P&H HC grants bail to Income Tax Officer in ₹25 lakh Bribery Case, Clarifies Direct Bail Plea Maintainable in Exceptional Circumstances [Read Order]

In a recent ruling, the Punjab and Haryana High Court observed that a bail plea filed directly before the High Court can be entertained in exceptional circumstances, and granted regular bail to an Income Tax Officer accused in a Rs. 25 lakh bribery case.

Dr. Amit Kumar Singal, the petitioner, filed a petition under Section 483 of the Bharatiya Nagarik Suraksha Sanhita, 2023, seeking regular bail in connection with an FIR registered by the Central Bureau of Investigation (CBI) on 31 May 2025 under provisions of the Prevention ofCorruption Act, 1988 and the BNS, 2023.

According to the FIR, Dr. Singal, a Senior Income Tax Officer, in collusion with co-accused Harsh Kotak, demanded Rs. 45 lakh from the complainant to resolve income tax issues.

On the same day, a trap was laid, and Kotak was apprehended at Dr. Singal’s residence while accepting Rs. 25 lakh on his behalf. Both accused were arrested, Kotak on 31 May 2025 and Dr. Singal on 1 June 2025.

The petitioner’s counsel argued that Dr. Singal had been in custody since 1 June 2025, the investigation was complete, and the trial would take considerable time given the volume of electronic and documentary evidence. They further argued that the petitioner had clean antecedents and no risk of absconding.

The CBI’s counsel argued that Dr. Singal was the principal accused who abused his official position to issue notices against the complainant and that there was strong material against him, including the trap recovery, digital evidence and witness statements. The counsel further argued that if released on bail, he could influence witnesses and obstruct the trial.

The complainant's counsel also argued that Dr. Singal misused his authority and exerted undue pressure on the complainant by issuing income tax notices. They pointed out that granting bail at this stage could prejudice the trial.

The Single Judge Bench comprising Justice Sumeet Goel observed that both the Sessions Court and the High Court have concurrent jurisdiction under Section 439 of the CrPC and Section 483 of the BNSS.

The court explained that, as a matter of judicial propriety, the Sessions Court should ordinarily be approached first, but in exceptional circumstances the High Court may directly entertain a bail plea.

Considering that the petitioner had been in custody for over two months, the investigation was complete, the trial would be lengthy, and the petitioner had no prior criminal record, the court found it appropriate to grant relief.

The court allowed the petition and ordered that Dr. Amit Kumar Singal be released on regular bail, subject to his furnishing bail and surety bonds to the satisfaction of the concerned Special Judge or Duty Magistrate. The petition was accordingly allowed.

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