Prashant Chandra v. Harish Gidwani Dy. CIT (2022) 145 taxmann.com 496 /(2023) 330 CTR 404/221 DTR 289 (All)(HC)

S. 143(2) : Assessment-Notice-Contempt-Not following the judgement of High court order-Liable for contempt-Notice was quashed on ground of jurisdiction as well as consequential orders were also directed to be set aside-Assessing Officer deliberately and intentionally Assessing Officer permitted to continue, outstanding amount operative on web portal till seven months-Reputation of assessee-Assessing Officer is held of Contempt of Court-Directed to pay a fine of Rs 25000 along with simple imprisonment for a period of one week, in case of default one day’s further simple imprisonment. [S. 124, Contempt of Courts Act, 1971, S. 12]

Honourable High Court order dated 31-3-2015, notice under section 143(2) issued to assessee by Assessing Officer, Lucknow was quashed on ground of jurisdiction as well as consequential orders were also directed to be set aside. Thereby that Assessing Officer was to take care that entry existing on web portal showing outstanding dues to be paid was to be deleted immediately after passing of judgment and order dated 31-3-2015.  The Assessing officer deliberately and intentionally, outstanding of notice of assessment year 2011-12 was operative on web portal till seven months, which ruined reputation of assessee. The Assessee filed contempt petition before the High Court. Allowing the petition the Court held that  the act of Assessing Officer was in deliberate and wilful disobedience of judgment and order dated 31-3-2015. Action of Assessing Officer was not only contemptuous but also malicious, coupled with intention and motive to harass assessee. The Court held that the Assessing Officer, Lucknow was guilty under section 12 of Contempt of Courts Act, 1971 and accordingly penalty, along with simple imprisonment for a period of one week was to be awarded to Assessing Officer.