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Income Tax - Highlights / Catch Notes

Home Highlights August 2024 Year 2024 This

The Deputy Commissioner of Income Tax assessed the applicant at ...


Tax officer fined Rs.25,000 & faces jail for disobeying court order.

Case Laws     Income Tax

August 13, 2024

The Deputy Commissioner of Income Tax assessed the applicant at a wrong jurisdiction, leading to a contempt application for disobedience of a High Court order. The DCIT failed to delete outstanding amounts from the web portal despite the court's order, resulting in contempt proceedings. The court found the DCIT guilty of contempt, noting deliberate disobedience. The DCIT was sentenced to a fine of Rs. 25,000 and one week's imprisonment, with further imprisonment for default. The court emphasized the need to uphold the dignity of the law and punished the DCIT for willful misconduct and harassment of the applicant.

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