Punjab & Haryana High Court Grants Bail to Income Tax Officer in ₹25 Lakh Bribery Case

The Punjab and Haryana High Court has granted bail to an Income Tax Officer accused in a ₹25 lakh bribery case, clarifying that direct bail pleas can be entertained in exceptional circumstances. Justice Sumeet Goel allowed the petition, observing that the petitioner had been in custody for over two months, the investigation was complete, and the trial would be lengthy.

Case Details:

– Accused: Dr. Amit Kumar Singal, a Senior Income Tax Officer

– Allegations: Demanding ₹45 lakh bribe from a complainant to resolve income tax issues

– Trap: CBI laid a trap and apprehended co-accused Harsh Kotak while accepting ₹25 lakh bribe on behalf of Dr. Singal

– Arrest: Both accused were arrested; Dr. Singal on June 1, 2025

Key Highlights:

– Direct Bail Plea: The court clarified that direct bail pleas before the High Court are maintainable only in exceptional circumstances.

– Concurrent Jurisdiction: Both Sessions Court and High Court have concurrent jurisdiction under Section 439 of CrPC and Section 483 of BNSS.

– Exceptional Circumstances: The court considered the petitioner’s custody period, completion of investigation, and lack of prior criminal record as exceptional circumstances warranting bail.

Court’s Observations:

– Judicial Discipline: Ordinarily, the Sessions Court should be approached first, but in exceptional cases, the High Court may directly entertain a bail plea.

– Bail Conditions: The petitioner was ordered to be released on bail subject to furnishing bail and surety bonds to the satisfaction of the concerned Special Judge or Duty Magistrate.