No Contempt Proceedings against Non-implementation of Tribunal Orders: High Court
In a recent case before the Punjab and Haryana High Court, the grievance of the petitioner was that the Assessing Officer while making assessment proceedings is deviating from the issues culled down by the Tribunal and asking for information which is outside the domain of the issues. Thus, the action of the Assessing Officer is in contravention of the orders passed by the Tribunal. Therefore, it is violation of the order passed by the Tribunal and, thus, a civil contempt. The petitioner was asked to clarify as to whether, the Income Tax Appellate Tribunal, Chandigarh is a Court within the meaning of Section 2(b) of the Contempt of Courts Act, 1971. In response to the said query, the petitioner pointed out that the Income Tax Appellate Tribunal, Chandigarh is an authority acting judicially, therefore, in terms of Section 16 of the Act and Rule 82 of Schedule II of the Income Tax Act, 1961, the ‘Chief Commissioner or Commissioner’, Tax Recovery Officer or other officer acting under this Schedule are deemed to be acting judicially within the meaning of the Judicial Officers Protection Act, 1850.”
The High Court was unable to accept the argument and held that there is no violation of any direction of the Tribunal by the Assessing Officer, which will disclose any civil contempt, the cognizance of which can be taken by this Court.