{"id":359251,"date":"2025-09-06T14:30:16","date_gmt":"2025-09-06T09:00:16","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=359251"},"modified":"2025-09-11T09:54:48","modified_gmt":"2025-09-11T04:24:48","slug":"ed-can-access-information-placed-before-magistrate-by-it-department-for-investigation-ph-hc","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2025\/09\/06\/ed-can-access-information-placed-before-magistrate-by-it-department-for-investigation-ph-hc\/","title":{"rendered":"\u2018ED not restricted to access information placed on record before Magistrate by the IT Department for investigation\u2019: Punjab and Haryana High Court"},"content":{"rendered":"<div style=\"text-align: justify; line-height: 150%;\">\n<p style=\"margin-bottom: 3%;\"><span style=\"font-weight: bold;\">Punjab and Haryana High Court:<\/span> In three petitions filed under Section <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0001519791\" target=\"_blank\">482<\/a> <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0002726935\" target=\"_blank\">Criminal Procedure Code, 1973<\/a> (&#8216;CrPC&#8217;), the petitioners had sought for setting aside the order passed by Additional Sessions Judge dismissing the revision petition filed against the order passed by Judicial Magistrate 1<span style=\"vertical-align: super;\">st<\/span> Class whereby the application filed by the Enforcement Directorate (&#8216;ED&#8217;) to inspect the documents attached with the complaint filed by the Income Tax Department (&#8216;IT Department&#8217;) had been allowed. A Single Judge Bench of <span style=\"font-weight: bold;\">Tribhuvan Dahiya J.<\/span>, while dismissing the petitions, held that there was no restriction on the ED to access the information or documents placed on record before the Magistrate by the IT Department for the purpose of investigation.<\/p>\n<p style=\"margin-bottom: 3%;\">The Court permitted the ED to inspect the record of the complaints before the Magistrate and access the information\/documents and prohibited its dissemination publicly.<\/p>\n<h3>Background<\/h3>\n<p style=\"margin-bottom: 3%;\">In the present case, the IT Department filed a complaint before the Chief Judicial Magistrate, Ludhiana, against the petitioner under Section <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0001559717\" target=\"_blank\">277<\/a> of the <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0002955939\" target=\"_blank\">Income Tax Act, 1961<\/a>(&#8216;IT Act 1961&#8217;) read with Sections <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0001561455\" target=\"_blank\">176<\/a>, <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0001561456\" target=\"_blank\">177<\/a>, <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0001561461\" target=\"_blank\">181<\/a>, <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0001561466\" target=\"_blank\">186<\/a>, <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0001561467\" target=\"_blank\">187<\/a>, <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0001561474\" target=\"_blank\">193<\/a> and <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0001561481\" target=\"_blank\">199<\/a> of the <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0002726960\" target=\"_blank\">Penal Code, 1860<\/a> (&#8216;IPC&#8217;) by placing on record the information in the form of master sheets originally received in Paris, France, by the competent authority of India\/Foreign Tax and Tax Research Division of Central Board of Direct Taxes from the competent French authority to the effect that the petitioners were beneficiaries of foreign assets maintained and controlled through foreign business entities.<\/p>\n<p style=\"margin-bottom: 3%;\">During pendency of proceedings before the Magistrate, the ED moved an application for inspection of the aforementioned information\/documents on the ground that it was also seized of the subject matter of the complaint, and for the purpose of conducting investigation the documents were required to be examined. The application was allowed by the Magistrate and a revision petition against the same was dismissed by the Additional District Judge referring to Rule 2 of Part-C, Chapter 16 of the Punjab and Haryana High Court Rules and Orders, Volume 4.<\/p>\n<p style=\"margin-bottom: 3%;\">The petitioners contended that grave prejudice had been caused to them as the ED was stranger to the complaints and the records contained secret information given by the French Republic to the Government of India and there was a specific bar on providing any such information to a stranger under the Agreement for Avoidance of Double Taxation with France.<\/p>\n<h3>Analysis and Decision<\/h3>\n<p style=\"margin-bottom: 3%;\">The Court referred to Article 28 of the Convention under the Agreement for Avoidance of Double Taxation with France and stated that there was a bar on disclosing any information received by the contracting State and it was to be treated as secret under the domestic law and it could only be disclosed to the persons or authorities involved in the assessment or collection of taxes or enforcement or prosecution thereof, etc. The Court opined that it remained undisputed that the information or documents placed on record before the Magistrate by the IT Department, were received by it in the French Republic at Paris, and its use as well as dissemination was regulated under the Agreement for Avoidance of Double Taxation.<\/p>\n<p style=\"margin-bottom: 3%;\">Considering the facts of the case, the Court stated that the information regarding the foreign assets concerning the petitioners had been placed on record in the form of documents before the Magistrate by the I.T. Department which had been sought by ED, another government department, for the purpose of investigation and thus, it was not a case that the information was demanded for public dissemination; rather, it was only for carrying out investigation against the petitioners.<\/p>\n<p style=\"margin-bottom: 3%;\">The Court held that there was no right to object to it by alluding to the Avoidance of Double Taxation Agreement, it was the Government of India which had entered into this Agreement with the French Republic, whereunder the information had been handed over to the IT Department and in case disclosure of information caused any violation of terms of the Agreement, including that of Article 28, it was for the Department to oppose it on that ground and not for the petitioners.<\/p>\n<p style=\"margin-bottom: 3%;\">The Court stated that if a citizen or entity had any information of wrongdoing with respect to a Bank account, it must be shared with the State which is under obligation to investigate the same. Further, the Court opined that the information was sought by an organ of the State for the purpose of investigation which could not be taken exception to in view of the settled law.<\/p>\n<p style=\"margin-bottom: 3%;\">Thus, the Court observed that there was no restriction on the ED accessing the information or documents placed on record before the Magistrate by the IT Department for the purpose of investigation and it could not be said that the ED was trying to procure the documents by circumventing the Agreement concerned.<\/p>\n<p style=\"margin-bottom: 3%;\">Thus, the Court held that the order passed by the Additional Sessions Judge was well-reasoned and did not suffer from any infirmity or error of law and accordingly, dismissed the petition. The Court further permitted the ED to inspect the record of the complaints before the Magistrate and access the information and documents and prohibited its dissemination publicly unless permitted in accordance with law.<\/p>\n<p style=\"margin-bottom: 3%;\">[<span style=\"font-weight: bold; color: #632423;\">Amarinder Singh v. IT Department, <a href=\"http:\/\/www.scconline.com\/DocumentLink\/qbxwg7It\" target=\"_blank\" rel=\"noopener\">2025 SCC OnLine P&#038;H 6903<\/a>, decided on 3-9-2025<\/span>]<\/p>\n<hr\/>\n<p>Advocates who appeared in this case:<\/p>\n<p style=\"margin-left: 18pt;\"><span style=\"font-weight: bold;\">For the Petitioners:<\/span> Gurmohan Singh Bedi, Advocate, Amandeep S. Talwar, Advocate, Pawandeep Singh, Advocate, Anand V. Khanna, Advocate, and Ambika Bedi, Advocate<\/p>\n<p style=\"margin-left: 18pt;\"><span style=\"font-weight: bold;\">For the Respondents:<\/span> Zoheb Hossain, Special Counsel, Lokesh Narang, Senior Panel Counsel and Vipul Joshi, Advocate<\/p>\n<h3 style=\"color: #000080;\">Buy Code of Criminal Procedure, 1973 &nbsp;<a href=\"https:\/\/www.ebcwebstore.com\/product_info.php?products_id=1031\" target=\"_blank\">HERE<\/a><\/h3>\n<p style=\"margin-bottom: 3%;\"><a href=\"https:\/\/www.ebcwebstore.com\/product_info.php?products_id=1031\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/06\/code-of-criminal-procedure-300x200.jpg\" alt=\"Code of Criminal Procedure\" width=\"300\" height=\"200\" class=\"aligncenter size-large wp-image-294422\" srcset=\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/06\/code-of-criminal-procedure-300x200.jpg 300w, https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/06\/code-of-criminal-procedure-768x511.jpg 768w, https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/06\/code-of-criminal-procedure-440x293.jpg 440w, https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/06\/code-of-criminal-procedure-650x433.jpg 650w, https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/06\/code-of-criminal-procedure.jpg 886w, https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/06\/code-of-criminal-procedure-60x40.jpg 60w\" sizes=\"auto, (max-width: 300px) 100vw, 300px\" \/><\/a><\/p>\n<h3 style=\"color: #000080;\">Buy Penal Code, 1860 &nbsp; <a href=\"https:\/\/www.ebcwebstore.com\/product_info.php?products_id=1158\" target=\"_blank\">HERE<\/a><\/h3>\n<p style=\"margin-bottom: 3%;\"><a href=\"https:\/\/www.ebcwebstore.com\/product_info.php?products_id=1158\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/06\/penal-code-1860-300x200.jpg\" alt=\"penal code, 1860\" width=\"300\" height=\"200\" class=\"aligncenter size-large wp-image-294601\" srcset=\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/06\/penal-code-1860-300x200.jpg 300w, https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/06\/penal-code-1860-768x511.jpg 768w, https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/06\/penal-code-1860-440x293.jpg 440w, https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/06\/penal-code-1860-650x433.jpg 650w, https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/06\/penal-code-1860.jpg 886w, https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/06\/penal-code-1860-60x40.jpg 60w\" sizes=\"auto, (max-width: 300px) 100vw, 300px\" \/><\/a><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p style=\"font-style: italic;\">&#8216;Information regarding the foreign assets has been placed on record in the form of documents before the Magistrate by the IT Department which has been sought by another government Department for the purpose of investigation. It is not a case that the information has been demanded for public dissemination.&#8217;<\/p>\n","protected":false},"author":67011,"featured_media":359262,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[3,10],"tags":[88688,68320,51086,51389,80588,2670,88689],"class_list":["post-359251","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-casebriefs","category-highcourts","tag-agreement-for-avoidance-of-double-taxation","tag-crpc-1973","tag-income-tax-act-1961","tag-ipc-1860","tag-justice-tribhuvan-dahiya","tag-Punjab_and_Haryana_High_Court","tag-punjab-and-haryana-high-court-rules-and-orders-enforcement-directorate-ed"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.4 (Yoast SEO v26.4) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>ED can access information placed by 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and Haryana High Court dismisses petition to set aside defamation case against TV Today Network","author":"Editor","date":"August 20, 2025","format":false,"excerpt":"It remains undisputed on record that the complaint filed by Respondent 2 has disclosed commission of non-cognizable offence by the TV Today Network.","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"defamation case against TV Today","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/08\/defamation-case-against-TV-Today.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/08\/defamation-case-against-TV-Today.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/08\/defamation-case-against-TV-Today.webp?resize=525%2C300&ssl=1 1.5x, 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constructive criticism should always be welcome\u2019; Punjab and Haryana HC drops criminal contempt proceedings against a man for his pleadings against a Judge","author":"Arushi","date":"July 6, 2024","format":false,"excerpt":"The Court stated that the contempt jurisdiction should not be exercised lightly at the drop of a hat. It ought to be invoked only in rare or exceptional cases where there is interference with administration of justice or such action amounts to scandalizing or lowering the authority of the Court.","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"Punjab and Haryana High Court","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Punjab-and-Haryana-High-Court.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Punjab-and-Haryana-High-Court.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Punjab-and-Haryana-High-Court.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Punjab-and-Haryana-High-Court.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":309730,"url":"https:\/\/www.scconline.com\/blog\/post\/2023\/12\/20\/section-197-crpc-sanction-required-for-criminal-complaint-against-police-officer-phhc\/","url_meta":{"origin":359251,"position":3},"title":"Sanction required under Section 197 CrPC for criminal complaint against Police Officer: Punjab and Haryana HC","author":"Ridhi","date":"December 20, 2023","format":false,"excerpt":"It was contended on part of the State that since the complaint was filed by the Court itself, no sanction under Section 197 of CrPC was required.","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"punjab and haryana high court","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/05\/punjab-and-haryana-high-court.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/05\/punjab-and-haryana-high-court.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/05\/punjab-and-haryana-high-court.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/05\/punjab-and-haryana-high-court.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":270670,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/07\/26\/punjab-and-haryana-high-court-dismisses-the-order-of-the-magistrate-only-juvenile-justice-board-to-pass-orders-where-there-is-juvenile-in-conflict-with-law\/","url_meta":{"origin":359251,"position":4},"title":"Punjab and Haryana High Court dismisses the order of the Magistrate; Only Juvenile Justice Board to pass orders where there is &#8216;Juvenile in conflict with law&#8217;","author":"Editor","date":"July 26, 2022","format":false,"excerpt":"Punjab and Haryana High Court: While dealing with an issue on joint proceedings, Vinod S. Bhardwaj, J., held that a proceeding where there is \u2018Juvenile in conflict with law' with an adult the proceedings cannot be done jointly. 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