Prevention of Corruption Act 1988 – s.13(2) r/w s.13(1)(e) – Penal Code, 1860 – s.109 – Central Bureau of Investigation (Crime) Manual 2005 – Constitution of India – Article 226 – Code of Criminal Procedure, 1973 – s.482 – Corruption cases – Preliminary enquiry if mandatory before registering an FIR – FIR registered against first respondent, Commissioner of Income Tax on the basis of “source information” for allegedly possessing assets disproportionate to her known sources of income – Second respondent, her husband is alleged to have abetted the offence – FIR quashed by High Court inter alia holding that the appellant should have conducted a Preliminary Enquiry before registration of the FIR – On appeal, held: Institution of a Preliminary Enquiry in cases of corruption is not made mandatory before the registration of an FIR under the CrPC, PC Act or even the CBI Manual – In case the information received by the CBI, through a complaint or a “source information” under Chapter 8, discloses the commission of a cognizable offence, it can directly register a Regular Case instead of conducting a Preliminary Enquiry – This does not take away from the value of conducting a Preliminary Enquiry in an appropriate case – High Court should have only considered whether the contents of the FIR as they stand, prima facie make out a cognizable offence instead of conducting a mini-trial – Documents relied upon by the respondents cannot form the basis of quashing the FIR as the value and weight to be ascribed to the documents is a matter of trial – Impugned judgment of High Court set aside – Appellant can continue with investigation based upon the FIR – Delhi Special Police Establishment Act, 1946 – s.6.Constitution of India – Article 226 – Code of Criminal Procedure, 1973 – s.482 – Quashing of FIR – Review by High Court – Scope of – Discussed.