The Punjab & Haryana High Court on 3 September 2025 presided by Justice Tribhuvan Dahiya dismissed three connected petitions filed by the former Chief Minister of Punjab – Amarinder Singh and his son Raninder Singh challenging orders that permitted the Enforcement Directorate (ED) to inspect judicial records in complaints initiated by the Income Tax Department. The complaints, filed in 2016, alleged that the Petitioners were beneficiaries of undisclosed foreign assets and HSBC bank (based in Switzerland) accounts linked to Jacaranda Trust entities, based on information shared by French authorities under the Indo–French Double Taxation Avoidance Convention (DTAC). Following this cognizance had been taken under Section 277 of the Income Tax Act, 1961 dealing with false tax related statements.
During the pendency of the proceedings, the ED applied to inspect the documents on the judicial record to conduct investigation. The Magistrate allowed inspection in September 2020, which was upheld in revision in September 2021. Before the High Court, the Petitioners contended that the ED was a “stranger” to the complaint and could not be given access to confidential records, especially when the information had been provided by France under Article 28 of the DTAC, which mandated secrecy.
The Court rejected the petitioners’ submissions, holding that under the Punjab & Haryana High Court Rules even strangers may be permitted inspection for sufficient cause, and the ED’s application was rightly allowed. Relying on Ram Jethmalani v. Union of India (2011) 8 SCC 1, it observed that treaty confidentiality restricts public dissemination, not disclosure in judicial proceedings or State investigation, and private parties cannot invoke treaty obligations to obstruct lawful inquiry. The petitions were accordingly dismissed, with the ED permitted to inspect the judicial record for investigation, subject to the bar on public dissemination except in accordance with law.
Appearances:
For the Petitioners: Advs- Gurmohan Singh Bedi, Mr. Amandeep S. Talwar, Mr. Pawandeep Singh, Mr. Anand V. Khanna, and Ms. Ambika Bedi.
For the Respondents: Advs. Mr. Zoheb Hossain -Special Counsel, assisted by Mr. Lokesh Narang, Senior Panel Counsel, and Mr. Vipul Joshi
