Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2017 (1) TMI 1431

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... l constituted by the Delhi High Court Legal Services Committee. The respondent was emphatic that he shall choose a lawyer but the lawyer would be permitted to make only legal submissions and that he would make factual submissions himself. This in fact manifests that the submission by the respondent that he is unable to plead legal submissions is not correct. We had noted this fact in our order dated 11th January, 2017. We have also noted the intemperate conduct of the respondent no.1 in our order dated 11th January, 2017. - Crl.M.A.Nos. 12118/2015, 12119/2015, 12120/2015, 18534/2015, 7868/2016, 7869/2016, 7870/2016, 17316/2016, 17317/2016, 17318/2016 and 17319/2016 in CONT.CAS.(CRL.) No.4/2015 - - - Dated:- 25-1-2017 - MS. GITA MITTAL MS. ANU MALHOTRA JJ. Petitioner Through: None Respondent Through: Respondent in Person 1. By way of the present order, we propose to decide 11 applications being Crl.M.A. Nos. 12118/2015, 12119/2015, 12120/2015, 18534/2015, 7868/2016, 7869/2016, 7870/2016, 17316/2016, 17317/2016, 17318/2016 and 17319/2016 filed by the respondent before us. Before dealing with the individual applications, it is necessary to note a few essential fact .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... applications in the chronological order in which they have been filed : (i) Crl.M.A.No.12118/2015 (page 368) This application has been filed by the applicant submitting that the written submissions stand filed in ITA No. 1428/2016 by learned counsel for the Income Tax Department. With regard to these submissions, the applicant has filed the present application seeking the following prayer : b. Direct Ms Suruchi Aggarwal to (R-3) file affidavit about facts as requested in preceding paragraph Para 13. 5. Such a prayer in the present application could be made only in ITA 1428/2016 and has no bearing on the consideration by us. The prayer in the present application is completely misdirected. The application is dismissed with costs which are assessed at `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. (ii) Crl.M.A.No.12119/2015 (at page 375) 6. This application is premised on the averments made in para 3, 4 and 9 which are to the following effect : 3. On 12/2/2015, Hon'ble Court bench ad .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... me has no bearing on the present case. This application is, therefore, dismissed 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. (iii) Crl.M.A.No.12120/2015 (at page 380) 9. By this application, the applicant prays for a direction to the Income Tax Appellate and Writ Branch of this court to supply documents relating to the aforenoticed income tax appeals and the writ petition to this court. The respondent is not a party to those matters and is not entitled to this record. It is, therefore, not open to the respondent to seek such direction. In case, any records are required for by this court, appropriate directions requisitioning the same would be made by the court. This application is dismissed 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. (iv) Crl.M.A.No.18534/2015 (page 412) 10. By this application, the applicant seeks e .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... On the face of the record, this application in the present proceedings is again completely misconceived. We are concerned in the present proceedings only with an examination of the issue as to whether the respondent/applicant has committed contempt of court. 15. So far as the conduct and action of the assessees and the revenue is concerned, the same is the subject matter of consideration in the aforesaid three appeals and the pending writ petition. In any case, as observed by the Division Bench in the order dated 9th April, 2015, the applicant has no locus standi to make such a prayer. This application is dismissed with costs which are quantified at `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. (vii) Crl.M.A.No.7870/2016 (page 457) 16. We extract the averments made by the respondent on which the prayer in this application is premised: 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 T .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... form, DVD information is to be converted in paper form for Hon'ble bench only. xxx 6. In the light of above, to protect the revenue interest and to protect justice, C/R-1 request for converting information contain in DVD in paper form or alternatively convert present court/Bench to E Court or alternatively transfer the case to E Court. 20. On these allegations, the applicant/respondent makes the following prayer : b. C/R-1 request for converting information contain in DVD in paper form or alternatively convert present court/Bench to E court or alternatively transfer case to E Court. 21. This court is fully equipped and receives digitalised records. No direction, as sought by the applicant, are necessary and the application is dismissed. (ix) Crl.M.A.No. 17317/2016 (page 515) 22. By this application, the applicant has made a grievance that the counsels for the Income Tax Department have attended very few hearings in the present 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, pre .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... er is at page 26-31) dated 7-4-2016 on the same issue on the pending cases on which present contempt proceeding was initiated against C/R-1. 3. There is total blackout (tax department favourable points in ITAT order) on direction (issued dated 14-2-2016 by Director of Income Tax Vig (NZ) to CIT 1 Delhi (supervisor officer of officer looking AAA Portfolio P Ltd Case). Main issue is summarised in four pages from 197 to 200 of Criminal Contempt 4/2015 case file). And in detail is explained by C/R-1 Page 135 to 140 and 175 to 190. 4. Kindly note, there is gap of one year, between direction issued and ITAT order. And this point should be part of ITAT records. On these averments, he makes the following prayer : b. C/R-1 request this Hon'ble Court to call the complete records from ITAT and appeals filed in Delhi High Court of AAA Portfolio P Ltd Case. 28. Such a prayer may be relevant for the purposes of deciding the issues in the Income Tax Appeals and writ petition. Such prayer in the present proceedings is completely misdirected. The application is dismissed with costs which are assessed at `2,500/- which shall be deposited with the Delhi High Court .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates