Penal Code, 1860 (IPC) – Section 109 – Prevention of Corruption Act, 1988 – Sections 13(1)(e) and 13(2) – The court found that the Income Tax Appellate Tribunal’s orders are not conclusive for the criminal case and that a full trial is necessary to evaluate the evidence – The court analyzed precedents and laws, concluding that findings in tax proceedings do not automatically negate criminal charges for disproportionate assets – The court upheld the charges, stating that the appellants did not provide sufficient grounds to interfere with the order on charge and the framing of charges.
SUPREME COURT OF INDIA DIVISION BENCH PUNEET SABHARWAL AND OTHER — Appellant Vs. CBI — Respondent ( Before : Vikram Nath and K.V. Viswanathan, JJ. ) Criminal Appeal No. ….of…