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Income Tax - Highlights / Catch Notes

Home Highlights March 2021 Year 2021 This

Intra-court appeal against rejection of Contempt proceedings ...


IRS Officer's Contempt Appeal Dismissed; Court Rules No Standing After Information Submission.

March 30, 2021

Case Laws     Income Tax     HC

Intra-court appeal against rejection of Contempt proceedings against the IRS officer / Deputy Commission of Income Tax - if the appellant's role is only that of an informant and upon information given, the Court is convinced that no proceedings for contempt is required to be initiated, then the appellant cannot be heard to say that he should be permitted to maintain an intra-court appeal against the finding of the Contempt Court especially when, his role terminates the moment the information is placed before the Court. - HC

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