Case Law Details
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-
By means of the present writ petition, the applicant assailed a notice dated 11.09.2013 issued by the respondent – Deputy Commissioner of Income Tax, Range – 2, Lucknow under Section 143 (2) of Income Tax Act, 1961 in respect of assessment year 2012-13 on the ground that the said notice was de hors the provisions contained under Section 124 of the Act and has been issued in excess of jurisdiction conferred upon the respondent.
The present contempt application under Section 12 of the Contempt of Courts Act, 1971 has been filed alleging willful and deliberate disobedience of judgment and order dated 31.03.2015 passed by a Division Bench of this Court in Writ Petition No.9525 (M/B) of 2013.
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