Court On Its Own Motion Vs Anuradha Misra (Delhi High Court)
Delhi High Court held that proceedings for civil contempt against Principal Commissioner of Income Tax [PCIT] dropped since there is no wilful disobedience or order has not been passed with evil intent or with bad motive.
Facts- The present petition was registered pursuant to the direction given by this Court vide order dated 17.05.2019. The facts in brief giving rise to the present contempt petition are that, against the assessment orders for the Assessment Years 2011–12, 2013–14, 2014–15, 2015–16, and 2016–17, which raised a total demand of ₹8,09,20,130/-, the assessee, namely Dhruva Goel, preferred an appeal before the Commissioner of Income Tax (Appeals) and filed an application seeking stay of the demand till the disposal of the said appeal, subject to payment of ₹50,00,000/-.
The respondent who was working as Principal Commissioner of Income Tax (Central-3), New Delhi rejected the said application for stay and directed the assessee to deposit 20% of entire demand.
The said application of the assessee was disposed of by an order dated 11.03.2019 directing the assessee to pay 20% of the total demand, and observing that mere filing of appeal against assessment order cannot be considered as sufficient reason for stay of demand, and that the stay will operate on payment of 20% of the total demand.
