Rs. 45 Lakh Income Tax Settlement Bribe Allegations: Punjab and Haryana HC grants Bail to IRS Official [Read Order]

The Punjab and Haryana High Court has granted regular bail to senior Indian Revenue Service (IRS) officer Dr. Amit Kumar Singal, who was arrested by the Central Bureau of Investigation (CBI) in a corruption case linked to an alleged demand of Rs. 45 lakh bribe for settling income tax proceedings.

Notably, the accused approached the High Court for bail instead of the jurisdictional magistrate or special court. The bench noted that, “It is, therefore, in view of the singular circumstances, that this Court deems it appropriate to entertain the instant petition, notwithstanding non-availing of the remedy before the Special Judge/trial Court. Lest, there be any ambiguity, it is clarified that the entertainment of the instant petition is occasioned solely by the peculiar factual matrix of the case in hand.”

CBI registered an FIR on 31 May 2025 under the Prevention of Corruption Act, 1988 and the Bharatiya Nagarik Suraksha Sanhita (BNSS), 2023. According to the prosecution, Dr. Singal, in alleged collusion with co-accused Harsh Kotak, demanded illegal gratification from a complainant to resolve issues relating to an income tax notice.

On the day of the FIR, the CBI laid a trap at the residence of Dr. Singal in Chandigarh. During the operation, Harsh Kotak was caught while accepting Rs. 25 lakh on behalf of Dr. Singal. The bribe money was recovered on the spot. Kotak was arrested on 31 May 2025, while Dr. Singal was taken into custody on 1 June 2025.

The agency alleged that Dr. Singal was the “principal conspirator” who misused his position as a senior Income Tax Officer to exert pressure by issuing notices and coercing the complainant into paying the bribe. CBI claimed to have corroborative evidence, including audio recordings, digital data, and witness statements.

Appearing for the petitioner, senior advocates argued that Dr. Singal had been in custody since June and the investigation was complete. They contended that the trial, involving extensive documentary and electronic evidence, would take considerable time to conclude, justifying his release on bail.

The CBI, however, strongly opposed the plea, maintaining that the charges were serious and that Dr. Singal had abused his authority. Counsel for the complainant further argued that granting bail could allow the officer to influence witnesses and obstruct the trial.

After hearing submissions, Justice Sumeet Goel allowed the bail application, observing that the High Court has concurrent jurisdiction under Section 439 CrPC/Section 483 BNSS to entertain such petitions. The court noted that prolonged custody was not justified once investigation was over and trial delays were inevitable.

The order marks a significant development in one of the most prominent corruption cases in the region this year. While Dr. Singal has secured bail, the case will now proceed to trial, where the court will determine the veracity of the bribery allegations.

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