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TMI Blog2017 (1) TMI 1431X X X X Extracts X X X X X X X X Extracts X X X X ..... ers relate to income tax assessment orders and proceedings under the Income Tax Act against the private parties therein. Sh. Rakesh Kumar Gupta, the respondent herein, has no connection with the parties and is also not a party to these proceedings. 2. Sh. Rakesh Kumar Gupta filed an intervention application being CM No.5779/2008 in ITA 1428/2006 CIT v. M/s. Escorts Ltd. in which he had levelled several allegations against the counsel for the revenue. This application was rejected by the court by the order dated 15th January, 2005. Similar allegations were made in subsequent affidavits as well as e-mail communications sent to the court as well as to standing counsels as well as affidavits against the counsels for the revenue; which were considered by the court, in the proceedings on 12th February, 2015 in the said matters. Being of the view that the behaviour of the respondent herein amounted to seeking to prejudice, interfere or trying to interfere with due course of proceedings in the above cases, proceedings under Section 15 of the Contempt of Court Act, 1971 were due and warranted, notice to show cause was issued on the 12th February, 2015 to the respondent as to why he should ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lication dated 10/3/2015) given by him to Hon'ble Court. (request was made by e mail dated 23-2-2015 & 11-4-2015). Similarly Mr. Simran Mehta is not sticking to one particular stand (taken two different stand -first stand-case of giving CM copy on CM admission date, then (second stand) totally opposite stand of not giving CM copy on the date CM decision )( request was made by e mail dated 11-4-2015) . Similarly not giving certified copy of CM and decision in which Mr. Simran Mehta got injunction orders (against C/R-1/IV/WB), because C/R-1/IV/WB want to challenge injunction order. If, C/R-1/IV/WB does not comply injunction order, then, Mr. Simran Mehta, may again request Hon'ble Court to start another contempt proceeding C/R-1/IV/WB for non-compliance of Court order. 9. In the light of above, C/R-1/IV/WB prayed this hon'ble Court to kindly direct Mr. Simran Mehta to file affidavit clearly stating about critical six loose pages submitted by Advocates and also clarify stand on giving copy of CM APPL-2553/2015 to C/R1/IV/WB. a Identify pages given by him to Hon'ble Court (by stating Page Number in affidavit) b Who had prepared/given these paper to him. c Identify pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No.18534/2015 is hereby disposed of as having been rendered infructuous. (v) Crl.M.A.No.7868/2016 (page 451) 11. By this application, the applicant has prayed for permission to record the hearings in court by phone, camera/electronic device. Such a prayer is completely unwarranted. This application is misconceived and is dismissed as such. (vi) Crl.M.A.No.7869/2016 (page 454) 12. In this application, the applicant has made the following averments : "2. Tax payers are hiding important facts and giving false statement to win tax cases/ proceeding through unfair means. And harass (C/R-1) in the contempt proceeding. 3. Income Tax department is still presenting weak case in Tax cases (ITA 1428/2006 and connected matters) and not brought to this Hon'ble court notice about their strong points and false averments of tax payers. 4. C/R-1 written various letters to Income Tax department (pinpointing shortcoming in tax department pleading). Missing strong points are summarized in perjury application (page 131-156 of this Contempt proceeding records). 5. In the light of above, C/R-1 C/R-1 prayed this hon'ble court to take strong actions against Tax payer (for hiding important f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the contempt proceeding. 3. Income Tax department is still presenting weak case in Tax cases (ITA 1428/2006 and connected matters) and not brought to this Hon'ble court notice about their strong points and false averments of tax payers. 4. Above action of Tax payer and Tax department has resulted ,huge delay in payment of reward money to C/R-1 of more than decade. C/R-1 devote maximum time to help Tax department to collect evaded income tax. Delayed reward payment is giving huge financial stress to C/R-1. Tax payer and Tax department is using this hon'ble Court proceeding to kill the C/R-1 economically first, which ultimately will result physical death. 5. In the light of above, C/R-1 prayed this hon'ble court to direct Tax department to pay interim reward to Rs. 10 Crore. C/R-1 final reward may exceed Rs. 1000 Crore as stated in Page 395 Para 15(i) of interim reply dated 19/9/2015." 17. On these averments, the applicant seeks the following prayers : "6. xxx xxx &nbs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent proceedings and seeks directions to the Tax Department to depute a representative to this court for completion of formalities. It is trite that contempt proceedings are between the court and the contemnor. In case, presence of any particular person or authority is deemed necessary, it is for the court to so direct. The prayer made in this application is misconceived and is rejected with costs of `2,500/- which shall be deposited with the Delhi High Court Legal Services Committee within a period of four weeks from today. Proof of deposit of costs shall be filed in the present proceedings. (x) Crl.M.A.No.17318/2016 (page 519) 23. In this application, the respondent has made the following assertions in paras 3 and 4: "3. C/R-1 is facing this case in person and has basic law knowledge only. Due to lack of fund, does not able to engage proper lawyers to take his case. 4. Absence of lawyers help has resulted order by Tax bench, which has ignored various facts." 24. In para 5, the applicant refers to proceedings before the Tax Bench in the aforestated appeals and contempt. The respondent makes the following prayers in this application: "b. When application is pending to review ..... X X X X Extracts X X X X X X X X Extracts X X X X
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