In a significant demonstration of how financial investigations are increasingly relying on digital evidence, the Income Tax Department's Benami Prohibition Unit (I-T BPU) in Hyderabad has cracked what is suspected to be a benami liquor syndicate operating behind a wine shop in the city. The breakthrough came through the use of Google Maps timelines, IP address trails, mobile phone forensics, and geospatial analysis.
Digital Footprints Reveal the Truth
Investigators extracted Google location history from the iPhone of the licence holder, Chintakindi Suresh, a Scheduled Caste (SC) individual who was presented as the nominal owner. The data showed that Suresh never visited the wine shop even once during the entire licence period, despite his claim that he ran the establishment daily. This contradiction prompted a deeper probe into the syndicate's operations.
The investigation then mapped internet banking logins to the homes of suspected syndicate members. IP addresses obtained from the State Bank of India (SBI) for high-value remittances were traced using Internet Protocol Detail Records from ACT Internet. These logins led investigators to the residences of P Raja Reddy, a former licence holder, and D Sudhakar Reddy, believed to be the syndicate's accountant.
Mobile Forensics and WhatsApp Network
Digital imaging of the cashier Macha Govind's mobile phone revealed a WhatsApp group named "Madhapur Wines." This group, according to investigators, contained daily sales reports and cash deposit slips shared among 13 syndicate members. Notably, Suresh, the nominal owner, was not part of this group and did not receive any of these reports.
Further analysis showed that all banking transaction OTPs were sent to a mobile number belonging to P Murali Krishna, a third party residing in Kaikaluru, Kakinada district, Andhra Pradesh, with no known connection to Suresh. A technical comparison of Suresh's signatures on the licence application, bank forms, and sworn statements revealed three visually distinct signatures, raising serious questions about identity misuse.
Geospatial Evidence Becomes Central
Geospatial analysis played a pivotal role in the case. Investigators examined Google Timeline data from Suresh's iPhone for the period from December 2025 to March 2026. The location records confirmed that he never visited the wine shop during that time, contradicting his statement of daily visits.
Additionally, a discrepancy was found in the UDYAM certificate used as address proof to open the shop's bank account. The coordinates listed on the certificate were approximately 20 kilometres away from the actual shop premises. Technical enquiries also highlighted geographical mismatches among key players: the person receiving banking OTPs was traced to Andhra Pradesh, while Gade Venkatesh, who allegedly shared sales data, was a resident of Mahabubnagar.
Conclusion of the Investigation
By correlating IP logs, mobile forensics, OTP trails, signature variations, and location data, the Initiating Officer concluded that the liquor business was remotely managed and funded by an untraceable syndicate using Suresh's identity as a front. This case is emerging as a textbook example of how digital footprints and geospatial intelligence are reshaping tax and benami investigations.
