Non-bailable warrant in a bailable income-tax offence was quashed for lack of reasons and non-application of mind.

A non-bailable warrant issued in connection with an offence under section 276C(2) of the Income-tax Act, 1961 was quashed because the offence is bailable and carries a maximum sentence of three years. The Bombay High Court held that the impugned warrant was issued without reasons and without due consideration of the legal character of the offence, rendering the order cryptic and showing non-application of mind. As issuance of a non-bailable warrant in a bailable offence was contrary to law, the warrant order dated 9 April 2025 was set aside.

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Issues: Whether the non-bailable warrant issued against the petitioner in a bailable offence under Section 276C(2) of the Income-tax Act, 1961 was liable to be quashed.

Analysis: The offence in question carries a maximum sentence of three years and is bailable in nature. The impugned warrant was issued without reasons and without due consideration of the legal character of the offence, making the order cryptic and reflective of non-application of mind. In these circumstances, issuance of a non-bailable warrant in a bailable offence was contrary to law and warranted interference.

Conclusion: The non-bailable warrant order dated 9 April 2025 was quashed and set aside, in favour of the petitioner.

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