Bombay HC Discharges Former Income Tax Officer From Corruption Case

The Bombay High Court Discharged Former Income Tax Officer, Anil Goel, from a corruption case for allegedly inhabiting a flat without paying rent when posted in Kerala.

The court found that Goel did not have a current official connection with the firm from which he allegedly received improper advantages.

Justice Bharati Dangre rejected the prosecution’s claim that if a business link is made in the future, an offence under Section 11 of the Prevention of Corruption Act, 1988 (public servant getting undue advantage from someone concerned in official affairs) exists.

On December 18, 2015, the Central Bureau of Investigation’s Anti-Corruption Bureau filed a case in Cochin. The FIR initially did not include Goel’s name, but it was later added on July 31, 2019.

Goel was accused of abusing his official position as Chief Commissioner of Income Tax by occupying a flat leased by M/s Heera Constructions without paying rent from January 1, 2014, to December 31, 2015. M/s Heera paid the flat owner 40,000 in rent.

The CBI stated that because M/s Heera Constructions was under Goel’s assessment jurisdiction as CCIT, living in the property without paying rent was an offence under Section 11 of the Act.

On September 19, 2022, he was granted bail by the CBI court. He subsequently requested the dismissal of the case, claiming that he was responsible for all expenditures for maintaining the flat during his stay, including phone bills, electricity bills, and society maintenance charges totaling Rs. 50,000. As a result, no offence can be made out.

He approached the HC after the special court dismissed his plea. The court noted that Goel had paid for all necessary expenses for the flat, such as maintenance, electricity, and society fees.

The High Court stated that Goel was uninformed of the ownership information when he was shown the flat by his subordinate when he arrived in Thiruvananthapuram as the CCIT.