Capl/7412/2019 Of Smt. Damyanti Devi v. Shri. Mohit Kumar Nigam, Deputy Commissioner Of Income Tax/ Initiating Officer
High Court
26 Nov 2019 In favour of: Unclear
Forum / Bench
High Court · cisdb_16012018
Parties
Capl/7412/2019 Of Smt. Damyanti Devi v. Shri. Mohit Kumar Nigam, Deputy Commissioner Of Income Tax/ Initiating Officer
Date of order
26 Nov 2019
Assessment year(s)
—
Outcome
Other
The order — as passed by the High Court
Case summary
In Capl/7412/2019 Of Smt. Damyanti Devi v. Shri. Mohit Kumar Nigam, Deputy Commissioner Of Income Tax/ Initiating Officer, the High Court (2019) decided the matter.
Decision: In view thereof, the contempt petition is disposed of aswithdrawn.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
Case :- CONTEMPT APPLICATION (CIVIL) No. - 7412 of 2019
Applicant :- Smt. Damyanti DeviOpposite Party :- Shri. Mohit Kumar Nigam, Deputy Commissioner Of Income Tax/ Initiating OfficerCounsel for Applicant :- Atul Ojha,Amreshkant DwivediCounsel for Opposite Party :- Gaurav Mahajan
Hon'ble Suneet Kumar,J.
The writ court had directed the respondents not to take coerciveaction against the petitioner/applicant.
On specific query, learned counsel for the applicant informs thatcounter affidavit alongwith stay vacation application has beenfiled in the pending writ petition.
Learned counsel appearing for the applicant informs that theproceedings under the Prohibition of Benami PropertyTransaction Act, 1988 (for short the "Act 1988"), is withoutjurisdiction and authority, the opposite party-DeputyCommissioner of Income Tax/Initiating Officer, Lucknow, wasfully aware of the order of the writ court and despite havingknowledge has passed an order attaching the properties underthe Act 1988.
In rebuttal, it is urged that only provisional attachment order hasbeen passed to protect the interest to the revenue, further, nopossession has been taken of the property.
Be that as it may, this Court would not go beyond the orderpassed by the Division Bench. The order does not stay theproceedings, nor there is any reference that the initiation ofproceedings 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 toattach the property.
In view thereof, the contempt petition is disposed of aswithdrawn.
Order Date :- 26.11.2019
Atul
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