THEN JOINT COMMISSIONER OF INCOME TAX SENTENCED THREE YEARS RIGOROUS IMPRISONMENT WITH FINE OF RS. 20,000/- IN A CORRUPTION CASE
The Special Judge, CBI Cases, Patiala (Punjab) has convicted Shri R.L. Channalia, the then Joint Commissioner, Income Tax, Amritsar (Punjab) and sentenced him to undergo three Years Rigorous Imprisonment with fine of Rs.20,000/- in a Corruption Case.
CBI had registered the case on 28.06.2010 U/s 420, 467, 468, 471 IPC and 13(1) (d) r/w 13(2) of PC Act, 1988 against Shri R.L. Channalia, the then Joint Commissioner Income Tax (ITAT), Amritsar on a complaint from CBDT. It was alleged that Shri R.L. Channalia has promoted himself as Addl. Commissioner of Income Tax by tampering with the CBDT’s Notification No.7 dated 20.03.2007 & putting his name in place of another person at Sl.No.1 of the said Notification. One notification from CBDT’s website contained the name of another person at Sl.No.1 and the other notification from the service book of Shri R.L. Channalia contained the name of Shri R..L. Channalia at Sl.No.1.
Investigation revealed that Shri Roshan Lal Channalia joined the Indian Revenue Service on 20.08.1990 as Asstt. Commissioner of Income Tax and further promoted as Dy. Commissioner during 1998 and Joint Commissioner of Income Tax during 2001. In July/August, 2007, Shri Channalia claimed in his office that he had been promoted as Addl. Commissioner of Income Tax w.e.f. 01.01.2003 as per copy of the CBDT Notification obtained by him from his own sources. He started using the new designation in his official communication and directed, the then Office Superintendent to get prepared 4 rubber stamps in English in the name of R.L. Channalia, IRS, Addl. Commissioner of Income Tax, Range-6, Pathankot and 2 rubber stamps in Hindi, in the same designation. Subsequently, he directed the Establishment Section of his office to calculate the arrears of his pay w.e.f. 01.01.2003 by giving the said copy of CBDT Notification No.7 dated 20.03.2007. Investigation further revealed that 3 Member Committee Meeting was held on 17.01.2007 to consider officers in the grades of JCIT, for their placement in the non-functional selection grade. In view of pending disciplinary proceedings against Sh.R.L.Channalia, his case along with 5 other officers was kept in sealed cover and was excluded from the approved list. The original notification dated 20.3.2007 issued under the signature of then Under Secretary contained the name of another person at Sr.No.1 and not of Shri R.L.Channalia.
After thorough investigation, CBI filed a chargesheet U/s 420, 471 IPC and 13(1) (d) r/w 13(2) of PC Act, 1988 on 20.01.2012 in the court of Special Judge, CBI Cases, Patiala (Punjab).
The Trial Court found the accused guilty and convicted him.