Court set aside the earlier order passed by the PCIT and directed it to pass fresh orders in accordance with law. Pursuant to the direction, the Principal Commissioner passed a fresh order. Court held that there was no wilful disobedience of the order, or that the order had been passed by the Principal Commissioner with evil intent or with a bad motive or purpose. Thus, no case was made out to proceed with a contempt petition and contempt proceedings were dropped. (AY. 2011-12 to 2016-17)
Court on its Own Motion v. Anuradha Misra (2025) 307 Taxman 411 (Delhi)(HC)
S. 220: Collection and recovery-Assessee deemed in default-No wilful disobedience of earlier court order-Contempt proceedings were dropped. [Contempt of Courts Act, 1971, S. 2(b)]