Home Highlights September 2012 Year 2012 This

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1. Dismissal of contempt petition - The appellant filed a contempt petition alleging non-compliance with the High Court's order. However, the contempt bench dismissed the...

2. Contempt action against the IRS for not following the directions issued by the Court - With regard to the effective date of such circular, which is stated to be...

3. Contempt petition - wilful obedience - Re-opening the common portal to enable the petitioner to file Tran-1 Form - application was rejected after consideration by the...

4. Contempt of court - Continuous, repeated, deliberate and wilful disobedience by the respondents (DRI officials) - Evidently, the SCN arising out of the main file is...

5. Guilty u/s 12 of Contempt of Courts Act, 1971 - Deputy Commissioner of Income Tax - deliberate and willful disobedience - If the action of DCIT, Range -2, Lucknow is...

6. Criminal contempt for lowering the authority of this Appellate Tribunal - In the present contempt case, the procedure contemplated under Section 15 of Contempt of Courts...

7. The powers vested in the officer armed with a search warrant are limited to searching the entire premises. Once the premises are searched, the search party would have to...

8. Validity of search u/s 132 - place of search - the search conducted in the premises in which the assessee may not be carrying on the business would not nullify the...

9. Contempt Jurisdiction - ‘Aggrieved’ person - It is for the Tribunal to find out whether its order has been disobeyed in a ‘wilful’ manner and the mental element is to be...

10. Contempt petition - disobedience of NCALT’s order - Appellate Tribunal had allowed the appeal to be withdrawn in view of the consent terms reached between the parties...

11. Contempt of Court - willful disobedience - The breach of undertaking amounts to contempt as defined under Section 2 (b) of Contempt of Court Act but a remedy is provided...

12. Contempt proceedings - The Tribunal (NCLT) and the Appellate Tribunal (NCLAT) have the same ‘jurisdiction’, ‘powers’ and ‘Authority’ in respect of contempt of it as the...

13. Intra-court appeal against rejection of Contempt proceedings against the IRS officer / Deputy Commission of Income Tax - if the appellant's role is only that of an...

14. Contempt of Court / Tribunal - Seeking initiation of contempt proceedings against the Respondents - application u/s 425 of the Companies Act, 2013 - for non-exercising...

15. Review petition - search and seizure - What weight is required to be given to those materials would be a matter to be considered in various proceedings drawn by the...