Allahabad HC Holds Deputy Commissioner of Income Tax Guilty of Contempt of Court- Sentences to One Week Imprisonment
The Allahabad High Court on Friday, came down heavily on a Deputy Commissioner of Income Tax for flouting the Order of the High Court.The Single Judge Bench of Justice Irshad Ali was hearing a Contempt Application under Section 12 of the Contempt of Courts Act, 1971 alleging willful and deliberate disobedience of judgment and order dated 31.03.2015 passed by a Division Bench of the Court in Writ Petition No.9525 (M/B) of 2013.Counsel for the Informant submitted that vide judgment and order dated 31.03.2015, passed by a division bench of this Court, notice issued to the petitioner – applicant for the assessment year 2012-13 dated 18 03.11.2014 was quashed on the ground of jurisdictional error and the opposite party was to delete all the outstanding amount from the web portal showing the dues to be paid.It was stated that the Assessing Officer in spite of direction issued for consequential action, permitted to continue the outstanding amount for a period of seven months on the web portal and when this Court made query in the present contempt application in regard to consequential benefits granted to the applicant – petitioner, only then it was deleted from the web portal. This fact has been admitted by the opposite party in his affidavit dated 05.12.2022.The Court held that this clearly amounts to violation of the judgment and order passed by the division bench of the Court.On perusal of judgment and order dated 31.03.2015, it is crystal clear that notice issued by the Assessing Officer was quashed on the ground.
Dr. Ajay Kummar Pandey( LLM, MBA, (UK), PhD, AIMA, AFAI, PHD Chamber, ICTC, PCI, FCC, DFC, PPL, MNP, BNI, ICJ (UK), WP, (UK), MLE, Harvard Square, London, CT, Blair Singer Institute, (USA), Dip. in International Crime, Leiden University, the Netherlands )Advocate & Consultant, Supreme Court of India & High Courts4C Supreme Law International, Delhi, NCR. Mumbai & DubaiTel: M- 91- 9818320572. Email: email@example.com