“In case he is not punished, it would send down a wrong signal to other officials of Income Tax Department ” – One week Imprisonment to DCIT by High Court
Here is a landmark judgment by the High Court wherein one week Imprisonment is ordered to DCIT. The key observation by the HC is reproduced hereunder:
Here, in the present case, this Court has set aside the notice dated 11.09.2013 on the ground of jurisdiction with further direction that as the notice has already been quashed, consequential order, if any, are also quashed. Meaning thereby, the outstanding showing on the web portal against the applicant was to be deleted immediately after the judgment but the authorities have permitted to continue the outstanding amount on the web portal for a period of seven months, which clearly violates the judgment and order dated 31.03.2015 and this act and action of the opposite party is deliberate in nature, for which he is liable to be punished.
- In the opinion of this Court, the action of the opposite party is not only contemptuous but is also malicious. He took care with the money of the applicant in spite of clear direction of this Court and there is no justifiable reason for the said action. If the action of Mr. Harish Gidwani, Deputy Commissioner of Income Tax, 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.
- For the reasons given above, this Court finds the opposite party – Mr. Harish Gidwani, Deputy Commissioner of Income Tax, Range-2, Lucknow to be guilty under Section 12 of Contempt of Courts Act, 1971.
- On these facts, fine only would not meet the ends of justice because Mr. Harish Gidwani, Deputy Commissioner of Income Tax, Range-2, Lucknow is a senior officer, who is the custodian of assessing of the applicant and and has committed a grossly reprehensible act and in case he is not punished, it would send down a wrong signal to other officials of Income Tax Department that even such unbusiness like conduct invites only a warning or fine, as Courts are flooded with matters, where orders are passed.
- 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.
- 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.
- The Senior Registrar is directed to submit a report by 19.12.2022 to this Court in regard to compliance of the order.
- The contempt application is finally disposed of.
- All the pending applications are, accordingly, disposed of.
Order after delivery of judgment:
- 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.
- Accordingly, taking into consideration the request made by learned counsel for the opposite party, the contemnor – Mr. Harish Gidwani, Deputy Commissioner of Income Tax, Range-2, Lucknow is directed to surrender before the Senior Registrar of
this Court at 03.00 p.m. on 22.12.2022, who will send him jail to serve out the sentence.
- The Senior Registrar is directed to submit a report by 23.12.2022 to this Court in regard to compliance of the order.
The copy of the order is as under:
