INCOME TAX DEPARTMENT vs AMRINDER SINGH

CRM-M-14983-2019 with connected matters -1- IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 201 Date of Decision:08.05.2026 1) CRM-M-14983-2019 Income Tax Department …Petitioner(s) Versus Raninder Singh …Respondent(s) 2) CRM-M-15016-2019 Deputy Director of Income Tax …Petitioner(s) Versus Raninder Singh …Respondent(s) 3) CRM-M-15062-2019 Income Tax Department …Petitioner(s) Versus Amarinder Singh …Respondent(s) CORAM: HON'BLE MR. JUSTICE TRIBHUVAN DAHIYA Present:- Mr. Zoheb Hossain, Advocate (through Video Conferencing), Mr. Sanjeev Menon, Advocate, Mr. Vipul Joshi, Advocate, and Mr. Piyush Kumar, Advocate for the petitioner(s). Mr. Akshay Bhan, Senior Advocate with Mr. Gurmohan Singh Bedi, Advocate, Mr. Pawandeep Singh, Advocate, Mr. Anand Vardhan Khanna, Advocate for the respondent(s). Aman Dua 2026.05.13 17:53 I attest to the accuracy and authenticity of this judicial document CRM-M-14983-2019 with connected matters -2- TRIBHUVAN DAHIYA, J. (Oral) The petitioner Department/complainant approached learned Chief Judicial Magistrate by filing three complaints - Criminal Case nos. (i) COMA/11983/2016 titled Income Tax Department v. Raninder Singh; (ii) COMA/185/2016 titled Inco