Court No. - 2
Case :- CONTEMPT APPLICATION (CIVIL) No. - 7412 of 2019 Applicant :- Smt. Damyanti Devi Opposite Party :- Shri. Mohit Kumar Nigam, Deputy Commissioner Of Income Tax/ Initiating Officer Counsel for Applicant :- Atul Ojha,Amreshkant Dwivedi Counsel for Opposite Party :- Gaurav Mahajan
Hon'ble Suneet Kumar,J.
The writ court had directed the respondents not to take coercive action against the petitioner/applicant.
On specific query, learned counsel for the applicant informs that counter affidavit alongwith stay vacation application has been filed in the pending writ petition.
Learned counsel appearing for the applicant informs that the proceedings under the Prohibition of Benami Property Transaction Act, 1988 (for short the "Act 1988"), is without jurisdiction and authority, the opposite party-Deputy Commissioner of Income Tax/Initiating Officer, Lucknow, was fully aware of the order of the writ court and despite having knowledge has passed an order attaching the properties under the Act 1988.
In rebuttal, it is urged that only provisional attachment order has been passed to protect the interest to the revenue, further, no possession has been taken of the property.
Be that as it may, this Court would not go beyond the order passed by the Division Bench. The order does not stay the proceedings, nor there is any reference that the initiation of proceedings under Act 1988 is without jurisdiction.
In the event, the interim order hits the interest to the revenue, the opposite party could have proceed under the Act 1988 to attach the property.
In view thereof, the contempt petition is disposed of as withdrawn.
Order Date :- 26.11.2019 Atul