In Brief
R.C. Sabharwal, an Additional Chief Architect, allegedly accumulated assets worth over Rs 2 crores disproportionate to his documented income. His son, Puneet, was charged with abetting this offense. Both challenged the criminal charges, relying on Income Tax Tribunal orders that favored them. The Supreme Court held that tax authorities' findings are not conclusive proof for criminal discharge. While tax orders may be trial evidence, they cannot conclusively prove or disprove corruption charges. Different statutory frameworks govern tax and anti-corruption law; exoneration in one does not bar prosecution under the other. Charges were properly framed based on available material at that time. Criminal trial must proceed.
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