In a significant ruling, the Punjab and Haryana High Court today dismissed petitions by former Punjab Chief Minister Captain Amarinder Singh and his son, Raninder Singh, allowing the Enforcement Directorate (ED) to inspect confidential documents linked to alleged foreign assets and Swiss bank accounts.

The decision marks a setback for the Singhs, who had challenged lower court orders permitting the ED’s access.

Justice Tribhuvan Dahiya, in a 16-page verdict, ruled that no legal restrictions, including the Indo-French Double Taxation Avoidance Agreement (DTAA), prevent the ED from examining judicial records for its probe into alleged tax evasion and concealment of foreign assets. The court clarified that the information cannot be disclosed publicly without legal authorization.

The case stems from 2016 Income Tax Department complaints accusing Amarinder and Raninder of tax evasion and providing false information under Section 277 of the Income Tax Act, 1961, and relevant Indian Penal Code provisions. The complaints, based on data from French authorities under the DTAA, allege that Amarinder is a beneficiary of foreign assets, including accounts with HSBC Private Bank (SUISSE) S.A. in Geneva and links to Jacaranda Trust and a Dubai property.

The court noted that the Income Tax Department received “credible information” in 2011 via official channels, certified under the Indian Evidence Act, prompting a summons to Amarinder in 2016. The Singhs argued that the documents, protected under the DTAA’s confidentiality clause, could not be shared with the ED. However, Justice Dahiya rejected this, citing the Punjab and Haryana High Court Rules, which permit third-party access to records with court approval, and the Supreme Court’s 2011 ruling in *Ram Jethmalani v. union of India*, which dismissed absolute secrecy in such cases.

The court emphasized that the ED, as a statutory body, is entitled to investigate offenses, and public interest demands transparency when credible evidence of wrongdoing exists. The ruling upholds the Ludhiana court’s orders and reinforces the ED’s authority to probe the alleged financial irregularities.