Keyword – CCIT, CBI, PC ACT, ITO, HCPL
Anil Goel, a Kerala-based CCIT, was accused of living in an apartment without paying rent while serving as his assessment’s jurisdiction’s CCIT. Heera Constructions Pvt. Ltd. was purportedly responsible for paying the apartment’s rent.
In an eight-year-old case involving allegations of corruption, the Bombay High Court has dismissed former Chief Commissioner of Income Tax (CCIT) Anil Goel, claiming that the Central Bureau of Investigation (CBI) had incorrectly filed charges against him. During his time as CCIT, Goel, who was stationed in Thiruvananthapuram, Kerala, was accused of living in an apartment without paying rent. It was said that the company Heera Constructions Pvt. Ltd., which was within his assessment jurisdiction, was responsible for paying the apartment’s rent.
According to Ponda, Goel’s acts did not meet the requirements for getting a “valuable thing” under the PC Act. He emphasised that Goel had been relocated to Thiruvananthapuram for a few months and had moved into the property after an Income Tax Officer (ITO) had shown him around.
Shriram Shirsat, the CBI’s attorney, contended that there was enough oral evidence showing Goel had neglected to pay the rent and had refused to leave the property even after being asked to do so.
After examining the case, Justice Bharti Dangre underlined the significance of the question of whether Goel was aware of the rent demand. The court determined that he was not aware of the rent duty because the ITO had asked him to inhabit the property and had not told him that he would be responsible for paying the rent. The court further observed that there was no proof of any transactions between Goel and Heera Constructions, a “Assessee.”
Written by – Sohan Mishra, College name – SOA National Institute of Law , Semester – 3rd Semester an intern under legal Vidhiya
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