The writ petition filed by the respondents herein challenging the course and proceedings pursued by the 1st respondent in the writ petition, Income Tax Officer (Intelligence) under Section 133 (6) of the Income Tax Act was disposed of as per Annexure A judgment dated 28.02.2014 in W.P.(C). No. 3532 of 2014 holding that, there was no merit in the writ petition. However, the writ petitioner was granted one month's time to comply with the requirement as sought for in the notice. Alleging that, the factual particulars sought for have not been furnished by the writ petitioners, the petitioner herein who is holding the office of the Director of Income Tax has approached this Court by way of this contempt matter.
2. The learned counsel appearing for the respondents submits that, no order or direction given by this Court had ever been violated by the respondents so as to attract the offecne by way of contempt. This Court while declining interference, only granted one month's time to satisfy the requirement as required C.O.C. No. 1396 of 2014 -2-
for by the departmental authorities. It is also stated that the respondents are having so many reasons to adduce in this regard, particularly, with reference to subsequent writ petitions came to be filed before this Court challenging the constitutional validity of Section 133(6) of the Income Tax Act, 1961 and such other events. Even otherwise, if the respondents herein did not satisfy the requirement pursuant to the notice issued under Section 133(6) of the Act, the next course to be pursued by the departmental authorities is to proceed with further steps, also issuing summons under Section 131 or otherwise as contemplated under the statute.
3. After hearing both the sides, this Court finds that no cause of action has arisen for the petitioner to approach this Court by way of contempt proceedings. Accordingly, interference is declined and the contempt matter is dismissed, without prejudice to the rights and liberties of the Department to proceed with0 further steps in accordance with law.
P.R. RAMACHANDRA MENON, JUDGE.
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