{"id":54752,"date":"2025-06-02T16:46:53","date_gmt":"2025-06-02T11:16:53","guid":{"rendered":"https:\/\/itatonline.org\/digest\/prashant-chandra-v-harish-gidwani-dycit-2024-165-taxmann-com-471-2025-342-ctr-53-2024-244-dtr-1-allhc\/"},"modified":"2025-06-02T16:46:53","modified_gmt":"2025-06-02T11:16:53","slug":"prashant-chandra-v-harish-gidwani-dycit-2024-165-taxmann-com-471-2025-342-ctr-53-2024-244-dtr-1-allhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/prashant-chandra-v-harish-gidwani-dycit-2024-165-taxmann-com-471-2025-342-ctr-53-2024-244-dtr-1-allhc\/","title":{"rendered":"Prashant Chandra v. Harish Gidwani, DYCIT [2024] 165 taxmann.com 471 \/ (2025) 342 CTR 53 \/ (2024) 244 DTR 1 (All)(HC)"},"content":{"rendered":"<p>The contempt application under section 12 of the Contempt of Courts Act\u00a0 was\u00a0 filed alleging wilful and deliberate disobedience of the judgement\u00a0 and order\u00a0 dt. 31 st March, 2015 passed by a Division Bench in Writ petition\u00a0 No. 9525 (MB) of 2013, where by certain directions were issued. Court held that disobedience of this Court\u2019s order strikes at the very root of the rule of law on which the judicial system rests. The rule of law is the foundation of a democratic society. Judiciary is the guardian of the rule of law. Hence, it is not only the third pillar but also the central pillar of the democratic State. If the judiciary is to perform its duties and functions effectively and remain true to the spirit with which they are sacredly entrusted to it, the dignity and authority of the Courts have to be respected and protect at all costs. Otherwise, the very corner stone of our constitutional scheme will give way and with it will disappear the rule of law and the civilized life in the society. That is why it is imperative and invariable that Court\u2019s orders are to be followed and complied with. Considering in totalities of facts and circumstances of the case\u00a0 as well as law-reports\u00a0 the Court held that\u00a0 Dy. CIT, Range-2, Lucknow (now retired) to be guilty under s. 12 of the Contempt of Courts Act, 1971. Accordingly, a fine of Rs. 25,000 along with simple imprisonment for a period of one week is awarded to the contemnor-Dy. CIT, Range-2, Lucknow (now retired). In case of default, he would suffer one day\u2019s further simple imprisonment.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Contempt of Courts Act, 1971.<br \/>\nS. 12 : Punishment for contempt of court-Dy. CIT, Range-2, Lucknow (now retired) to be guilty under s. 12 of the Contempt of Courts Act, 1971\u2014Accordingly, a fine of Rs. 25,000 along with simple imprisonment for a period of one week is awarded to the contemnor-Dy. CIT, Range-2, Lucknow (now retired)\u2014In case of default, he would suffer one day\u2019s further simple imprisonment. [S.124(2), 127, Art. 226] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-54752","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-ef6","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54752","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=54752"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54752\/revisions"}],"predecessor-version":[{"id":54753,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54752\/revisions\/54753"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=54752"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=54752"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=54752"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}