance of the rights of an accused subjected to custodial interrogation.