Guilty u/s 12 of Contempt of Courts Act, 1971 - Deputy ...

Deputy Commissioner of Income Tax Held Guilty u/s 12, Contempt of Courts Act for Defying Court Order Intentionally.

December 20, 2022

Case Laws Income Tax HC

Guilty u/s 12 of Contempt of Courts Act, 1971 - Deputy Commissioner of Income Tax - deliberate and willful disobedience - If the action of DCIT, Range -2, Lucknow is considered in the background by the allegations made against him, it was his purposeful act to harass the applicant in spite of order of the writ Court. Unnecessarily mens rea is not required to be proved in a case of contempt but in the present case the violation is willful, deliberate and coupled with intention and motive to harass the applicant. - HC

View Source

← Previous Next →

Guilty u/s 12 of Contempt of Courts Act, 1971 - Deputy ...

Deputy Commissioner of Income Tax Held Guilty u/s 12, Contempt of Courts Act for Defying Court Order Intentionally.

December 20, 2022

Case Laws Income Tax HC

You may also like:

Contempt application preferred by the appellant alleging non-compliance of order passed by the learned Single Judge of the High Court - entitlement to refund of the...

Contempt of court - Right of Senior Intelligence Officer to arrest the assessee as against the directions of the Court - The Directorate has misread and misconstrued the...

DVAT 51 reconciliation return Qtr 1 to 3 of 2011-12 extended to 31/12/2012. - Order-Instruction

Criminal contempt for lowering the authority of this Appellate Tribunal - In the present contempt case, the procedure contemplated under Section 15 of Contempt of Courts...

CESTAT determined appellant's entitlement to 12% per annum interest on refund amounts deposited during investigation, overruling Commissioner (Appeals) order of 6%. The...

Benefit of exemption u/s 11/12 - Effective date of grant of registration u/s 12A - Initially application was rejected by CIT(E), but the same was approval on the...

Approval of the resolution plan of the Corporate Debtor - Recovery of property tax demand - public announcement for inviting claim was made on 07.12.2018 much after the...

Validity of appointing Special Audit u/s 142(2A) - In the present case, the proceedings dated 09.12.2011 was treated as a show cause notice for all purposes both by the...

Classification of goods - rate of duty - Zip Roll (i.e. Slide Fasteners) - Finished Zippers - Sliders - the product, ‘Finished Zipper’ is liable to GST @ 18% till...

Tax credit under article 23(2) of India Japan Double Taxation Avoidance Agreement ['Indo Japanese tax treaty'] - on the peculiarities of Indo Japanese tax treaty...

Rates of Tax on Goods - Schedule 2 - IGST @ 12% - CGST @ 6% -SGST / UTGST @ 6% - GST

Rate of Interest on delayed refund - whether the appellant is entitled for interest on the delayed payment of refund either at the rate of 6% or at the rate of 12% of...

To amend notification No. 12/ 2017- Central Tax (Rate) so as to exempt certain services as recommended by GST Council in its 38th meeting held on 18.12.2019.

Exemption u/s 11 - retrospective effect - On registration of the Trust, benefit under Section 11 and 12 would be available to the assessee from the assessment year...

Income Taxes - Ind AS-12 of the Companies (Indian Accounting Standards) Rules, 2015 as amended

Quick Updates: