Manish Kumar Vs State of Punjab (Punjab and Haryana High Court)
The Punjab and Haryana High Court, in Manish Kumar Vs State of Punjab, addressed an anticipatory bail petition concerning an FIR related to an alleged income tax fraudulent refund scam. The petition, filed under Section 482 of the Bharatiya Nagarik Suraksha Sanhita, 2023 (BNSS), sought anticipatory bail in FIR No. 38 dated April 10, 2025, which included charges under the Indian Penal Code, 1860, and Section 277 of the Income Tax Act, 1961 (I.T. Act). The petitioner’s counsel argued several points, including the lack of a specific provision in the I.T. Act for FIR registration and the non-cognizable nature of the offense under Section 277 of the I.T. Act, as per Section 279-A. Furthermore, the counsel contended that the complainant was not competent to initiate proceedings under Section 279(1) read with Section 116 of the I.T. Act, and that there was no prima facie document or private complaint supporting the alleged forgery. The petitioner, a Class 12th pass working as a Data Entry Operator, was stated not to be a qualified Chartered Accountant. The defense also highlighted that the maximum sentence for the offenses in the FIR was up to seven years, and no notice under Section 35(3) of BNSS (erstwhile Section 41-A of the Cr.P.C.) had been served on the petitioner, who maintained a clean record with no prior involvement in other cases.
