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TMI Blog2022 (12) TMI 849X X X X Extracts X X X X X X X X Extracts X X X X ..... otely attracted. Therefore, it was incumbent upon the opposite party No.2 to have waited for the outcome of the writ petition, but he proceeded with the matter which shows prejudicial and impartial attitude of the authority. It may be noted that transparency and fairness is the essence of the state action. Therefore, the authorities are expected to proceed in disciplined manner without creating any doubt in the mind of the asseessees. As averred above, it was the duty of the Assessing Officer to have referred the question of jurisdiction to the Chief Commissioner or the Commissioner as the case may be under sub-section (2) of Section 124 of the Act and not doing so, this vitiated the further proceedings. Here, there is complete departure from the settled procedure. It comes out from the record that when the petitioner refused to submit to the jurisdiction of the said Assessing Officer at Lucknow, the authority/respondent No.2 proceeded ex parte and dispatched a demand of almost Rs.52 lacs. At the cost of repetition, we would like to mention that in the notice dated 11.9.2013, which is computer generated clearly reveals that the Delhi address of the petitioner was scored out and i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the petitioner had been scored out and replaced by the Lucknow address, which is indicative of the fact that the respondent was endeavouring to assume jurisdiction for holding assessment proceedings against the petitioner - applicant. 7. She further submitted that during pendency of aforesaid writ petition, a notice dated 15.10.2004 under Section 143(2) of the Income Tax Act, 1961 was issued against the applicant - petitioner at the recorded address at New Delhi for a manual scrutiny of the return on income, which was followed up by another notice dated 24.06.2015 sent at Lucknow address, which was represented by the applicant - petitioner vide letter dated 05.07.2015 stating that the petitioner - applicant had been filing his returns at New Delhi and as such, the respondents did not have jurisdiction to issue such a notice. 8. She next submitted that in furtherance to notice dated 24.06.2015, a notice dated 15.03.2016 has also been issued to the petitioner - applicant at his Lucknow address, wherein petitioners representation dated 05.07.2015 has been acknowledged and as a final opportunity has been given to the objections on or before 22.03.2016, failing which necessary infer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... opportunity indicating that no application for transfer of jurisdiction has been received by the opposite parties. He submitted that the jurisdiction of Assessing Officer cannot be changed only by change of address of assessee. In case there is a change in principal place of business, the assesee can move an application under Section 127 to the competent authority to transfer any case from one assessing officer to another, however, the petitioner has not moved any such application for transfer of his case to New Delhi. 15. He further submitted that filing of online return can be made from any corner of the entire country and a change of address in the PAN or even the return filed online does not change the jurisdiction of Assessing Officer automatically from the PAN database and therefore, the respondent has jurisdiction to assess the applicant - petitioner even if he has filed his return at Delhi address. 16. He further submitted that since the opposite party was the Assessing Officer and the PAN database was showing his jurisdiction in the assessment year 2013-14, against which no order or direction has been passed by this Court in the judgment and order dated 31.03.2015 in Wri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... passing the assessment order for assessment year 2013-14, the Assessing Officer had given opportunity to the applicant - petitioner during course of assessment proceedings to provide any such letter or application for transfer of jurisdiction but no reply was submitted by him. He submitted that the opposite party has not violated the direction given by this Court vide judgment and order dated 31.03.2015 and no further proceedings for the assessment year were initiated by the opposite party against the petitioner and as such, no contempt has been committed by the opposite party and has submitted that if the opposite party has inadvertently violated orders of this Court, then he renders unconditional apology to this Court. 22. In support of his submissions, he placed reliance upon certain judgments, which are as under: a) Sudhir Vasudeva, Chairman & MD, ONGC & Ors. Vs. M. George Ravishekaran & Ors.; Special Leave Petition (C) No.23272 of 2012. b) V. Senthur and Another Vs. M. Vijayakumar, IAS, Secretary, Tamil Nadu Public Service Commission and Another; Civil Appeal No.4954 of 2016. c) Badri Vishal Pandey and Ors. Vs. Rajesh Mittal and Ors.; 2019 Law Suit(SC) 7. 23. I have co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not alive and have met an unnatural death. And the Union of India cannot disown the responsibility in this behalf. If this inference is permissible which we consider reasonable in the facts and circumstances of the case, we direct that the Registrar (Judicial) shall forward all the papers of the case accompanied by a writ of mandamus to the Superintendent of Police, Ukhrul, Manipur State to be treated as information of a cognizable offence and to commence investigation as prescribed by the relevant provisions of the Code of Criminal Procedure. ii) T.N. Godavarman Thirumulpad (102) through the Amicus Curiae (supra): 5. Disobedience of this Court's order strikes at the very root of the rule of law on which the judicial system rests. The rule of law is the foundation of a democratic society. Judiciary is the guardian of the rule of law. Hence, it is not only the third pillar but also the central pillar of the democratic State. If the judiciary is to perform its duties and functions effectively and remain true to the spirit with which they are sacredly entrusted to it, the dignity and authority of the Courts have to be respected and protected at all costs. Otherwise, the very c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al capacity, liable to punishment, or to the payment of damages, for acts done in their official character but in excess of their lawful authority. A colonial governor, a secretary of State, a military officer, and all subordinates, though carrying out the commands of their official superiors, are as responsible for any act which the law does not authorize as is a private and unofficial person. (See Introduction to the Study of the Law of the Constitution, 10th Edn. 1965, pp. 193-194). 23. Respect should always be shown to the Court. If any party is aggrieved by the order which is in its opinion is wrong or against rules or implementation is neither practicable nor feasible, it should approach the Court. This had been done and this Court after consideration had rejected the I.A. long before. 26. It is thus crystal clear that the applications of those eligible for grant of licenses were required to be sent to CEC, who was then required to submit a report to this Court. Thereafter, this Court would have decided on the question of entitlement for license. The procedure mandated by this Court was not followed. Instead of that by their impugned actions, the contemnors permitted resu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tment or minister would be pointless. The very fact of making such a finding would vindicate the requirements of justice. In addition an order for costs could be made to underline the significance of a contempt. A purpose of the court's powers to make findings of contempt is to ensure the orders of the court are obeyed. This jurisdiction is required to be co-extensive with the courts' jurisdiction to make the orders which need the protection which the jurisdiction to make findings of contempt provides. In civil proceedings the court can now make orders (other than injunctions or for specific performance) against authorized Government departments or the Attorney General. On applications for judicial review orders can be made against ministers. In consequence such orders must be taken not to offend the theory that the Crown can supposedly do no wrong. Equally, if such orders are made and not obeyed, the body against whom the orders were made can be found guilty of contempt without offending that theory, which could be the only justifiable impediment against making a finding of contempt. 35. This is a case where not only right from the beginning attempt has been made to over ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ontempt of court may be punished with simple imprisonment for a term which may extend to six months, or with fine which may extend to two thousand rupees, or with both: Provided that the accused may be discharged or the punishment awarded may be remitted on apology being made to the satisfaction of the court. Explanation.--An apology shall not be rejected merely on the ground that it is qualified or conditional if the accused makes it bona fide. (2) Notwithstanding anything contained in any law for the time being in force, no court shall impose a sentence in excess of that specified in sub-section (1) for any Contempt either in respect of itself or of a court subordinate to it. (3) Notwithstanding anything contained in this section, where a person is found guilty of a civil contempt, the court , if it considers that a fine will not meet the ends of justice and that a sentence of imprisonment is necessary shall, instead of sentencing him to simple imprisonment, direct that he be detained in a civil prison for such period not exceeding six months as it may think fit. 60. In Ashok Paper Kamgar Union v. Dharam Godha & Ors., (2003) 11 SCC 1, this Court had an occasion to consi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... become the subject of mockery. Misunderstanding or own understanding of the Court's order would not be a permissible defence. B) Judgments relied upon by learned counsel for the opposite party: i) Sudhir Vasudeva, Chairman & MD, ONGC & Ors. (Supra): 15. The power vested in the High Courts as well as this Court to punish for contempt is a special and rare power available both under the Constitution as well as the Contempt of Courts Act, 1971. It is a drastic power which, if misdirected, could even curb the liberty of the individual charged with commission of contempt. The very nature of the power casts a sacred duty in the Courts to exercise the same with the greatest of care and caution. This is also necessary as, more often than not, adjudication of a contempt plea involves a process of self determination of the sweep, meaning and effect of the order in respect of which disobedience is alleged. Courts must not, therefore, travel beyond the four corners of the order which is alleged to have been flouted or enter into questions that have not been dealt with or decided in the judgment or the order violation of which is alleged. Only such directions which are explicit in a jud ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 08.2006 is self defeating. Neither, is such a course of action open to balance the equities, i.e. not to foreclose the promotional avenues of the petitioners, as vehemently urged by Shri Rao. The issue is one of jurisdiction and not of justification. Whether the direction issued would be justified by way of review or in exercise of any other jurisdiction is an aspect that does not concern us in the present case. Of relevance is the fact that an alternative direction had been issued by the High Court by its order dated 02.08.2006 and the appellants, as officers of the Corporation, have complied with the same. They cannot be, therefore, understood to have acted in willful disobedience of the said order of the Court. All that was required in terms of the second direction having been complied with by the appellants, we are of the view that the order dated 02.08.2006 passed in W.P. No. 21518 of 2000 stands duly implemented. Consequently, we set aside the Order dated 19.01.2012 passed in Contempt Petition No. 161 of 2010, as well as the impugned order dated 11.07.2012 passed in Contempt Appeal No.2 of 2012 and allow the present appeal. ii) V. Senthur and Another (Supra): 13. Shri Vaid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated 03.11.2014 was quashed on the ground of jurisdictional error and the opposite party was to delete all the outstanding amount from the web portal showing the dues to be paid. 27. The Assessing Officer in spite of direction issued for consequential action, permitted to continue the outstanding amount for a period of seven months on the web portal and when this Court made query in the present contempt application in regard to consequential benefits granted to the applicant - petitioner, only then it was deleted from the web portal. This fact has been admitted by the opposite party in his affidavit dated 05.12.2022. This clearly amounts violation of the judgment and order passed by the division bench of this Court on 31.03.2015. 28. Civil contempt is punishable with imprisonment as well as fine. In a given case, the court may also penalise the party in contempt by ordering him to pay the costs of the application and a fine can also be imposed upon the contemnor. 29. Disobedience of this Court's order strikes at the very root of the rule of law on which the judicial system rests. The rule of law is the foundation of a democratic society. Judiciary is the guardian of the rule ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned counsel for opposite party, the outstanding amount was deleted from the web portal after seven months, which amounts deliberate and willful disobedience of the judgment and order dated 31.03.2015, for which the opposite party is liable to be punished with imprisonment as well as fine. 34. In the judgments relied upon by learned counsel for the opposite party in the case of Sudhir Vasudeva, Chairman & MD, ONGC & Ors. (Supra), this Court has held that the power vested in the High Courts as well as this Court to punish for contempt is a special and rare power available both under the Constitution as well as the Contempt of Courts Act, 1971. It is a drastic power which, if misdirected, could even curb the liberty of the individual charged with commission of contempt. The very nature of the power casts a sacred duty in the Courts to exercise the same with the greatest of care and caution. 35. In the case of V. Senthur and Another (Supra), it was held that the Court cannot travel beyond the original judgment and order. In the case of Badri Vishal Pandey and Ors. (Supra), it was held that there is no direction in the order passed by this Court to reinstate the petitioners or to plac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are flooded with matters, where orders are passed. 41. Accordingly, a fine of Rs.25,000/- along with simple imprisonment for a period of one week is awarded to the contemnor - opposite parity i.e. Mr. Harish Gidwani, Deputy Commissioner of Income Tax, Range-2, Lucknow. In case of default, he would suffer one day's further simple imprisonment. 42. The contemnor - opposite parity Mr. Harish Gidwani, Deputy Commissioner of Income Tax, Range-2, Lucknow will surrender before the Senior Registrar of this Court at 03.00 p.m. on 16.12.2022, who will send him jail to serve out the sentence. 43. The Senior Registrar is directed to submit a report by 19.12.2022 to this Court in regard to compliance of the order. 44. The contempt application is finally disposed of. 45. All the pending applications are, accordingly, disposed of. Order after delivery of judgment: A. After delivery of judgment, Sri Manish Mishra, learned counsel for contemnor - opposite party requested to extend the time period of surrender of Mr. Harish Gidwani, Deputy Commissioner of Income Tax, Range-2, Lucknow to surrender before the Senior Registrar of this Court. B. Accordingly, taking into consideration the re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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