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2014 (6) TMI 378 - HC - Income TaxShow cause notice for contempt of court – Notice against CA practicing in ITAT – Whether on the basis of reference made by only one member of the Division Bench of ITAT, proceedings for criminal contempt can be initiated under Section 15 (2) of the Contempt of Courts Act and whether any case for initiating criminal contempt proceedings against the opposite parties is made out - Held that:- Proceedings under the Contempt of Courts Act are quasi-criminal in nature - no action under the Act can be taken unless a clear case of criminal contempt is made out - at the cost of repetition we may state that the circumstances under which the contents of the representation dated 28.08.2012 were read by the opposite party are not difficult to understand - the language applied by the opposite party No.1 in his representation cannot be approved of - the grievance raised in the representation was in respect of a particular member of the ITAT not following the judicial precedence and thus not adhering to the accepted norms and principles of judicial discipline, the acts of opposite parties complained against in the reference would not constitute criminal contempt in its strict sense - notices issued against the opposite parties are liable to be discharged. The lawyers and other representatives of the litigants in the subordinate courts and Tribunals are expected to conduct themselves in a manner which protects the dignity and decorum of the judicial proceedings - the opposite party No.1 in his representation dated 28.08.2012 is not worthy of approval - It is the duty of lawyers to protect the dignity and decorum of the judiciary - If lawyers fail in their duty, the faith of the people in the judiciary will be undermined to a large extent - lawyers are the custodians of civilization - Lawyers have to discharge their duty with dignity, decorum and discipline.
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