TMI Blog2015 (3) TMI 103X X X X Extracts X X X X X X X X Extracts X X X X ..... same individuals elsewhere, prima facie amounts to criminal contempt punishable in accordance with law. This Court has been informed that two of the Standing Counsels - Sh. Balbir Singh and Sh. Rohit Madan, who had previously appeared, have already recused themselves from the matter. The behaviour outlined above amounts to seeking to prejudice and interfere or tending to interfere with the due course of proceedings in the present appeals. Thus consequently appropriate action and further proceedings under Section 15 of the Contempt of Courts Act, 1971 is warranted. In the circumstances, Sh. Rakesh Kumar Gupta is issued with Show Cause Notice, returnable on 09.04.2015 to give his explanation why he should not be proceeded with under Sectio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The Court had, however, not proceeded with that or made any adverse order at that stage given the fact that Sh. Gupta assured the Court that the allegations would be withdrawn. After the conclusion of hearing, on 09.02.2015, Sh. Gupta filed yet another affidavit titled as Intervener Affidavit . In the affidavit, after stating that the intervener informed this Court in the hearing that the Income Tax Department had deliberately presented weak case , and quoting the order dated 16.10.2014, the following averments were made F. However, no no joint flow chart was submitted, despite Income Tax official has submitted documents given by Intervener to them. (As stated in point D above.) G. Nothing is done to protect Government interest ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t giving correct fact). J. Reason (of giving unsigned document) is simple, both tax payers and tax official does not want to face Contempt proceeding for deliberately misleading (by incorrect facts) Honourable Court. K. Above inaction, force Intervener, to informed, all the concerned party about deliberate weakening of case by tax officialstheir representative and forgery by tax payers by letter dated 1412015 (forwarding of letter is enclosed As page 49-55 of affidavit). L. Honourable Court has ample power to take necessary actions to protect Justice and protect Public interest of Government (to gets it legitimate Taxes). No further actions is necessary from my side. M. By this intervener affidavit, I withdraw unconditionally my ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... resent CIT 3 Delhi, CIT 21 Delhi CIT Faridabad), Income Tax Counsel and Tax payers) know about forgery, even then hiding it, is clearly contempt of court for malafide reasons. 4. At the outset, when the above fact was pointed out, learned counsel for the Revenue and the assessee pointed to the affidavit and stated that this does not amount to compliance with the previous order. Sh. Gupta was asked whether he wishes to unconditionally withdraw the affidavit and the allegations, to which he agreed conditionally. The condition proposed by him was that even whilst he was willing to withdraw the affidavit and the allegations with respect to the Standing Counsel and the conduct of the case before this Court, he would feel free to press thos ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er proceedings under Section 15 of the Contempt of Courts Act, 1971 is warranted. In the circumstances, Sh. Rakesh Kumar Gupta is issued with Show Cause Notice, returnable on 09.04.2015 to give his explanation why he should not be proceeded with under Section 15 of the Contempt of Courts Act, 1971 in respect of the above allegations. The notice shall also annex a copy of this order and the copy of the Intervener Affidavit filed by him. The Registry is directed to register a separate criminal contempt proceeding and file the originals of the Intervener Affidavit which is part of the record in ITA No.14282006 in the said criminal contempt proceedings. Besides, the Registry shall place on record a copy of the e-mail and fax communication numbe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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