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3. Central Bureau of Investigation vs. Baljeet Singh
Criminal Appeal (Arising out of Special Leave Petition (Crl.) No. 12486 of 2025) decided on 10.03.2026
Prosecution - Bribe – Charge of conspiracy and/ or charge of demand and acceptance - If the charge under the Indian Penal Code read with the Prevention of Corruption Act, 1988 linked with the charge of conspiracy, was the only one levelled, then if one is acquitted, the other cannot be convicted - However, if there is another charge of demand and acceptance against both, which, as against the two, is not inextricably linked by a definite charge of conspiracy, the second charge can be proved against both or against one independently
PW1, the complainant, was a partner of a firm whose Assessing Officer under the Income-tax Act, 1961 was the 1st Appellant/1st Accused (A1). A notice had been issued to the Assessee for the assessment year 2008-09, which was pending in the office of A1.
To finalize the same, PW1 approached the 2nd Appellant/2nd Accused(A2), an Income-tax Inspector who was a subordinate of A1.
It was the complaint of PW1 that in October 2010, he had met both the Appellants concerned in connection with the scrutiny of the accounts of the firm in whi
