New Delhi, Oct. 27 -- A 25-year-old man was arrested on Saturday for duping his father of Rs.26.32 lakh by creating a new UPI ID from the father's phone number and making multiple online purchases over four months, police said. According to police, the accused Shivam Sharma is a former corporate employee and the victim's son from his second marriage. Sharma purportedly felt alienated after the man, 68, handed over his Azadpur Mandi parking business to his son from the first marriage. Deputy commissioner of police (crime branch) Aditya Gautam said the elderly man had reported the fraud on the National Cyber Crime Reporting Portal. "The victim had health issues and had handed over financial management to his son. Sharma used that access to commit the crime," Gautam said. Investigators said that on March 23, when the father was away attending the last rites of his first wife, Sharma removed the SIM card linked to his father's bank account and created a UPI ID to initiate transactions and began making online purchases of gold coins from e-commerce sites. "He had even routed Rs.6 lakh through cybercafe operators who charged commission to facilitate withdrawals, making it harder to trace the source," an investigator said. After the fraud, he destroyed the SIM card and his phone to erase evidence. Upon investigation, 100 grams of gold was recovered from an almirah in the house and Rs.3 lakh has been seized in a private bank account linked to Sharma. Investigators said that after the fraud, Sharma tried to mislead his father and the investigators. He sat beside his father as he filed the cyber fraud complaint, blaming "unknown hackers"....