Punjab & Haryana High Court Grants Bail To IRS Officer Accused Of Demanding ₹45 Lakh To Settle Income Tax Notice

The Punjab and Haryana High Court has granted bail to an Indian Revenue Service (IRS) officer accused of demanding a bribe of ₹45 lakh in exchange for settling an income tax notice, along with a co-accused.

Justice Sumeet Goel noted, "The petitioner was arrested on 01.06.2025 whereinafter investigation in the case has been completed and charge-sheet/challan has been filed by the CBI on 30.07.2025. Total 19 prosecution witnesses have been cited and none has been examined till date. It is, thus, indubitable that the culmination of the trial will take its own time in view of the voluminous evidence and number of witnesses and thus, keeping the petitioner behind the bars for an indefinite period would not serve any substantial purpose once the investigation is complete."

Dr. Amit Kumar Singal had filed the regular bail for the offences punishable under Sections 61(2) of BNS, 2023 and Section 7 of Prevention of Corruption Act, 1988 as also Sections 7-A of Prevention of Corruption Act, 1988 and Section 308(2) of BNS, 2023

It was alleged that both the Singla along with co-accused Harsh Kotla demanded illegal gratification of Rs.45.00 lacs for resolving issues pertaining to an income tax notice etc. issued to the complainant. Consequently, the instant FIR was registered on 31.05.2025.

Senior Advocate RS Chema representing the petitioner  emphasized that the trial, involving voluminous documentary and electronic evidence, is likely to take considerable time to conclude.

Counsel appearing for CBI stated that the petitioner, being a senior IRS officer, is the principal accused, who blatantly misused his official position and orchestrated the demand of illegal gratification through co-accused (Harsh Kotak).

Senior Advocate Satya Pal Jain appearing for the complainant submitted that the petitioner even approached the concerned Assessing Officers so as to exert undue pressure upon the FIR-complainant. Such conduct prima facie establishes abuse of authority and reinforces the role of the petitioner as the principal accused.

The Court considered the issue, whether an accused is entitled to straightway approach the High Court under Section 439 of the Code of Criminal Procedure or Section 483 of the Bharatiya Nagarik Suraksha Sanhita, 2023 for grant of regular bail, without approaching the Sessions Court, in the first instance.

Justice Goel pointed that a Criminal Writ Petition instituted by the petitioner, arising from same FIR, wherein a declaration has been sought regarding the alleged illegality of his arrest, is already pending in the High Court.

"The petition for grant of regular bail by co-accused, namely Harsh Kotak...is also sub-judice before this Court. More so, the petition in hand has been pending adjudication before this Court for more than two weeks and thus, in view of dicta in Arvind Kejriwal versus Central Bureau of Investigation,2024 , to relegate the petitioner to Special Judge/trial Court would not only result in procrastination of proceedings but may also occasion an anomalous or inconsistent approach qua co-accused," it added.

In the light of the above, the Court deemed it appropriate to entertain the instant petition, notwithstanding non-availing of the remedy before the trial Court.

Considering that the accused, "already suffered incarceration for a period of more than 02 months. Further, as per the custody certificate the petitioner is not stated to be involved in other FIR," the Court allowed the plea.

Also Read: Punjab & Haryana High Court Explains When Accused Can Directly Approach HC For Bail

Mr. Vikram Chaudhri, Senior Advocate with Ms. Divya Bhagwan, Advocate for the petitioner.

Mr. Ravi Kamal Gupta, Retainer counsel for the CBI.

Mr. S.P. Jain, Senior Advocate with Ms. Meghna Malik, Advocate Mr. Gagandeep Jammu, Advocate for the complainant.

Title: Dr. Amit Kumar Singal v. Central Bureau of Investigation

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