Refusal to delete tax claims on Income Tax portal: ITO sentenced to one week in jail by High Court

The Lucknow Bench of the Allahabad High Court sentenced Harish Gidwani, Deputy Commissioner of the Income Tax Department, to one week’s simple imprisonment in a contempt case. The court also fined the officer 25,000 Ar. If the fine is not paid, the officer will have to spend an additional day in jail. The court ordered him to appear before the court registrar at 3:00 pm on December 22, where he will be sent to prison.

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37. Here, in the present case, this Court has set aside the notice dated 11.09.2013 on the basis of jurisdiction with the further direction that since the notice has been quashed, the consequential order is also quashed. that, if any. This means that the unique appearance on the portal against the applicant should be deleted immediately after the judgment but the authorities allowed the unpaid amount to continue in the portal for seven months, which violates the verdict and judgment are clear. 31.03.2015 and this act and behavior of both sides is deliberate, so he can be punished.

38. In the opinion of this Court, the conduct of the parties is not only contemptible but also very harmful. He handled the petitioner’s money despite clear instructions from this Court and there is no valid reason for this action. If the action of Mr. Harish Gidwani, Deputy Commissioner of Income Tax, Range -2, Lucknow is seen in the background of the charge, the petitioner is being prosecuted despite the order of the court. in writing. If it is not for the reason, mens rea does not have to be proved in the case of contempt but in this case the offense is intentional, deliberate and coupled with the intention and reason to harass the petitioner.

39. For the above reasons, this Court finds the contrary – Mr. Harish Gidwani, Deputy Commissioner of Income Tax, Range-2, Lucknow guilty under section 12 of the Judicial Assessment Act, 1971.

40. In these facts, only compensation does not meet the end of the trial as Mr. Harish Gidwani, Deputy Commissioner of Income Tax, Range-2, Lucknow is a senior officer, who owns responsibility for evaluating applicants and has done so. is a very criminal act and if he is not punished, it will send a wrong signal to other officials of the Income Tax Department even if it is not business like behavior like however, it only invites a warning or a fine, because the Court is overwhelmed with cases, where there is an order. .

41. Accordingly, a fine of Rs.25,000/- along with simple imprisonment for a period of one week is awarded to the contemnor – opposite parity i.e. Mr. Harish Gidwani, Deputy Commissioner of Income Tax, Range -2, Lucknow. In case of default, he will face one more day of simple imprisonment.

This order was passed by the Irshad Ali court on a contempt petition filed by Prashant Chandra. The petitioner said that the Income Tax Department in Lucknow sent an assessment notice of around Rs 52 lakh for the year 2011-12, when he filed his tax from Delhi. In his petition, the High Court quashed the notices and other orders on March 31, 2015. The petitioner said that despite the court’s order, the outstanding notices in the ‘the website of the Tax Department, therefore. His honor was greatly affected.

In this regard, the court said that despite the court’s order, Gidwani did not remove the outstanding notice from the website in an attempt to harass the petitioner. Fines are not enough in this case, justice can only be served by sending the disgraced Gidwani to jail.

Click on the link provided below to read the order

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