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    Issue estoppel precludes relitigation of identical issues in subsequent criminal complaints, leading to quashing of the later complaint.
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Criminal-liability analysis distinguishes failure to prove...

Demand and Acceptance of bribe upheld on trap and independent witness corroboration, while criminal conspiracy was not proved.

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Indian Laws March 12, 2026 Case Laws SC
Criminal-liability analysis distinguishes failure to prove conspiracy from proof of a substantive bribery offence: the court upheld that no prior meeting of minds established Section 120B criminal conspiracy, but reinstated conviction under the Prevention of Corruption Act for demand and acceptance against the second accused. The conviction rested on trap proceedings corroborated by trap officers, independent witnesses, contemporaneous pre-trap documentation and identification of marked notes; electronic voice recordings were excluded. The court emphasised that a co-accused's statement alone cannot substitute for independent proof to fasten guilt on another accused.

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Acts Income Tax