C I T vs. M/S INDIAN ACRYLICS LTD.
What did the High Court hold?
The High Court dismissed both bail applications. For Kailash Chandra Meena, the court noted that he was an Assistant Registrar at the ITAT and was accused of demanding and accepting bribes to pass favourable orders. The court found that allegations of demanding bribes through a middleman and influencing tribunal members were serious. It also noted that his wife's alleged ill health and need for care were not substantiated by medical reports. The court rejected the argument of parity with other co-accused, emphasizing that the role of each accused must be considered. The court also highlighted that while detention for an indefinite period is not permissible, the gravity of the alleged offences against Kailash Chandra Meena warranted denial of bail. For Rajendra Sisodiya, the court observed that he is an advocate and the alleged offences are serious. Significant amounts of cash were recovered from him, and he is accused of accepting bribes through hawala channels. The court found that the explanation for the source of these funds was not satisfactory. The court also rejected the parity argument, citing the Supreme Court's decision in Tarun Kumar Vs. Enforcement Directorate, which states that parity is not the law and the court must focus on the role of the accused. The court concluded that given the serious nature of the allegations and the substantial recoveries, granting bail would not be appropriate at this stage. The court directed the trial court to frame charges and record evidence expeditiously.
What were the facts?
The judgment concerns two bail applications, one by Kailash Chandra Meena and the other by Rajendra Sisodiya, who are lodged in Central Jail, Jaipur. Both applications stem from the same First Information Report (FIR) No. RC0302025A0015 registered by the Central Bureau of Investigation (CBI) under Sections 7, 7A, 8, 9, 10, and 12 of the Prevention of Corruption Act, 1988. The petitioners are seeking bail after their previous bail applications were rejected. Kailash Chandra Meena was an Assistant Registrar at the Income Tax Appellate Tribunal (ITAT), Jaipur, and is accused of demanding and accepting bribes to pass favourable orders. Rajendra Sisodiya is an advocate accused of accepting bribes through a hawala channel. The prosecution has filed charge sheets, and the trial court has taken cognizance. The court notes that the alleged offences are serious and that the petitioners have been in custody since December 2025 and November 2025, respectively.
What were the issues?
The primary issue before the High Court is whether the petitioners, Kailash Chandra Meena and Rajendra Sisodiya, are entitled to be released on bail. This question turns on the interpretation and application of the bail provisions under the Code of Criminal Procedure, 1973, and the gravity of the offences under the Prevention of Corruption Act, 1988. Assessee's Contentions: 1. Kailash Chandra Meena: He has been in custody since December 2, 2025. Charge sheets have been filed, but charges have not yet been framed. 28 prosecution witnesses are yet to be examined. No recovery has been made from his custody. His wife is suffering from serious ailments and requires his care. His continued detention violates his right to liberty under Article 21 of the Constitution. 2. Rajendra Sisodiya: He has been in custody since November 25, 2025. Charge sheets have been filed, but charges are yet to be framed. Prosecution evidence is yet to be recorded, and the trial will take time. Unnecessary detention is not justified and violates his rights under Articles 14, 19, and 21. The amounts recovered were received as professional fees. His aged father and young son require his care, and his wife's health is not good. Revenue's Contentions: 1. CBI: The offences alleged against Kailash Chandra Meena are of a very serious nature. His previous bail application was rejected on February 25, 2026. No significant change in circumstances has occurred since then. His case is not similar to other co-accused whose bail was granted. The alleged offences are grave, and the court must consider this gravity. Kailash Chandra Meena, as an Assistant Registrar, allegedly accepted bribes to pass favourable orders. Rajendra Sisodiya, an advocate, allegedly accepted bribes through hawala channels, and significant amounts were recovered from him. The nature of the offences alleged against both petitioners is serious.
Which sections of the Income-tax Act were involved?
Section 7,Section 7A,Section 8,Section 9,Section 10,Section 12
AI-generated summary — verify with the full judgment below
[2026:RJ-JP:24909] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR S.B. Criminal Miscellaneous 2nd Bail Application No. 8641/2026 URN: CRLMB / 15783U / 2026 Kailash Chandra Meena S/o Late Ram Kumar Meena, Aged About 58 Years, R/o Village Post, Police Station Rajaji, Tehsil Rajgarh, Alwar, Rajasthan, Presently Residing At Quarter No. 20, Income Tax Colony, Jaipur, Rajasthan (At Present Lodged in Central Jail, Jaipur). ----Petitioner Versus Central Bureau of Investigation, Through PP ----Respondent Connected With S.B. Criminal Miscellaneous 3rd Bail Application No. 8643/2026 URN: CRLMB / 15787U / 2026 Rajendra Sisodiya S/o Shri Lal Singh Sisodiya, R/o Plot No. 25, Gopalbadi, Income Tax Colony-II, Model Town, Malviya Nagar, Jaipur, Rajasthan. (Presently Confined in Central Jail, Jaipur). ----Petitioner Versus Union of India (C.B.I.), Through Special Public Prosecutor, Central Bureau of Investigation, Jaipur. ----Respondent For Petitioner(s) : Mr. V.R. Bajwa, Sr. Adv. assisted by Mr. Sneh Deep Khyaliya, Adv. with Mr. Sarvesh Jain, Adv. Mr. Siddharth Sharma, Adv. Mr. Himanshu Choudhary, Adv. Mr. Narendra Kumar, Adv. For Respondent(s) : Mr. Pradeep Kumar, SPP
[2026:RJ-JP:24909] (2 of 12) [CRLMB-8641/2026] HON'BLE MR. JUSTICE CHANDRA PRAKASH SHRIMALI Order 1. Arguments Concluded On: 30/06/2026 2. Order Reserved On: 30/06/2026 3. Full Order/Operative Part Pronounced: Full Order 4. Pronounced On: 04/07/2026 izkFkhZx.k@vfHk;qDrx.k dSyk'k panz eh.kk o jktsUnz fllksfn;k dh vksj ls viuh fu;fer tekur gsrq Øe'k% f}rh; o r`rh; tekur izkFkZuk i= varxZr /kkjk 483 Hkkjrh; ukxfjd lqj{kk lafgrk] iqfyl Fkkuk dsUnzh; vUos"k.k C;wjks] t;iqj esa ntZ izFke lwpuk fjiksVZ la[;k RC 030 2025 A 0015 vijk/k vUrxZr /kkjk 7] 7A] 8] 9] 10 ,oa 12 Hkz"Vkpkj fuokj.k vf/kfu;e esa is'k fd;s x;s gSaA pwafd mDr nksuksa tekur vkosnu ,d gh izFke lwpuk fjiksVZ ls lacaf/kr gSa] vr% mDr nksuksa tekur vkosnuksa dk fuLrkj.k ,d lkFk ,d gh vkns'k ds ek/;e ls fd;k tk jgk gSA izkFkhZ@vfHk;qDr dSyk'k panz eh.kk dk izFke tekur izkFkZuk i= bl U;k;ky; }kjk vkns'k fnukad 25-02-2026 ds ek/;e ls rFkk izkFkhZ@vfHk;qDr jktsUnz fllksfn;k ds izFke o f}rh; tekur izkFkZuk i= vkns'k fnukad Øe'k% 25-02-2026 o 17-04-2026 ds ek/;e ls foLr`r vkns'k ikfjr dj vLohdkj dj [kkfjt fd;s x;s gSaA izkFkhZ@vfHk;qDr dSyk'k panz eh.kk ds fo}ku vfHkHkk"kd dk cgl ds nkSjku rdZ jgk gS fd izkFkhZ@vfHk;qDr dSyk'k panz eh.kk fnukad 02-12-2025 ls vfHkj{kk esa py jgk gSA mlds fo#) vkjksi i= izLrqr gks pqdk gS] vHkh
[2026:RJ-JP:24909] (3 of 12) [CRLMB-8641/2026] vkjksi fojfpr ugh gq, gSa rFkk 28 lk{khx.k ds c;ku ys[kc) fd;s tkus 'ks"k gSaA izkFkhZ@vfHk;qDr ds dCts ls fj'or dh jkf'k cjken ugha gqbZ gSA izkFkhZ@vfHk;qDr dSyk'k panz eh.kk ij ;g vkjksi gS fd mlus vk;dj vihyh; vf/kdj.k] t;iqj ¼ftls vkxs ^vf/kdj.k* ds uke ls lacksf/kr fd;k tk,xk½ esa lgk;d jftLVªkj ds in ij inLFkkfir jgrs gq, vihydrkZ izoh.k ykEck ds izdj.k esa mlds i{k esa vkns'k ikfjr djokus ds fy, fj'or dh ekax dh vkSj Jherh lqgkuh esgjoky ds ek/;e ls fj'or dh jkf'k izkIr dhA lqgkuh esgjoky dk tekur izkFkZuk i= fo}ku fof'k"V U;k;k/kh'k ¼lh- ch-vkbZ-½] la[;k&1] t;iqj egkuxj izFke ¼ftls vkxs ^fopkj.k U;k;ky;* ds uke ls lacksf/kr fd;k tk,xk½ }kjk vkns'k fnukad 30-03-2026 ds ek/;e ls rFkk izoh.k dqekj ykEck dk tekur izkFkZuk i= vkns'k fnukad 30-03-2026 ds ek/;e ls Lohdkj fd;k tk pqdk gSA izkFkhZ@vfHk;qDr dSyk'k panz eh.kk ij ;g vkjksi gS fd mlus euh"k dqekj 'kekZ ls izoh.k ykEck ds ITA ekeys esa vf/kdj.k ds lnL;ksa ls mlds i{k esa vkns'k fnyokus ds cnys ,d yk[k :i;s fj'or dh ekax dhA euh"k dqekj 'kekZ dk tekur izkFkZuk i= vkns'k fnukad 30-03-2026 ds ek/;e ls fo}ku fopkj.k U;k;ky; }kjk Lohdkj fd;k tk pqdk gSA lgvfHk;qDr deys'k t;ar HkkbZ jkBkSM+] tks fd vk;dj vihyh; vf/kdj.k esa lnL; Fkk] ftlds dCts ls fj'or dh jkf'k cjken gqbZ gS] og eq[; vfHk;qDr FkkA mldk tekur izkFkZuk i= bl U;k;ky; dh led{k ihB }kjk f}rh; tekur izkFkZuk i= la[;k 9365@2026 esa ikfjr vkns'k fnukad 22-06-2026 ds ek/;e ls Lohdkj fd;k tk pqdk gSA izkFkhZ@vfHk;qDr dk izdj.k deys'k dqekj ds izdj.k ls fHkUu ugha gSA blds vfrfjDr lgvfHk;qDr fot; xks;y dk f}rh; tekur izkFkZuk i= la[;k 4430@2026 vkns'k fnukad 12-05-2026 ds ek/;e ls bl U;k;ky; }kjk Lohdkj tk pqdk gSA vk;dj vihyh; vf/kdj.k t;iqj dh
[2026:RJ-JP:24909] (4 of 12) [CRLMB-8641/2026] U;kf;d lnL; ,l- lhrky{eh ds tekur izkFkZuk i= ij Hkh ekuuh; mPpre U;k;ky; us laKku ysdj uksfVl tkjh fd;s gSaA ekuuh; mPpre U;k;ky; us fofHkUu fu.kZ;ksa esa vfHkfu/kkZfjr fd;k gS fd tsy viokn gS vkSj tekur fu;e gSA ,slh fLFkfr esa vfuf'prdky rd izkFkhZ@vfHk;qDr dks vfHkj{kk esa ugha j[kk tk ldrk gSA izkFkhZ@vfHk;qDr dh iRuh Jherh xhrk jkuh eh.kk fofHkUu chekfj;ksa ls xzLr gS o mldh ns[kHkky djus ds fy, izkFkhZ@vfHk;qDr tekur izkIr djus dk vf/kdkjh gSA izkFkhZ@vfHk;qDr ds tsy esa jgus ls Hkkjrh; lafo/kku ds vuqPNsn 21 ds varxZr izkFkhZ@vfHk;qDr ds Lora=rk ds vf/kdkj dk mYya?ku gks jgk gSA vr% izkFkhZ@vfHk;qDr dh vksj ls izLrqr tekur izkFkZuk i= Lohdkj dj mls tekur ij fjgk fd;k tkosA izkFkhZ@vfHk;qDr jktsUnz fllksfn;k ds fo}ku vfHkHkk"kd dk cgl ds nkSjku ;g rdZ jgk gS fd izkFkhZ@vfHk;qDr fnukad 25-11-2025 ls vfHkj{kk esa gS] mlds fo#) vkjksi i= izLrqr gks pqdk gS] vHkh rd vkjksi fojfpr ugha gq, gSaA vfHk;kstu lk{; ys[kc) gksus 'ks"k gSa] izdj.k ds fopkj.k esa le; yxsxkA vfHk;qDr dks vuko';d vfHkj{kk esa j[kuk U;k;ksfpr ugha gS] blls mlds Hkkjrh; lafo/kku ds vuqPNsn 14] 19 o 21 esa iznRr vf/kdkjksa dk mYya?ku gks jgk gSA lgvfHk;qDrx.k lqgkuh esgjoky] euh"k dqekj 'kekZ] izoh.k ykEck] fot; xks;y] deys'k t;ar HkkbZ jkBkSM+ ds tekur izkFkZuk i= fofHkUu U;k;ky;ksa }kjk Lohdkj fd, tk pqds gSaA izkFkhZ@vfHk;qDr dk izdj.k muls fHkUu ugha gSA izkFkhZ@vfHk;qDr ds dCts ls tks jkf'k cjken gqbZ gS og Qhl ds :i esa mls izkIr gqbZ FkhA ,sls esa ;g ugha dgk tk ldrk gS fd izkFkhZ@vfHk;qDr us ml ij vkjksfir vijk/k dkfjr fd;k gksA izkFkhZ@vfHk;qDr ds firk 85 o"khZ; o iq= 9 o"khZ; gSA mldh iRuh dk
[2026:RJ-JP:24909] (5 of 12) [CRLMB-8641/2026] LokLF; Bhd ugha gS] ,sls esa mudh esfMdy fLFkfr dks n`f"Vxr j[krs gq, izkFkhZ@vfHk;qDr dk tekur izkFkZuk i= Lohdkj dj mls tekur ij fjgk fd;k tkosA fo}ku fo'ks"k yksd vfHk;kstd dk cgl ds nkSjku ;g rdZ jgk gS fd izkFkhZ@vfHk;qDr dSyk'k panz eh.kk ds fo#) vkjksfir vijk/k vR;ar xaHkhj fdLe ds gSaA izkFkhZ@vfHk;qDr dk tekur izkFkZuk i= 1433@2026 bl U;k;ky; }kjk fnukad 25-02-2026 dks foLr`r vkns'k ikfjr dj vLohdkj dj [kkfjt fd;k x;k gSA izdj.k esa vkjksi i= izLrqr gks pqdk gS] lacaf/kr O;fDr;ksa ds fo#) vfHk;kstu Lohd`fr tkjh gks pqdh gS] izlaKku fy;k tk pqdk gS rFkk izdj.k esa vkjksi fojfpr djus gsrq fnukad 09-07-2026 dh is'kh fu;r gSA U;k;ky; }kjk iwoZ esa fnukad 25-02-2026 dks vkns'k ikfjr fd, tkus ds i'pkr izdj.k dh ifjfLFkfr;ksa esa dksbZ lkjHkwr ifjorZu ugha vk;k gSA izkFkhZ@vfHk;qDr dk izdj.k vU; lgvfHk;qDrx.k ds izdj.k ds leku ugha gS] muds izdj.kksa ds rF;] ifjfLFkfr;ka izkFkhZ@vfHk;qDr ls fHkUu FksA blds vfrfjDr leku izdj.k gksus ds vk/kkj ij Hkh izkFkhZ@vfHk;qDr dks tekur ij fjgk ugha fd;k tk ldrkA izkFkhZ@vfHk;qDr ds fo#) vkjksfir vijk/k dh xaHkhjrk dks U;k;ky; }kjk n`f"Vxr j[kuk gksrk gSA tekur vf/kdkj gS] vfHk;qDr dks vfuf'pr dky rd tsy esa ugha j[kk tk ldrk] bu rdksZa ds vk/kkj ij izkFkhZ@vfHk;qDr dks tekur ij fjgk ugha fd;k tk ldrk gSA izkFkhZ@vfHk;qDr dSyk'k panz eh.kk vk;dj vihyh; vf/kdj.k t;iqj esa lgk;d jftLVªkj in ij inLFkkfir FkkA mlus izoh.k ykEck ds izdj.k esa mlds i{k esa vkns'k ikfjr djokus ds fy, lqgkuh esgjoky ds ek/;e ls 1-25 yk[k #i, dh jkf'k izkIr dh vkSj lgvfHk;qDr jktsUnz fllksfn;k o vU; O;fDr;ksa ds ek/;e ls vk;dj vihyh; vf/kdj.k ds
[2026:RJ-JP:24909] (6 of 12) [CRLMB-8641/2026] lnL;ksa dks izHkko esa ysdj izoh.k ykEck ds i{k esa fu.kZ; ikfjr djok;kA mlus euh"k dqekj 'kekZ ls izoh.k ykEck dh ITA vihy esa vf/kdj.k ds lnL;ksa ls mlds i{k esa vkns'k fnyokus ds ,ot esa 1 yk[k #i, dh fj'or dh ekax dh FkhA 1-25 yk[k #i, fj'or dh jkf'k lqgkuh esgjoky dks izoh.k ykEck ds lh-,-@vkWfMVj o:.k eksgu xqIrk us iou jkBkSM ds tfj, dSyk'k panz eh.kk ds }kjk ekaxs tkus ij mlds crk, vuqlkj igqapkbZ FkhA bl laca/k esa izkFkhZ@vfHk;qDr o lgvfHk;qDrx.k ds e/; eksckby ls okrkZ gksus o okV~l,i pSV ds rF; vuqla/kku ds nkSjku lkeus vk, gSaA izkFkhZ@vfHk;qDr dh iRuh pyus&fQjus esa vleFkZ gks ;k mldh xaHkhj fLFkfr gks ,slk dksbZ rF; fpfdRldh; fjiksVZ ls Li"V ugha gksrk gSA
izkFkhZ@vfHk;qDr jktsUnz fllksfn;k vf/koDrk gS] vf/koDrk gksrs gq, mlds }kjk fd;k x;k vkijkf/kd d`R; xaHkhj fdLe dk gS] mlus gokyk ds ek/;e ls 5-5 yk[k #i, dh jkf'k izkIr dhA mlds dCts ls 6]38]900@& #i, uxn cjken gq, gSaA vUos"k.k ds nkSjku vkbZ dkWy fMVsYl ls izkFkhZ@vfHk;qDr ds fo#) vkjksfir vijk/k lansg ls ijs lkfcr gksrs gSaA mlds dk;kZy; ls ryk'kh ds nkSjku 79]98]000@& #i, izkIr gq, gSa o mlds cSM:e ls 39]000@& #i, vyx ls cjken gq, gSaA mDr leLr jkf'k izkFkhZ@vfHk;qDr us fof/k O;olk; ls Qhl ds :i esa vftZr dh gks bls izkFkhZ@vfHk;qDr Li"V ugha dj ik;k gSA vr% izkFkhZx.k@vfHk;qDrx.k ds fo#) vkjksfir vijk/k dh xaHkhjrk dks n`f"Vxr j[krs gq, muds }kjk izLrqr tekur izkFkZuk i= vLohdkj dj [kkfjt fd, tkosaA eSaus mHk; i{kksa ds rdksZa ij euu fd;k rFkk i=koyh dk voyksdu fd;kA
[2026:RJ-JP:24909] (7 of 12) [CRLMB-8641/2026] tekur izkFkZuk i= ds fuLrkj.k ds le; U;k;ky; dks vfHk;qDr ds fo#) vfHk;kstu }kjk izLrqr fd;s x;s rF;] vfHk;kstu dh izd`fr] vfHk;qDr ds fo#) vkjksfir d`R;] vfHk;qDr }kjk ifjoknh o xokgksa dks Mjkus ;k /kedkus dk ;qfDr;qDr lansg] fopkj.k ds nkSjku vfHk;qDr dh ;qfDr;qDr mifLFkfr dh laHkkouk] vfHk;qDr ds vkpj.k] jkT; o turk dk fgr] D;k vfHk;qDr ds fo#) izFke n`"V;k ;g ;qfDr;qDr vk/kkj gS fd vfHk;qDr us vkjksfir xaHkhj izd`fr dk vijk/k fd;k gS ;k mlds Hkkxus dh laHkkouk rks ugh gS rFkk izdj.k ds rF;ksa o ifjfLFkfr;ksa dks ns[kuk gksrk gSA tekur izkFkZuk i= ij fopkj djrs le; U;k;ky; dks izFken`"V~;k vfHk;qDr ds fo#) vkjksfir vijk/k fd, tkus ds rF; gSa ;k ugha vkSj vkjksfir vijk/k dh xaHkhjrk o izd`fr fdl izdkj dh gS rFkk vU; rF;ksa ds vfrfjDr izdj.k ds leLr rF;ksa ij Hkh fopkj djuk gksrk gSA Niranjan Hemchandra Sashittal v. State of Maharashtra; [2013] 4 SCC 642, Manoj Narula v. Union of India; [2014] 9 SCC 1, Jatin Salwan vs CBI; 2026:PHHC:014657 fofu'p;ksa esa ekuuh; mPpre U;k;ky; us Hkz"Vkpkj dks vR;ar xaHkhj vijk/k ekuk gSA orZeku izdj.k esa izkFkhZ@vfHk;qDr dSyk'k panz eh.kk ij ;g vkjksi gS fd mlus vk;dj vihyh; vf/kdj.k] t;iqj esa lgk;d jftLVªkj ds in ij inLFkkfir jgrs gq, vihydrkZ izoh.k dqekj ykEck ds izdj.k esa mlds i{k esa vkns'k ikfjr djokus ds fy, fj'or dh ekax dj fj'or izkIr dh vkSj Jherh lqgkuh esgjoky ds ek/;e ls 1]25]000@& :i;s dh fj'or izkIr dhA izkFkhZ@vfHk;qDr pkVZMZ vdkmaVsaV ds lkFk feydj vk;dj vihyh; vf/kdj.k ds lnL;ksa dks vius izHkko esa ysdj i{kdkjksa ds i{k esa fu.kZ; ikfjr djokrk FkkA vUos"k.k ds nkSjku ;g rF; lkeus vk;k gS fd
[2026:RJ-JP:24909] (8 of 12) [CRLMB-8641/2026] izkFkhZ@vfHk;qDr dSyk'k panz eh.kk us euh"k dqekj 'kekZ ls izoh.k ykEck ds ITA ekeys esa vf/kdj.k ds lnL;ksa ls mlds i{k esa vkns'k fnyokus ds cnys 1]00]000@& :i;s dh fj'or dh ekax dh] tks euh"k dqekj 'kekZ us izoh.k dqekj ykEck ds pkVZMZ vdkmaVsaV@vkWfMVj o:.k eksgu xqIrk dks crk;hA izkFkhZ@vfHk;qDr us euh"k dqekj 'kekZ ls fj'or dh jkf'k dh ekax c<+kdj 1]25]000@& :i;s dj nh] ;g rF; Hkh vUos"k.k ds nkSjku lkeus vk;k gSA vUos"k.k ds nkSjku ;g rF; Hkh lkeus vk;k gS fd mijksDr 1]25]000@& :i;s dh fj'or dh jkf'k lqgkuh esgjoky dks izoh.k ykEck ds lh,@vkWfMVj o:.k eksgu xqIrk us iou jkBkSM+ ds tfj;s dSyk'k panz eh.kk }kjk ekaxh tkus ij mlds crk;s vuqlkj igqapk;h x;h FkhA bl laca/k esa lgvfHk;qDrx.k o izkFkhZ@vfHk;qDr dSyk'k panz eh.kk ds VsyhQksu ls okrkZyki gksus o okV~l,i pSV gksus ds rF; Hkh lkeus vk;s gSaA Qksu dkWYl dk fo'ys"k.k vUos"k.k vf/kdkjh }kjk fd;k x;k gSA vuqla/kku ds nkSjku izkFkhZ@vfHk;qDr ij vU; lgvfHk;qDrx.k ds lkFk vkijkf/kd "kM~;a= jpdj izoh.k ykEck ds ekeys esa vuqfpr lk/ku ls vuqdwy vkns'k izkIr djus ds fy, vuqfpr ykHk@fj'or ds ysu&nsu dk Hkh vkjksi gSA izkFkhZ@vfHk;qDr }kjk fj'or dh jkf'k 1]00]000@& :i;s ls c<+kdj 1]25]000@& :i;s djus ds rF; dh iqf"V baVjlsIV okWbZl dkWy] VsyhQksu dkWy fjdkWMZ o euh"k dqekj 'kekZ ds c;ku ls Hkh gksrh gSA tgka rd izkFkhZ@vfHk;qDr jktsUnz fllksfn;k dk iz'u gS] izkFkhZ@vfHk;qDr vf/koDrk gS rFkk ml ij ;g vkjksi gS fd mlus ,d vihy ds vihydrkZ Jh eqtfEey ls 5-5 yk[k :i;s dh fj'or ekaxh vkSj ;g dgk fd og vf/kdj.k ds ys[kkdkj lnL; Jh xxu xks;y o
[2026:RJ-JP:24909] (9 of 12) [CRLMB-8641/2026] lgk;d jftLVªkj ds-lh- eh.kk ls vuqdwy vkns'k fnyok,xk rFkk izkFkhZ@vfHk;qDr us eqtfEey ls 512 thch LVksjst okys vkbZ&Qksu 17 dh O;oLFkk djus dks Hkh dgk] ftlls vf/kdj.k dh U;kf;d lnL; ,l- lhrky{eh dks eksckbZy fn;k tk ldsA izkFkhZ@vfHk;qDr jktsUnz fllksfn;k ij ;g vkjksi gS fd mlus gokyk ds ek/;e ls mDr fj'or dh jkf'k 5-5 yk[k :i;s izkIr dh vkSj ml jkf'k dks ysdj t;iqj esa vius fe= ds vkokl ij tk jgk Fkk] rc dsUnzh; vUos"k.k C;wjks dh Vhe }kjk Vªsi dk;Zokgh ds nkSjku vfHk;qDr dks mDr udnh ls Hkjs Hkwjs jax ds vkWfQl cSx ds lkFk idM+kA mDr Hkwjs cSx esa ryk'kh ysus ij 6]38]900@& :i;s udn cjken gq,A izkFkhZ@vfHk;qDr ij ;g Hkh vkjksi gS fd mlus vf/kdj.k dh U;kf;d lnL; dks ,d usdysl migkj esa fn;k] tks lhrky{eh ds vkf/kdkfjd fuokl LFkku ls mlds dCts ls cjken gqvk gSA izkFkhZ@vfHk;qDr o eqtfEey dh eksckbZy okrkZ dh fMVsy vUos"k.k ds nkSjku izkIr dh x;hA vUos"k.k ds nkSjku ;g rF; lkeus vk;k gS fd fnukad 19-11-2025 dks bj'kkn vgen ds vdkmaV ls vkj-Vh-th-,l- ds tfj;s 5]50]000@& :i;s VªkalQj fd;s x;s vkSj ;g jde dksVk ds d`".k eqjkjh ds vdkmaV esa ØsfMV gqbZA vUos"k.k ds nkSjku ;g rF; Hkh lkeus vk;k gS fd NksVwyky lSuh uke ds O;fDr us 5]48]900@& :i;s dh udn jde jktsUnz fllksfn;k dks nh vkSj 1]100@& :i;s dh cph gqbZ jde deh'ku ds rkSj ij ys x;kA mDr jkf'k gokyk ds ek/;e ls eqtfEey us fHktok;h FkhA izkFkhZ@vfHk;qDr ds fo#) vUos"k.k ds nkSjku ;g rF; Hkh lkeus vk;s gSa fd mlus eqtfEey ls Qksu dkWYl ls fj'or ds :i;s nsus dh ckr dgh FkhA izkFkhZ@vfHk;qDr jktsUnz fllksfn;k ij lgvfHk;qDr eqtfEey ls mlds i{k esa fu.kZ; djokus gsrq gokyk ds ek/;e ls 5-5 yk[k :i;s izkIr djus
[2026:RJ-JP:24909] (10 of 12) [CRLMB-8641/2026] dk vkjksi gSA ;|fi vkjksi i= esa ;g mYysf[kr ugha fd;k x;k gS fd eqtfEey ds i{k esa vf/kdj.k }kjk dksbZ fu.kZ; ikfjr dj fn;k x;k gksA vkjksi i= esa of.kZr rF;ksa ds vk/kkj ij izkFkhZ@vfHk;qDr jktsUnz fllksfn;k] ,M+oksdsV ds dCts ls fnukad 25-11-2025 dks] tc og vius fe= ds vkokl ij tk jgk Fkk] rc mDr ifjlj ds ikl ls ,d Hkwjs jax ds vkWfQl cSx esa ryk'kh ysus ij mlds dCts ls 6]38]900@& :i;s feysA dsUnzh; vUos"k.k C;wjks }kjk izkFkhZ@vfHk;qDr ds dk;kZy; ds izFke ry ij ryk'kh ds nkSjku mlds dk;kZy; ls 79]98]000@& :i;s izkIr gq,A ryk'kh ds nkSjku izkFkhZ@vfHk;qDr jktsUnz fllksfn;k vkSj Jherh nhijRuk ds cSM:e ls 39]000@& :i;s tCr fd;s x;sA izkFkhZ@vfHk;qDr ls 6]38]900@& :i;s Hkwjs jax ds vkWfQl cSx ls cjken gq, gSa rFkk ?kj ls 79]98]000@& dh jkf'k o 39]000@& :i;s dh jkf'k cjken gqbZ gSA mDr leLr jkf'k izkFkhZ@vfHk;qDr }kjk fof/kd O;olk; djrs gq, viuh fof/kd Qhl ds :i esa yh x;h gks] ;g rF; bl Lrj ij izFke n`"V;k Li"V ugh gqvk gSA Jatin Salwan vs CBI; 2026:PHHC:014657 ds iSjk la[;k 8 esa ekuuh; mPpre U;k;ky; us vf/koDRkk }kjk fj'or dh jkf'k ds laca/k esa varoZfyr gksus dks vR;ar xaHkhj ekuk gS] ftldk mYys[k bl U;k;ky; }kjk iwoZ esa ikfjr vkns'k fnukad 25-02-2026 esa Hkh fd;k x;k gSA tgka rd izkFkhZ@vfHk;qDr dk izdj.k vU; lgvfHk;qDrx.k fot; xks;y] deys'k t;ar HkkbZ] lqgkuh esgjoky] izoh.k ykEck] euh"k dqekj 'kekZ o lqesj lSuh ds izdj.k ds leku gksus o mudh tekur Lohdkj gks tkus ds dkj.k izkFkhZ@vfHk;qDr Hkh tekur izkIr djus dk vf/kdkjh gksus dk iz'u gS] rks bl laca/k esa fofu'p; Tarun Kumar Vs. Enforcement Directorate; (2024)
[2026:RJ-JP:24909] (11 of 12) [CRLMB-8641/2026] 13 SCC 788 ds lqlaxr Hkkx dks ;gka mYysf[kr fd;k tkuk U;k;ksfpr gksxk%& “17. The submission of the learned counsel Mr Luthra to grant bail to the appellant on the ground that the other co-accused who were similarly situated as the appellant, have been granted bail, also cannot be accepted. It may be noted that parity is not the law. While applying the principle of parity, the court is required to focus upon the role attached to the accused whose application is under consideration...............”. izkFkhZ@vfHk;qDr dSyk'k panz eh.kk vk;dj vihyh; vf/kdj.k esa lgk;d jftLVªkj ds in ij inLFkkfir Fkk vkSj mlds }kjk fofHkUu izdj.kksa esa vf/kdj.k ds lnL;ksa dks fj'or dh jkf'k nsdj rFkk i{kdkjksa ls jkf'k izkIr dj muds i{k esa fu.kZ; djokus ds vijk/k dk vkjksi gSA izkFkhZ@vfHk;qDr }kjk fofHkUu izdj.kksa esa fofHkUu jkf'k ekaxus ds laca/k esa VsyhQksu ls okrkZ gksus o okV~l,i pSV gksus ds rF; vUos"k.k ds nkSjku lkeus vk, gSa vkSj Qksu dkWy dk fo'ys"k.k Hkh vuqla/kku vf/kdkjh us fd;k gSA izkFkhZ@vfHk;qDr dSyk'k panz eh.kk dh iRuh xaHkhj :i ls chekj gks] o`) gks] pyus&fQjus dh fLFkfr esa ugha gks ;k mldh ns[kHkky djus okyk dksbZ ugha gks ;g rF; bl Lrj ij Li"V ugha gqvk gSA izkFkhZ@vfHk;qDr jktsUnz fllksfn;k vf/koDRkk gS] mlds dCts ls 6]38]900@& #i, uxn cjken gq, gSaA ml ij gokyk ds ek/;e ls 5-5 yk[k #i, dh jkf'k izkIr djus ds vijk/k dk vkjksi gSA NksVw yky lSuh uked O;fDr }kjk 5]48]900@& #i, jktsUnz fllksfn;k dks fn, x,] ;g rF; Hkh vUos"k.k ds nkSjku lkeus vk;k gSA jktsUnz fllksfn;k ds dk;kZy; ls 79]98]000@& #i, cjken gq, gSa vkSj mlds cSM:e ls 39]000@&
[2026:RJ-JP:24909] (12 of 12) [CRLMB-8641/2026] #i, i`Fkd ls cjken gq,A mDr leLr jkf'k izkFkhZ@vfHk;qDr }kjk fof/k O;olk; djrs gq, Qhl ds :i esa izkIr dh xbZ gks] ;g rF; bl Lrj ij Li"V ugha gqvk gSA izkFkhZ@vfHk;qDr ds dCts ls Hkkjh ek=k esa fj'or dh jkf'k cjken gqbZ gSA izkFkhZx.k@vfHk;qDrx.k ds fo#) vkjksfir vijk/k xaHkhj fdLe ds gksus ds dkj.k vU; lgvfHk;qDrx.k dh tekur Lohdkj gksus ij Hkh os tekur izkIr djus ds vf/kdkjh ugha jgrs gSaA vr% izdj.k ds rF;ksa] ifjfLFkfr;ksa rFkk izkFkhZx.k@vfHk;qDrx.k ds fo#) vkjksfir vijk/k dh xaHkhjrk dks n`f"Vxr j[krs gq, izdj.k ds xq.k&nks"kksa ij fVIi.kh fd;s fcuk izkFkhZx.k@vfHk;qDrx.k dks tekur dk ykHk fn;k tkuk mfpr izrhr ugha gksrk gSA ifj.kker% izkFkhZx.k@vfHk;qDrx.k 1- dSyk'k panz eh.kk iq= Lo- jke dqekj eh.kk 2- jktsUnz fllksfn;k iq= yky flag fllksfn;k dh vksj ls izLrqr Øe'k% f}rh; o r`rh; tekur izkFkZuk i= vLohdkj dj [kkfjt fd;s tkrs gSaA pwafd izkFkhZx.k@vfHk;qDrx.k U;kf;d vfHkj{kk esa gSa rFkk fnukad 09-07-2026 dks fo}ku fopkj.k U;k;ky; }kjk vkjksi fojfpr fd;k tkuk crk;k x;k gSA ,sls esa fo}ku fopkj.k U;k;ky; ls vis{kk dh tkrh gS fd os fnukad 09-07-2026 dks vko';d :i ls vkjksi fojfpr djus ds laca/k esa vkns'k ikfjr djsa rFkk izdj.k esa lk{khx.k ds c;ku izkFkfedrk ls ys[kc) dj izdj.k ds Rofjr fuLrkj.k dk iz;kl djsaA (CHANDRA PRAKASH SHRIMALI),J MANISH SAINI/Res.
More judgments on Section 7
- Reliance Home Finance Limited, Lower Parel… vs Pr. Commissioner of Income Tax-8…ITA 1759/MUM/2026[2017-18]Status: Disposed8 Sept 2026AY 2017-18
- Jaiprakash Associates Limited vs The Office of the Commissioner of Customs…W.P.(C)-10387/20262 Sept 2026
- DCIT, C-4(1), Chandigarh vs M/S Winsome Yarns Ltd, ChandigarhITA 886/CHANDI/2019[2015-16]Status: Disposed19 Mar 2026AY 2015-16
- M/S Winsome Yarns Ltd., Chandigarh vs ACIT, C-4(1), ChandigarhITA 571/CHANDI/2019[2015-16]Status: Disposed19 Mar 2026AY 2015-16
- ACIT, Chandigarh vs M/S Winsome Yarn Ltd., ChandigarhITA 31/CHANDI/2010[2006-07]Status: Disposed19 Mar 2026AY 2006-07
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