Deputy Commision of Income Tax sentenced to Jail for a week by Allahabad HC


Deputy Commision of Income Tax sentenced to Jail for a week by Allahabad HC


Here is an order by Allahabad HC wherein the DCIT is sentenced to a Jail. The case detail is as under :

Prashant Chandra Versus Harish Gidwani Deputy Commissioner Of Income Tax Range 2 Citation: Contempt Application (Civil) No. 562 of 2016

Let is have a short overview of the case:


  1. The applicant/assessee has filed a contempt application under Section 12 of the Contempt of Courts Act, 1971, alleging willful and deliberate disobedience of a judgment and order dated March 31, 2015, passed by a Division Bench of the Court.
  1. The notice U/S 143(2) of the Income Tax Act, of the Assessing Officer for the AY 2011-12 was originally quashed on the ground of jurisdiction, and consequential orders were also directed to be set aside.
  1. The petitioner contended that deliberately and intentionally, the outstanding notice became operative on the web portal for seven months, which ruined the reputation of the applicant. The act of the Income Tax Authority was deliberate and willful disobedience of the judgement.

Hon Allahabad HC held as below:

  1. There is an element of public policy in punishing civil contempt since the administration of justice would be undermined if the order of any court of law could be disregarded with impunity.
  1. 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 petitioner. The violation is not only contemptuous but also malicious.
  1. A fine of Rs. 25,000 be imposed, along with simple imprisonment for a period of one week on the contemnor who was the Deputy Commissioner of Income Tax. In case of default, the contemnor would suffer one day’s further simple imprisonment.