P&H HC Grants Interim Anticipatory Bail in Income Tax Bogus Refund Scam

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 spe...