DCIT penalized with imprisonment as direction of High Court deliberately not followed

Prashant Chandra Vs Harish Gidwani (Allahabad High Court)

Allahabad High Court held that High Court’s order directed quashing of notice and consequential order. However, the outstanding amount on web portal continued for a period of 7 months. It clearly shows act and action of the opposite party is deliberate in nature. Hence, contemnor – opposite parity i.e. Deputy Commissioner of Income Tax penalized with fine and simple imprisonment for one week.

Facts-

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