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2017 (9) TMI 119 - HC - Income TaxGuilty of criminal contempt of court - making allegation against the revenue counsel - failure to prove its allegations - Held that:- After the respondent’s intervention application was rejected on 23.09.2008, his continued engagement in communication with the standing counsel for levelling allegations against them, addressing e-mail directly to this Court and placing on record an affidavit detailing the allegations, even after stating that he will withdraw them vis-a-vis the standing counsel but would nevertheless press the same allegations elsewhere constitutes criminal contempt of court. Mr. Gupta has levelled irresponsible and serious allegations against the counsel for the Revenue, including an application to the Chief Judicial Magistrate seeking to register a case against the standing counsel for the Revenue as recorded in the order dated 03.03.2015. The respondent has chosen to represent these proceedings in person despite having been given the assistance of a Senior Advocate as Amicus Curiae. The respondent has resiled from his various undertakings. He fully understands the import of these proceedings and is open to the consequences of the same. The actions of the respondent may well have been impelled by his conviction of self-righteousness, however, such delusion as may be, would not mitigate the ill-effects of his deliberate actions which the Court finds to be contumacious. He would, therefore, have to be held responsible for the same. The Court is of the view that the conduct of the respondent, insofar as he has leveled baseless allegations against counsel who appeared and assisted the Court and as well as for the other reasons specified in the Show Cause Notice, tantamount to substantial interference in the administration of justice. In the circumstances, the respondent Mr. Rakesh Kumar Gupta is found guilty of criminal contempt of court. He is sentenced to simple imprisonment of one week along with a fine of ₹ 2000/-. The fine shall be deposited within one week from today in this Court in the name of Registrar General, failing which he will undergo further simple imprisonment for seven days. In view of the fact that the contemnor has stated that he will prefer an appeal against the sentence, the same is suspended for 60 days, in order to enable the contemnor to prefer a statutory appeal, in accordance with law. If the order is not modified, the same shall come into effect after 60 days from today and the contemnor shall be taken into custody and sent to Tihar Jail to undergo the sentence imposed herein. A copy of this order has been provided to the contemnor, Mr. Rakesh Kumar Gupta.
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