NDLI: Puneet Sabharwal Vs. Cbi

Content Provider	Supreme Court of India
e-ISSN	30484839
Language	English
Access Restriction	NDLI
Subject Keyword	Disproportionate Assets
Content Type	Text
Resource Type	Law Judgement
Jurisdiction	India
Case(s) Referred	Referred Case 0 Referred Case 1 Referred Case 2 Referred Case 3 Referred Case 4 Referred Case 5 Referred Case 6 Referred Case 7 Referred Case 8
Case Type	Appeal
Court	Supreme Court of India
Disposal Nature	Appeal Dismissed
Headnote	Prevention of Corruption Act, 1988 – s. 13(1)(e) r/w. s. 13(2) – Penal Code, 1860 – s. 109 – Income Tax Act, 1961 – The appellant-R was exonerated by the Income Tax Appellate Tribunal by order dated 31.08.2007 – It was contended that in view of the orders made by the Income Tax Appellate Tribunal in the reopening proceedings, which were based on the search conducted by the CBI, there is absolutely no ground to proceed with the criminal trial – It was further argued, with respect to the appellant-P, that he was a minor for a large portion of the check period and therefore could not be made an accused – Propriety: Held: In the instant case, the probative value of the Orders of the Income Tax Authorities, including the Order of the Income Tax Appellate Tribunal and the subsequent Assessment Orders, are not conclusive proof which can be relied upon for discharge of the accused persons – These orders, their findings, and their probative value, are a matter for a full-fledged trial – In view of the same, the High Court has rightly not discharged the appellants based on the Orders of the Income Tax Authorities – The appellants herein are being prosecuted under the provisions of the Prevention of Corruption Act while they seek to rely on an exoneration under the Income Tax Act – The scope of adjudication in both of these proceedings are vastly different – The authority which conducted the income tax proceedings and the authority conducting the prosecution is completely different (CBI) – The CBI was not and could not have been a party to the income tax proceeding – The charges were framed under the Prevention of Corruption Act, while the appellants seek to rely upon findings recorded by authorities under the Income Tax Act – The scope of adjudication in both the proceedings are markedly different and therefore the findings in the latter cannot be a ground for discharge of the Accused Persons in the former – The proceedings under the Income Tax Act and its evidentiary value remains a matter of trial and they cannot be considered as conclusive proof for discharge of an accused person – As far as the contention about the minority of the appellant-P is concerned, it need not detain the Court since for the last seven years of the check period admittedly he was not minor –Thus, the appellants have not made out a case for interference with the order on charge dated 21.02.2006 and the order of framing charge dated 28.02.2006. [Paras 32, 37, 40, 23, 44]
Judge	Hon'ble Mr. Justice K.V. Viswanathan
Neutral Citation	2024 INSC 221
Petitioner	Puneet Sabharwal
Respondent	Cbi
SCR	[2024] 3 S.C.R. 679
Judgement Date	2024-03-19
Case Number	1682

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