Income Tax Appellate Tribunal Through President v. V.k. Agarwal And Anr

Case: INCOME TAX APPELLATE TRIBUNAL THROUGH PRESIDENT versus V.K. AGARWAL AND ANR. [[1998] SUPP. 2 S.C.R. 707] (1998) INCOME TAX APPELLATE TRIBUNAL THROUGH PRESIDENT v. V.K. AGARWAL AND ANR. A NOVEMBER 17, 1998 [SUJATA V. MANOHAR AND G.B. PATTANAIK, JJ.] B Contempt of Courts Act, 1971 : Sections 2(1) and 3. Income Tax Appellate Tribunal-Draft order in favour of assessee by one of the two Members-Contrary view in the matter by another Member- C Discussion between the members-Order in favour of Revenue signed by both the members-Law Secretary to Govemment of India-On receipt of pseudonymous complaint-Letter to President of Tribunal questioning the judicial impropriety of two contradictory orders-Demand for enquiry and report within 10 days-Second letter threatening that adverse inference would be drawn if report not sent immediately-Held, amounted to interference D with the administration of justice and tends to undermine confidence in the functioning of Tribunal-Amounts to contempt of court. Constitution of India, 1950 : Articles 32 and 129-Power of Supreme Court to punish for contempt-Held, Supreme Court has inherent power to E punish for contempt of itself and also for contempt of subordinate/inferior Courts. Income Tax Appellate Tribunal-Interference with administration of justice-Suo moto cognizance of contempt by Supreme Court-No scope for appeal by contemner-Whether valid ground for not exercising that power F to punish for contempt? Held, No. Income Tax Appellate Tribunal-Power of supervision and control of Department of Legal Affairs-Nature of-Held, only administrative supervision and control and does not extend to controlling or questioning judicial decision of the Tribunal. Income Tax Appellate Tribunal Rules, 1963 : Rules 34 and 35-Procedure to be followed while delivering order-Laid down. G Anonymous and Pseudonymous complaint-Procedure to deal with-Held, governed Memorandum dated 29.9.1992 issued by Department of H 707 SUPREME COURT REPORTS (1998] SUPP. 2 S.C.R. A Personnel and Training, Government of India. Words and Phrases: 'Criminal contempt'-Meaning of in the context of section 2(c) of Contempt of Courts Act, 1971. B 'Including the power to punish for contempt of itself -Meaning and scope of in the context of Article 129 of the Constitution of India. A Bench oflncome Tax Appellate Tribunal consisting of two members heard and decided a matter pending before it in favour of Revenue. In the said C matter, initially the judicial member prepared a draft order in favour of assessee and signed it However, since the Accountant member took a contrary view, they had a discussion and in the end the judicial member agreed with the views taken by Accountant member. Thus an order in favour of Revenue signed by both the members was passed and copies of said order sent to the D parties. Respondent No. 1 the law secretary on receipt of an pseudonymous complaint, wrote a letter to the applicant, President of the Tribunal stating that. passing two contradictory orders disclosed judicial impropriety and asked to send his report within 10 days. Applicant sent a copy of the above E letter to both the members and invited their comments. In reply, both the members pointed out that there are no two orders passed and the only order was the order which was only signed by both the members. But before the applicant could send his report, the law secretary wrote another letter threatening the applicant that adverse inference would be drawn if the report was not sent in time. The applicant treating the said two letters as serious F interference with the administration of justice preferred the present application for issuing contempt notice against respondent No. 1. Allowing the contempt petition, this Court HELD : 1. Respondent No. 1 by writing the two letters has travelled far G beyond exercising administrative control over the Tribunal and has tried to influence or question the decision making process of the Tribunal. Thus he is guilty of contempt of court. [725-F] Case: INCOME TAX APPELLATE TRIBUNAL THROUGH PRESIDENT versus V.K. AGARWAL AND ANR. [[1998] SUPP. 2 S.C.R. 707] (1998) ਰਾਸਟਰਪਤੀ ਰਾਹੀ ਆਮਦਨ ਟੈਕਸ ਅਪੀਲ ਟਟਿਟਿਊਨਲ ਿਨਾਮ ਵੀ.ਕੇ. ਅਗਰਵਾਲ ਅਤੇ ਇੱਕ ਹੋਰ 17 ਨਵੰਿਰ 1998 [ਸੁਜਾਤਾ ਿਨਾਮ . ਮਨੋਹਰ ਅਤੇ ਜੀ.ਿੀ. ਪਟਨਾਇਕ, ਜੇ.ਜੇ.] ਅਦਾਲਤਾਂ ਦੀ ਮਾਣਹਾਨੀ ਐਕਟ, 1971: ਧਾਰਾ 2(1) ਅਤੇ 3 ਇਨਕਮਟੈਕਸਅਪੀਲ-ਦੋਇੱਕਦੇਹੱਕਡਰਾਫਟਆਰਡਰਇੱਕਹੋਰਦੁਆਰਾਟ੍ਟਿਟ੍ਿਊਨਲਮੈਂਿਰਾਂਟ੍ਵੱਚੋਂਵੱਲੋਂਕਰਦਾਟ੍ਤਟ੍ਵੱਚਮੈਂਿਰਮਾਮਲੇਟ੍ਵੱਚਉਲਟਟ੍ਵਚਾਰ-ਸੀਮੈਂਿਰਾਂਦਰਟ੍ਮਆਨਮਾਲਦੇਹੱਕਟ੍ਵੱਚਚਰਚਾ-ਭਾਰਤਸਰਕਾਰਦੇਕਾਨ ੰਨਸਕੱਤਰਦੁਆਰਾਦੋਵਾਂਦੁਆਰਾਦਸਤਖਤਕੀਤੇਗਏ-ਦੋਦੀਸਵਾਲਹੋਏਮੈਂਿਰਾਂਆਦੇਸ਼ਟ੍ਵਰੋਧੀਆਦੇਸ਼ਾਂਟ੍ਨਆਂਇਕਿੇਟ੍ਨਯਮੀਆਂਉੱਤੇਉਠਾਉਂਦੇਟ੍ਟਿਟ੍ਿਊਨਲਦੇਪਿਧਾਨਨ ੰਇੱਕਉਪਨਾਮਟ੍ਸ਼ਕਾਇਤ-10 ਟ੍ਦਨਾਂਦੇਅੰਦਰਜਾਂਚਅਤੇਟ੍ਰਪੋਰਟਦੀਮੰਗ-ਦ ਜੀਟ੍ਚੱਠੀਟ੍ਜਸਟ੍ਵੱਚਧਮਕੀਟ੍ਦੱਤੀਗਈਸੀਟ੍ਕਜੇਟ੍ਰਪੋਰਟਤੁਰੰਤਨਹੀਂਭੇਜੀਗਈਤਾਂਉਲਟਟ੍ਸੱਟਾਕੱਟ੍ਿਆਜਾਵੇਗਾ-ਹੋਲਡ, ਟ੍ਨਆਂਦੇਪਿਸ਼ਾਸਨਟ੍ਵੱਚਦਖਲਅੰਦਾਜੀਦੇਿਰਾਿਰਹੈਅਤੇਟ੍ਟਿਟ੍ਿਊਨਲਦੇਕੰਮਕਾਜਟ੍ਵੱਚਟ੍ਵਸ਼ਵਾਸਨ ੰਕਮਜੋਰਕਰਨਦੀਪਿਟ੍ਵਰਤੀਰੱਖਦਾਹੈ-ਅਦਾਲਤਦੀਮਾਣਹਾਨੀਦੇਿਰਾਿਰਹੈ। ਭਾਰਤਦਾਸੰਟ੍ਵਧਾਨ, 1950: ਸੁਪਰੀਮਕੋਰਟਦੀਧਾਰਾ 32 ਅਤੇ 129-ਮਾਣਹਾਨੀਲਈਸਜਾਦੇਣਦੀਸ਼ਕਤੀ, ਸੁਪਰੀਮਕੋਰਟਕੋਲਆਪਣੀਮਾਣਹਾਨੀਅਤੇਅਧੀਨ/ਘਟੀਆਦੀਮਾਣਹਾਨੀਲਈਵੀਸਜਾਦੇਣਦੀਹੈ।ਅਦਾਲਤਾਂਅੰਦਰ ਨੀਸ਼ਕਤੀ ਇਨਕਮਟੈਕਸਅਪੀਲ-ਦੇਨਾਲਦਖਲਅੰਦਾਜੀ-ਸੁਪਰੀਮਕੋਰਟਦੁਆਰਾਮਾਣਹਾਨੀਦਾ-ਮਾਣਹਾਨੀਟ੍ਟਿਟ੍ਿਊਨਲਟ੍ਨਆਂਪਿਸ਼ਾਸਨਨੋਟ੍ਟਸਕਰਨਵਾਲੇਦੁਆਰਾਅਪੀਲਦੀਕੋਈਗੁੰਜਾਇਸ਼ਨਹੀਂ-ਕੀਉਸਸ਼ਕਤੀਦੀਵਰਤੋਂਨਾਕਰਨਲਈਜਾਇਜਆਧਾਰਹੈ? ਆਯੋਟ੍ਜਤ, ਨੰ. ਇਨਕਮਟੈਕਸਅਪੀਲਟ੍ਟਿਟ੍ਿਊਨਲ-ਕਾਨ ੰਨੀਮਾਮਟ੍ਲਆਂਦੇਟ੍ਵਭਾਗਦੀਟ੍ਨਗਰਾਨੀਅਤੇਟ੍ਨਯੰਤਰਣਦੀਸ਼ਕਤੀ, ਟ੍ਸਰਫਪਿਸ਼ਾਸਕੀਟ੍ਨਗਰਾਨੀਅਤੇਟ੍ਨਯੰਤਰਣਅਤੇਟ੍ਟਿਟ੍ਿਊਨਲਦੇਟ੍ਨਆਂਇਕਫੈਸਲੇਨ ੰਟ੍ਨਯੰਤਟ੍ਰਤਕਰਨਜਾਂਸਵਾਲਕਰਨਤੱਕਨਹੀਂਫੈਲਦੀ। ਇਨਕਮਟੈਕਸਅਪੀਲੇਟਰ ਲਜ, 1963: 34 ਅਤੇ 35-ਅਪਣਾਈਜਾਣਵਾਲੀ।ਟ੍ਟਿਟ੍ਿਊਨਲਟ੍ਨਯਮਆਦੇਸ਼ਟ੍ਦੰਦੇਸਮੇਂਪਿਟ੍ਕਟ੍ਰਆ ਅਤੇ- 29.9.1992 ਜਾਰੀਕੀਤੇਗਏਮੈਮੋਰੰਡਮਨਾਲਲਈਕਾਰਵਾਈਅਟ੍ਗਆਤਸ ਡੋਨੀਮਸਟ੍ਸ਼ਕਾਇਤਟ੍ਵਭਾਗਵੱਲੋਂਨ ੰਨਟ੍ਜੱਠਣ ਅਮਲਾਅਤੇ, ਭਾਰਤਸਰਕਾਰ। ਟ੍ਸਖਲਾਈ ਸ਼ਿਦਅਤੇਵਾਕਾਂਸ਼ 'ਮਾਣਹਾਨੀ'-ਅਦਾਲਤਦੀਮਾਣਹਾਨੀਐਕਟ, 1971 ਦੀਧਾਰਾ 2 (ਸੀ) ਦੇਸੰਦਰਭ। ਅਪਰਾਟ੍ਧਕਟ੍ਵੱਚ ਭਾਰਤਦੇਦੀਧਾਰਾ 129 ਦੇਸੰਦਰਭਆਪਣੇਆਪਦੀਮਾਣਹਾਨੀਲਈਸਜਾਦੇਣਦੀਕਰਨਾ।ਸੰਟ੍ਵਧਾਨਟ੍ਵੱਚਸ਼ਕਤੀਨ ੰਸ਼ਾਮਲ ਦੋਮੈਂਿਰਾਂਵਾਲੇਇਨਕਮਟੈਕਸਅਪੀਲਟ੍ਟਿਟ੍ਿਊਨਲਦੇਿੈਂਚਨੇਮਾਲਦੇਹੱਕਟ੍ਵੱਚਲੰਟ੍ਿਤਮਾਮਲੇਦੀਸੁਣਵਾਈਕੀਤੀਅਤੇਫੈਸਲਾਕੀਤਾ।ਉਕਤਸੀਮਾਮਲੇਟ੍ਵੱਚ, ਸ਼ੁਰ ਟ੍ਵੱਚਟ੍ਨਆਂਇਕਮੈਂਿਰਨੇਕਰਦਾਟ੍ਤਦੇਹੱਕਟ੍ਵੱਚਇੱਕਡਰਾਫਟਆਰਡਰਟ੍ਤਆਰਕੀਤਾਅਤੇਇਸਉੱਤੇਦਸਤਖਤਕੀਤੇ।ਹਾਲਾਂਟ੍ਕ, ਟ੍ਕਉਂਟ੍ਕਲੇਖਾਕਾਰਮੈਂਿਰਨੇਇਸਦੇਉਲਟਟ੍ਵਚਾਰਰੱਟ੍ਖਆ, ਇਸਲਈਉਨਹਾਂਨੇਚਰਚਾਕੀਤੀਅਤੇਅੰਤਲੇਖਾਕਾਰਦੁਆਰਾਲਏਗਏਨਾਲਹੋਗਏ।ਇਸਦੁਆਰਾਟ੍ਵੱਚਟ੍ਨਆਂਇਕਮੈਂਿਰਮੈਂਿਰਟ੍ਵਚਾਰਾਂਸਟ੍ਹਮਤਤਰਹਾਂਦੋਵਾਂਮੈਂਿਰਾਂਦਸਤਖਤਕੀਤੇਮਾਲਦੇਹੱਕਟ੍ਵੱਚਇੱਕਆਦੇਸ਼ਪਾਸਕੀਤਾਟ੍ਗਆਅਤੇਉਕਤਆਦੇਸ਼ਦੀਆਂਕਾਪੀਆਂਡੀਟ੍ਧਰਾਂਨ ੰਭੇਜੀਆਂਗਈਆਂ। ਜਵਾਿਦੇਹਨੰ. 1 ਕਾਨ ੰਨਸਕੱਤਰਨੇਇੱਕਉਪਨਾਮਦੀਟ੍ਸ਼ਕਾਇਤਪਿਾਪਤਹੋਣ 'ਤੇ, ਟ੍ਿਨੈਕਾਰ, ਟ੍ਟਿਟ੍ਿਊਨਲਦੇਪਿਧਾਨਨ ੰਇੱਕਪੱਤਰਹੈਦੋਪਾਸਕਰਨਨਾਲਦਾਖੁਲਾਸਾਹੋਇਆਅਤੇ 10 ਟ੍ਲਟ੍ਖਆਟ੍ਜਸਟ੍ਵੱਚਟ੍ਕਹਾਟ੍ਗਆਟ੍ਕਟ੍ਵਰੋਧੀਆਦੇਸ਼ਟ੍ਨਆਂਇਕਿੇਟ੍ਨਯਮੀਆਂਟ੍ਦਨਾਂਦੇਅੰਦਰਆਪਣੀਟ੍ਰਪੋਰਟਭੇਜਣਲਈਟ੍ਕਹਾਟ੍ਗਆ।ਟ੍ਿਨੈਕਾਰਨੇਉਪਰੋਕਤਈਪੱਤਰਦੀਇੱਕਕਾਪੀਦੋਵਾਂਮੈਂਿਰਾਂਨ ੰਭੇਜੀਅਤੇਦੀਆਂਮੰਗੀਆਂ।ਜਵਾਿ, ਨੇਕੋਈਦੋਪਾਸਕੀਤੇਗਏਹਨਅਤੇਉਨਹਾਂਟ੍ਟੱਪਣੀਆਂਟ੍ਵੱਚਦੋਵੇਂਮੈਂਿਰਾਂਦੱਟ੍ਸਆਟ੍ਕਆਦੇਸ਼ਨਹੀਂਟ੍ਸਰਫਇੱਕਸੀਨੇਦਸਤਖਤਕੀਤੇਸਨ।ਪਰਇਸਆਪਣੀਭੇਜਦਾ, ਆਦੇਸ਼ਟ੍ਜਸਉੱਤੇਟ੍ਸਰਫਦੋਵਾਂਮੈਂਿਰਾਂਤੋਂਪਟ੍ਹਲਾਂਟ੍ਕਟ੍ਿਨੈਕਾਰਟ੍ਰਪੋਰਟਕਾਨ ੰਨਸਕੱਤਰਨੇਟ੍ਿਨੈਕਾਰਨ ੰਧਮਕੀਟ੍ਦੰਦੇਹੋਏਇੱਕਹੋਰਪੱਤਰਟ੍ਲਟ੍ਖਆਟ੍ਕਜੇਟ੍ਰਪੋਰਟਸਮੇਂਟ੍ਸਰਨਹੀਂਭੇਜੀਗਈਤਾਂਉਲਟਟ੍ਸੱਟਾਕੱਟ੍ਿਆਜਾਵੇਗਾ।ਟ੍ਿਨੈਕਾਰਨੇਉਕਤਦੋਪੱਤਰਾਂਨ ੰਟ੍ਨਆਂਦੇਪਿਸ਼ਾਸਨਟ੍ਵੱਚਗੰਭੀਰਐੱਫਦਖਲਅੰਦਾਜੀਮੰਨਦੇਹੋਏਮੌਜ ਦਾਅਰਜੀਨ ੰਜਵਾਿਦੇਹਨੰ. 1. ਮਾਣਹਾਨੀਦੀਇਜਾਜਤ, ਇਹਅਦਾਲਤਪਟੀਸ਼ਨਟ੍ਦੰਟ੍ਦਆਂ ਹੋਲਡਃ 1. ਜਵਾਿਦੇਹਨੰ. 1 ਦੋਵਾਂਪੱਤਰਾਂਨ ੰਟ੍ਲਖਕੇਟ੍ਟਿਟ੍ਿਊਨਲਉੱਤੇਪਿਸ਼ਾਸਕੀਟ੍ਨਯੰਤਰਣਦੀਵਰਤੋਂਕਰਨਤੋਂਿਹੁਤਅੱਗੇਵਟ੍ਧਆਹੈਅਤੇਟ੍ਟਿਟ੍ਿਊਨਲਦੀਫੈਸਲਾਲੈਣਦੀਪਿਟ੍ਕਟ੍ਰਆਨ ੰਪਿਭਾਵਤਕਰਨਜਾਂਸਵਾਲਕਰਨਦੀਕੋਟ੍ਸ਼ਸ਼ਕੀਤੀਹੈ।ਇਸਲਈਉਹਅਦਾਲਤਦੀਮਾਣਹਾਨੀਦਾਹੈ। [725-ਐੱਫ ] ਦੋਸ਼ੀ 2. ਜਦੋਂਵੀਕੋਈਕੰਮਟ੍ਨਆਂਦੇਪਿਸ਼ਾਸਨਨ ੰਿੁਰੀਤਰਹਾਂਪਿਭਾਟ੍ਵਤਕਰਦਾਹੈਜਾਂਇਸਦੇਰਾਹਟ੍ਵੱਚਰੁਕਾਵਟਪਾਉਂਦਾਹੈ, ਜਾਂਟ੍ਕਸੇਟ੍ਨਆਂਇਕਸੰਸਥਾਟ੍ਵੱਚਜਨਤਾਦੇਟ੍ਵਸ਼ਵਾਸਨ ੰਟ੍ਹਲਾਉਂਦਾਹੈ, ਤਾਂਅਦਾਲਤਦੀਮਟ੍ਰਆਦਾਨ ੰਕਾਇਮਰੱਖਣਲਈਮਾਣਹਾਨੀਦੀਸ਼ਕਤੀਦੀਵਰਤੋਂਕੀਤੀਜਾਸਕਦੀਹੈ। ਆਈ.ਟੀ. ਐਪਲ।ਟੀਆਰਆਈ ਪਿੈਸਦੁਆਰਾ. ਿਨਾਮਵੀ.ਕੇ. ਅਗਰਵਾਲ ਕਾਨ ੰਨਅਤੇਇਸਦੇਸਹੀਕੰਮਕਾਜਦੀਰੱਟ੍ਖਆ, ਅਦਾਲਤਾਂਦੀਮਾਣਹਾਨੀਐਕਟ, 1971 ਦੀਧਾਰਾ 2 (ਸੀ) ਦੇਤਟ੍ਹਤਅਪਰਾਟ੍ਧਕਮਾਣਹਾਨੀਦੀ, ਇਸਲਈ, , ਦੁਆਰਾਕਰਨਲਈਹੈ।ਪਰਇਸਕੋਈਵੀਪਟ੍ਰਭਾਸ਼ਾਟ੍ਸਰਫ਼ਸ਼ਿਦਾਂਸੰਕੇਤਾਂਆਟ੍ਦਪਿਕਾਸ਼ਤਨਹੀਂਟ੍ਵੱਚਕੰਮਕਰਨਾਸ਼ਾਮਲਹੈਜੋਟ੍ਕਸੇਵੀਅਦਾਲਤ (ਸੈਕਸ਼ਨ 2 (ਸੀ) (ਆਈ) ਦੇਅਟ੍ਧਕਾਰਨ ੰਘੱਟਕਰਦਾਹੈਜਾਂਘੱਟਕਰਦਾਹੈਜਾਂਦਖਲਅੰਦਾਜੀਕਰਦਾਹੈਦਖਲਅੰਦਾਜੀਕਰਦਾਹੈ, ਵੀਤਰੀਕੇਨਾਲਦੇਰੁਕਾਵਟਹੈਜਾਂਜਾਂਟ੍ਕਸੇਟ੍ਨਆਂਪਿਸ਼ਾਸਨਟ੍ਵੱਚਪਾਉਂਦਾਜਾਂਰੁਕਾਵਟਹੈ ( 2 (ਸੀ) (iii)) ਇਸਲਈ, ਕੋਈਵੀਕੰਮਜੋਦੇਦਖਲਅੰਦਾਜੀਕਰਦਾਹੈਵੀਪਾਉਂਦਾਸੈਕਸ਼ਨਟ੍ਨਆਂਪਿਸ਼ਾਸਨਟ੍ਵੱਚਜਾਂਟ੍ਕਸੇਅਦਾਲਤਦੇਅਟ੍ਧਕਾਰਨ ੰਘੱਟਕਰਦਾਹੈ, ਨ ੰਮਾਣਹਾਨੀਦੀਸਜਾਟ੍ਦੱਤੀਜਾਸਕਦੀਹੈ। (720-ਏ; ਡੀ-ਈ) Case: INCOME TAX APPELLATE TRIBUNAL THROUGH PRESIDENT versus V.K. AGARWAL AND ANR. [[1998] SUPP. 2 S.C.R. 707] (1998) rae sir ie ae ae aL UG Were SETA GT MR! 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AGARWAL AND ANR. [[1998] SUPP. 2 S.C.R. 707] (1998) 3.1. ਤਤਕਾਲਮਾਮਲੇਇਨਕਮਟੈਕਸਅਪੀਲਦੇਪਿਧਾਨਨੇਜਵਾਿਦੇਹਨੰ. 1 ਦੀਫੈਸਲਾਲੈਣਟ੍ਵੱਚਟ੍ਟਿਟ੍ਿਊਨਲਟ੍ਟਿਟ੍ਿਊਨਲਟ੍ਨਆਂਇਕਦੀਸੀਦਖਲਅੰਦਾਜੀ।ਦੇਸਿੰਧਤਮੈਮਸ, ਨੇਮੰਗੀਆਂਸਨ, ਨੇਵੀਪਿਟ੍ਕਟ੍ਰਆਟ੍ਵੱਚਵਜੋਂਟ੍ਟਿਟ੍ਿਊਨਲਟ੍ਜਨਹਾਂਤੋਂਰਾਸ਼ਟਰਪਤੀਟ੍ਟੱਪਣੀਆਂਇਸਪੱਤਰਨ ੰਆਪਣੇਕਰਤੱਵਾਂਦੇਟ੍ਨਆਂਇਕਪਿਦਰਸ਼ਨਟ੍ਵੱਚਘੋਰਦਖਲਅੰਦਾਜੀਵਜੋਂਦੇਟ੍ਖਆਅਤੇਪੱਤਰਨ ੰਇਸਤਰਹਾਂਦੇਖਣਟ੍ਵੱਚਉਨਹਾਂਨ ੰਜਾਇਜਠਟ੍ਹਰਾਇਆਟ੍ਗਆ।ਜਵਾਿਦੇਹਨੰ. 1 ਇਸਟ੍ਸੱਟੇ 'ਤੇਪਹੁੰਚਟ੍ਗਆਸੀਟ੍ਕਟ੍ਨਆਂਇਕਮੈਂਿਰਨੇਦੋਟ੍ਵਰੋਧੀਆਦੇਸ਼ਜਾਰੀਕੀਤੇਸਨਅਤੇਗਲਤੀਕਰਨਵਾਲੇਮੈਂਿਰਾਂਟ੍ਵਰੁੱਧਕਾਰਵਾਈਦੀਮੰਗਕੀਤੀਸੀ।ਟ੍ਜਵੇਂਟ੍ਕਕਾਨ ੰਨਸਕੱਤਰਦੇਅਹੁਦੇ 'ਤੇਿੈਠੇਇੱਕਡੀਸੀਨੀਅਰਅਟ੍ਧਕਾਰੀਨੇਕੀਤਾਸੀ, ਟ੍ਿਨੈਕਾਰਨ ੰਜਵਾਿਦੇਹਦੇਆਚਰਣਨ ੰਗੰਭੀਰਤਾਨਾਲਲੈਣਾਜਾਇਜਸੀ।ਇਹਟ੍ਿਲਕੁਲਸਪੱਸ਼ਟਹੈਟ੍ਕਦੋਵੇਂਪੱਤਰਟ੍ਲਖਕੇ, ਜਵਾਿਦੇਹਨੰ. 1 ਟ੍ਟਿਟ੍ਿਊਨਲਦੁਆਰਾਲਏਗਏਟ੍ਨਆਂਇਕਫੈਸਲੇ 'ਤੇਸਵਾਲਉਠਾਟ੍ਰਹਾਸੀ।ਜਵਾਿਦੇਹਨੰ. 1 ਨੇਦੋਅਖੌਤੀ "" ਕੀਤੀਸੀਅਤੇਸੀਅਖੌਤੀਪੱਧਰੀਆਦੇਸ਼ਾਂਉੱਤੇਟ੍ਟੱਪਣੀਟ੍ਕਹਾਟ੍ਕਟ੍ਵਰੋਧੀਆਦੇਸ਼ਉੱਚਟ੍ਨਆਂਇਕਦਾਖੁਲਾਸਾਕਰਦੇਹਨ।ਦੇਕਾਰਵਾਈਦੀਮੰਗਕੀਤੀਸੀ।ਮਾਮਲੇਿੇਟ੍ਨਯਮੀਆਂਉਨਹਾਂਟ੍ਟਿਟ੍ਿਊਨਲਮੈਂਿਰਾਂਟ੍ਵਰੁੱਧਟ੍ਕਸੇਟ੍ਵਸ਼ੇਸ਼ਟ੍ਵੱਚਟ੍ਦੱਤੇਗਏਫੈਸਲੇਜਾਂਕਾਨ ੰਨਸਕੱਤਰ, ਟ੍ਜਸਕੋਲਟ੍ਟਿਟ੍ਿਊਨਲਦੇਮੈਂਿਰਾਂਦੀਗੁਪਤਟ੍ਰਪੋਰਟਟ੍ਲਖਣਦੀਸ਼ਕਤੀਹੈ, ਦੁਆਰਾਟ੍ਕਸੇਮਾਮਲੇਦਾਫੈਸਲਾਲੈਣਟ੍ਵੱਚਟ੍ਟਿਟ੍ਿਊਨਲਦੇਟ੍ਕਸੇਮੈਂਿਰਦੇਆਚਰਣ 'ਤੇਸਵਾਲਉਠਾਉਣਾਮੈਂਿਰਾਂਦੁਆਰਾਉਨਹਾਂਦੇਫੈਸਲੇਲੈਣਨ ੰਪਿਭਾਵਤਕਰਨਦੀਕੋਟ੍ਸ਼ਸ਼ਵਜੋਂਮੰਟ੍ਨਆਜਾਣਾਲਾਜਮੀਹੈ।ਇਹਉਹਨਾਂਦੇਸੁਤੰਤਰਐੱਫਕਾਰਜਸ਼ੀਲਤਾਲਈਇੱਕਸਪੱਸ਼ਟਖ਼ਤਰਾਹੈ।ਇਹਪੱਤਰਟ੍ਟਿਟ੍ਿਊਨਲਦੇਟ੍ਨਆਂਇਕਕੰਮਕਾਜਟ੍ਵੱਚਟ੍ਵਸ਼ਵਾਸਨ ੰਵੀਕਮਜੋਰਕਰਦਾਹੈ। [720-ਐਫ-ਐਚ; 721-ਏ-ਸੀ ] ਆਰ.ਈ ਹੀਰਾਲਾਲਅਤੇਦੋਹੋਰ (1955) 1 ਐੱਸਸੀਆਰ 677; ਸੀ.ਕੇ. ਡੈਫਟੇਰੀਅਤੇਓਰਸ. ਿਨਾਮਓ.ਪੀ . ਗੁਪਤਾਅਤੇਦੀਕਟ੍ਸ਼ਤਓਰਸ., [1971] ਸਪ. ਐਸ. ਸੀ. ਆਰ. 76 ਅਤੇ, ਤੀਸਹਜਾਰੀਕੋਰਟ, ।.ਟ੍ਦੱਲੀਜੁਡੀਸ਼ੀਅਲਸਰਟ੍ਵਸਐਸੋਸੀਏਸ਼ਨਟ੍ਦੱਲੀਆਟ੍ਦਆਟ੍ਦਿਨਾਮ . ਗੁਜਰਾਤਰਾਜਅਤੇਜੀ. ਓਰਸ. . , [1991) 3 ਐਸ. ਸੀ. ਆਰ. 936, 'ਤੇਕਰਦਾਹੈ।ਆਟ੍ਦਆਟ੍ਦਟ੍ਨਰਭਰ 3.2. ਜਵਾਿਦੇਹਦੇਪੱਤਰਨੰ. 1 ਦੋਇੱਕਿੇਈਮਾਨਆਚਰਣਦਾਸੰਕੇਤ, ਸੰਭਵਤੌਰ 'ਤੇਮੈਂਿਰਾਂਵੱਲੋਂਟ੍ਦਓਟ੍ਕਉਂਟ੍ਕਪਟ੍ਹਲੇਕਟ੍ਥਤਆਦੇਸ਼ਟ੍ਵੱਚਟ੍ਨਆਂਇਕਮੈਂਿਰਦੁਆਰਾਪਿਗਟਕੀਤੇਗਏਟ੍ਵਚਾਰਨ ੰਉਸਦੁਆਰਾਮਾਲਦੇਹੱਕਟ੍ਵੱਚਿਦਟ੍ਲਆਟ੍ਗਆਸੀਜਦੋਂਉਹਉਸਆਦੇਸ਼ਨਾਲਸੀਜੋਅਸਲਕੀਤਾਸੀ।ਸਟ੍ਹਮਤਟ੍ਵੱਚਘੋਟ੍ਸ਼ਤਟ੍ਗਆ ਿੈਂਚਦੇਮੈਂਿਰਾਂਦਰਟ੍ਮਆਨਇੱਕਗੁਪਤਡਰਾਫਟਤੱਕਪਹੁੰਚਦੇਅਧਾਰ 'ਤੇਇਸਤਰਹਾਂਦਾਹਮਲਾਦੋਵਾਂਮੈਂਿਰਾਂਦਰਟ੍ਮਆਨਟ੍ਵਚਾਰਾਂਦੇਸੁਤੰਤਰਅਦਾਨ-ਪਿਦਾਨਨ ੰਪਿਭਾਵਤਕਰਨਲਈਪਾਿੰਦਹੈਟ੍ਜਨਹਾਂਨ ੰਟ੍ਕਸੇਮਾਮਲੇਦਾਟ੍ਨਆਂਇਕਤੌਰ' ਤੇਫੈਸਲਾਲੈਣਾਹੁੰਦਾਹੈ।ਇਹਸਹੀਫੈਸਲੇਲੈਣਅਤੇਦੇਸਹੀਪੰਧਨਰੁਕਾਵਟਹੈ। (721-ਜੀ-ਐੱਚ; 722-ਏ) ਟ੍ਨਆਂਟ੍ਵੱਚਸਪੱਸ਼ਟ 3.3. ਪੱਤਰਦਾਪ ਰਾਸੁਰਿਹੁਤਹੀਅਣਉਟ੍ਚਤ, ਅਪਮਾਨਜਨਕਹੈਅਤੇਅਪੀਲਟ੍ਟਿਟ੍ਿਊਨਲਦੇਪਿਧਾਨਦੇਅਹੁਦੇਦੀਮਟ੍ਰਆਦਾਨ ੰਕਮਜੋਰਕਰਦਾਹੈ।ਕਾਨ ੰਨਸਕੱਤਰਵੱਲੋਂਇਨਕਮਟੈਕਸਅਪੀਲਟ੍ਟਿਟ੍ਿਊਨਲਦੇਪਿਧਾਨਨ ੰਕੁਝਟ੍ਦਨਾਂਦੇਅੰਦਰ-ਅੰਦਰਟ੍ਰਪੋਰਟਭੇਜਣਦਾਹੁਕਮਦੇਣਾਅਤੇਇਹਧਮਕੀਦੇਣਾਟ੍ਕਜੇਟ੍ਰਪੋਰਟਨਹੀਂਭੇਜੀਗਈਤਾਂਇਸਦੇਉਲਟਟ੍ਸੱਟੇਕੱਿੇਜਾਣਗੇ-ਅਤੇਇਹਸਭਇਹਜਾਂਚਣਦੀਟ੍ਚੰਤਾਕੀਤੇਟ੍ਿਨਾਂਟ੍ਕਉਸਨ ੰਪਿਾਪਤਹੋਈਟ੍ਸ਼ਕਾਇਤਸੱਚੀਸੀਜਾਂਨਹੀਂ।ਇਸਤਰਹਾਂਦਾਟ੍ਵਵਹਾਰਅਤੇਉਹਵੀਕਾਨ ੰਨਸਕੱਤਰਵੱਲੋਂ, ਟ੍ਜਸਤੋਂਉਮੀਦਕੀਤੀਜਾਂਦੀਹੈਟ੍ਕਉਹਇਨਕਮਟੈਕਸਅਪੀਲਟ੍ਟਿਟ੍ਿਊਨਲਦੀਸੁਤੰਤਰਤਾਨ ੰਕਾਇਮਰੱਖੇਗਾਅਤੇਇਸਦੇਟ੍ਨਆਂਇਕਕੰਮਕਾਜਟ੍ਵੱਚਦਖਲਨਹੀਂਦੇਵੇਗਾ, ਅਦਾਲਤਦੀਘੋਰਮਾਣਹਾਨੀਦੇਿਰਾਿਰਹੈ।ਇਹਉਸਵੱਲੋਂਜਾਣਿੁੱਝਕੇਟ੍ਟਿਟ੍ਿਊਨਲਦੇਟ੍ਨਆਂਇਕਕੰਮਕਾਜ 'ਡੀ "ਉੱਤੇਸਵਾਲਚੁੱਕਣਦੀਕੋਟ੍ਸ਼ਸ਼ਹੈਟ੍ਜਵੇਂਟ੍ਕਉਸਦੇਰੈਂਕਦੇਟ੍ਵਅਕਤੀਵੱਲੋਂਕੀਤੀਜਾਂਦੀਹੈ।ਇਸਨ ੰਰਾਸ਼ਟਰਪਤੀਦੇਨਾਲ-ਨਾਲਟ੍ਟਿਟ੍ਿਊਨਲਦੇਦੋਸਿੰਧਤਮੈਂਿਰਾਂਦੁਆਰਾਉਨਹਾਂਦੇਸਾਹਮਣੇਆਉਣਵਾਲੀਆਂਅਪੀਲਾਂਦਾਫੈਸਲਾਕਰਨਦੌਰਾਨਉਨਹਾਂਦੇਸੁਤੰਤਰਕੰਮਕਾਜਲਈਖ਼ਤਰਾਮੰਟ੍ਨਆਜਾਂਦਾਹੈ। (724- ਐੱਚ; 725-ਏ; ਡੀ-ਈ ) 4. ਉਪਨਾਮਦੀਟ੍ਸ਼ਕਾਇਤਅਤੇਦੋਵੱਖ-ਵੱਖਆਦੇਸ਼ਾਂਦੀਆਂਈਕਾਪੀਆਂਦੀਪਿਾਪਤੀਦੇਅਧਾਰ 'ਤੇ, ਜਵਾਿਦੇਹਨੰ. 1 ਨੇਪੱਤਰਟ੍ਲਖਣਦਾਦਾਅਵਾਕੀਤਾਹੈ।ਅਟ੍ਜਹਾਕਰਨਤੋਂਪਟ੍ਹਲਾਂਉਨਹਾਂਇਸਗੱਲਦੀਜਾਂਚਨਹੀਂਕੀਤੀਟ੍ਕਪੱਤਰਟ੍ਵੱਚਟ੍ਦੱਤੇਪਤੇਉੱਤੇਕੋਈਟ੍ਵਅਕਤੀਮੌਜ ਦਹੈਜਾਂਨਹੀਂਅਤੇਪੱਤਰਟ੍ਵੱਚਜੋਟ੍ਕਹਾਟ੍ਗਆਹੈਉਸਦਾਕੋਈਤੱਥਵਾਦੀਅਧਾਰਹੈਜਾਂਨਹੀਂ।ਉਨਹਾਂਇਸਗੱਲਦੀਵੀਜਾਂਚਨਹੀਂਕੀਤੀਟ੍ਕਿੈਂਚਨੇਦੋਵੇਂਜਾਂਇਨਹਾਂਟ੍ਵੱਚੋਂਕੋਈਵੀਆਦੇਸ਼ਸੁਣਾਇਆਸੀਜਾਂਨਹੀਂ।ਉਸਨ ੰਭਾਰਤਸਰਕਾਰਦੇਪਰਸੋਨਲਅਤੇਟਿੇਟ੍ਨੰਗਟ੍ਵਭਾਗਦੁਆਰਾਸਾਰੇਟ੍ਵਭਾਗਾਂਨ ੰਜਾਰੀਕੀਤੇਗਏਇੱਕਦਫ਼ਤਰਮੈਮੋਰੰਡਮਿਾਰੇਪਤਾਹੋਣਾਚਾਹੀਦਾਸੀ, ਟ੍ਜਸਟ੍ਵੱਚਅਟ੍ਗਆਤਅਤੇਉਪਨਾਮਵਾਲੀਆਂਟ੍ਸ਼ਕਾਇਤਾਂਨਾਲਨਟ੍ਜੱਠਣਿਾਰੇਟ੍ਨਰਦੇਸ਼ਟ੍ਦੱਤੇਗਏਸਨ।ਮੈਮੋਰੰਡਮਟ੍ਵੱਚਟ੍ਕਹਾਟ੍ਗਆਹੈਟ੍ਕਅਟ੍ਜਹੀਆਂਟ੍ਸ਼ਕਾਇਤਾਂਦਾਨੋਟ੍ਟਸਲੈਣਤੋਂਪਟ੍ਹਲਾਂਟ੍ਵਭਾਗਜਾਂਸੰਗਠਨਦੇਮੁੱਖਚੌਕਸੀਅਟ੍ਧਕਾਰੀਨ ੰਟ੍ਵਭਾਗਦੇਮੁਖੀਤੋਂਟ੍ਵਸ਼ੇਸ਼ਆਦੇਸ਼ਪਿਾਪਤਕਰਨੇਚਾਹੀਦੇਹਨ।ਅਟ੍ਜਹੀਆਂਸਾਰੀਆਂਟ੍ਸ਼ਕਾਇਤਾਂਦੀਇੱਕਕਾਪੀਪਟ੍ਹਲਾਂਸਿੰਧਤਅਟ੍ਧਕਾਰੀਨ ੰਉਸਦੀਆਂਟ੍ਟੱਪਣੀਆਂਲਈਉਪਲਿਧਕਰਵਾਈਜਾਵੇਗੀਅਤੇਉਸਤੋਂਿਾਅਦਹੀਅਗਲੇਰੀਕਾਰਵਾਈਕੀਤੀਜਾਣੀਚਾਹੀਦੀਹੈ।ਸਾਰੇਸਿੰਧਤਦਸਤਾਵੇਜਾਂਨ ੰਟ੍ਹਰਾਸਤਟ੍ਵੱਚਲੈਣਲਈਸਾਵਧਾਨੀਵਰਤੀਜਾਣੀਚਾਹੀਦੀਹੈ।ਮੌਜ ਦਾਮਾਮਲੇਟ੍ਵੱਚਜਵਾਿਦੇਹਨੰ. 1 ਨੇਟ੍ਸ਼ਕਾਇਤਦੀਕਾਪੀਜੋਉਸਨ ੰਪਿਾਪਤਹੋਈਸੀ, ਜਾਂਚਲਈਟ੍ਟਿਟ੍ਿਊਨਲਦੇਪਿਧਾਨਨ ੰਨਹੀਂਭੇਜੀ। [723-8-ਈ) ਐਚ 5. ਜਵਾਿਦੇਹਨੰ. 1 ਦੇ 34 ਅਤੇ 35 ਅਣਜਾਣਜਾਪਦਾਹੈ ਟ੍ਨਯਮਤੋਂ ਆਈ.ਟੀ. ਅਪੀਲ ਟੀਆਰਆਈ ਪਿੈਸਦੁਆਰਾ. ਿਨਾਮਵੀ.ਕੇ. ਅਗਰਵਾਲ Case: INCOME TAX APPELLATE TRIBUNAL THROUGH PRESIDENT versus V.K. AGARWAL AND ANR. [[1998] SUPP. 2 S.C.R. 707] (1998) Section: CONCLUSION Allowing the contempt petition, this Court HELD : 1. Respondent No. 1 by writing the two letters has travelled far G beyond exercising administrative control over the Tribunal and has tried to influence or question the decision making process of the Tribunal. Thus he is guilty of contempt of court. [725-F] 2. Whenever an act adversely affects the administration of justice or tends to impede its course, or shake public confidence in a judicial institution, H the power of contempt can be exercised to uphold the dignity of the court of • law and protect its proper functioning, The definition of criminal contempt A under Section 2(c) of Contempt of Courts Act, 1971, therefore, refers not merely to publication by words, signs etc. but includes the doing of any act whatsoever which scandalise or tends to scandalise or lowers or tends to lower the authority of any court (Section 2(c)(i)) or interferes or tends to interfere with, or obstructs or tends to obstruct, the administration of justice in any manner (Section 2(c)(iii)). Therefore, any act which tends to interfere B with the administration of justice or tends to lower the authority of any court can be punished with contempt. (720-A; D-E) 3.1. In the instant case the President of the Income Tax Appellate Tribunal has considered the letters of respondent No. 1 as interference with C the judicial decision-making process of the Tribunal. The concerned Mem hers of the Tribunal from whom the President invited comments, also looked upon the letter as gross interference in the judicial discharge of their duties; and they were justified in so viewing the letter. Respondent No. 1 had jumped to the conclusion that the Judicial Member had issued two contradictory orders, and had demanded action against erring members. Coming as it did from a D senior officer holding the rank of Law Secretary, the applicant was justified in taking a serious view of the respondent's conduct. It is quite clear that by writing the two letters, respondent No. 1 was questioning the judicial decision arrived at by the Tribunal. Respondent No. 1 had commented upon the two so-called "orders" and had said that the so-called contradictory orders disclose judicial impropriety of the highest degree. He had demanded E action against the members of the Tribunal. Questioning of a decision given in a particular case, or the conduct of a Member of the Tribunal in deciding a case by the Law Secretary who has the power to write confidential report of the Tribunal Members, is bound to be perceived by the Members as an attempt to affect their decision making. It is a clear threat to their independent F functioning. The letter also tends to undermine confidence in the judicial functioning of the Tribunal. [720-F-H; 721-A-C) Re : Hira Lal Dixit and Two Ors., (1955] 1 SCR 677; C.K. Daphtary and Ors. v. O.P. Gupta and Ors., [1971) Supp. SCR 76 and Delhi Judicial Service Association, Tis Hazari Court, Delhi etc. etc. v. State of Gujarat and G Ors. etc. etc., [1991) 3 SCR 936, relied on. 3.2. The letters of Respondent No. 1 insinuate a dishonest conduct on the part of the two members, presumably because the view expressed by the Judicial Member in the first alleged order is changed by him in favour of the Revenue when he concurred with the order which was actually pronounced. H SUPREME COURT REPORTS [1998) SUPP. 2 S.C.R. A This kind of an attack based on access to a confidential draft exchanged between the Members of the Bench is bound to affect free exchange of ideas · between the two Members who have to judicially decide a case. It is a clear obstruction to proper decision-making and to proper 11dministration of justice. (721-G-H; 722-A) B Case: INCOME TAX APPELLATE TRIBUNAL THROUGH PRESIDENT versus V.K. AGARWAL AND ANR. 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AGARWAL AND ANR. [[1998] SUPP. 2 S.C.R. 707] (1998) 5. ਜਵਾਿਦੇਹਨੰ. 1 ਦੇ 34 ਅਤੇ 35 ਅਣਜਾਣਜਾਪਦਾਹੈ ਟ੍ਨਯਮਤੋਂ ਆਈ.ਟੀ. ਅਪੀਲ ਟੀਆਰਆਈ ਪਿੈਸਦੁਆਰਾ. ਿਨਾਮਵੀ.ਕੇ. ਅਗਰਵਾਲ ਇਨਕਮਟੈਕਸਅਪੀਲਟ੍ਟਿਟ੍ਿਊਨਲ 1963 ਦੇਟ੍ਨਯਮਜੋਅਪੀਲਟ੍ਟਿਟ੍ਿਊਨਲਦੀਪਿਟ੍ਕਟ੍ਰਆਏਨ ੰਟ੍ਨਯਟ੍ਮਤਕਰਦੇਹਨ।ਟ੍ਨਯਮ 34 (1) ਦੇਦਾਰ ਪਹੋਵੇਗਾਅਤੇਇਸਇਸਦਾਗਠਨਕਰਨਵਾਲੇਦੁਆਰਾਦਸਤਖਤਅਤੇਤਟ੍ਹਤਿੈਂਚਆਦੇਸ਼ਟ੍ਲਖਤੀਟ੍ਵੱਚਉੱਤੇਮੈਂਿਰਾਂਕੀਤੀਜਾਵੇਗੀ। 35 ਇਹਕੀਤੀਗਈਹੈ, ਹਸਤਾਖਰਕਰਨਿਾਅਦ, ਇਸਟ੍ਮਤੀਟ੍ਨਯਮਟ੍ਵੱਚਟ੍ਵਵਸਥਾਟ੍ਕਟ੍ਟਿਟ੍ਿਊਨਲਆਦੇਸ਼ਉੱਤੇਤੋਂਨ ੰਕਰਦਾਟ੍ਤਆਂਅਤੇਕਟ੍ਮਸ਼ਨਰਨ ੰਸ ਟ੍ਚਤਕਰੇਗਾ।ਇਸਲਈ, ਜਦੋਂਤੱਕਿੈਂਚਦੇਆਦੇਸ਼ਉੱਤੇਇਸਦਾਗਠਨਕਰਨਵਾਲੇਸਾਰੇਮੈਂਿਰਾਂਦੁਆਰਾਦਸਤਖਤਕੀਤੇਅਤੇਇਹਿੀਦਾਹੁੰਦਾ, ਇਹਅਪੀਲਦਾਹੈ।ਦ ਜਾ, ਇਸਨਹੀਂਜਾਂਦੇਟ੍ਮਤੀਨਹੀਂਟ੍ਟਿਟ੍ਿਊਨਲਆਦੇਸ਼ਨਹੀਂਹਸਤਾਖਰਕੀਤੇਅਤੇਟ੍ਮਤੀਵਾਲੇਆਦੇਸ਼ਨ ੰਕਰਦਾਟ੍ਤਆਂਅਤੇਕਟ੍ਮਸ਼ਨਰਦੋਵਾਂਨ ੰਸ ਟ੍ਚਤਕੀਤਾਜਾਣਾਚਾਹੀਦਾਹੈ।ਜਵਾਿਦੇਹਨੰ. 1 ਨੇਪੱਤਰਟ੍ਵੱਚਨੋਟਕੀਤਾਹੈਟ੍ਕਪਟ੍ਹਲੇਅਖੌਤੀ "ਆਰਡਰ" ਟ੍ਵੱਚਟ੍ਸਰਫਇੱਕਮੈਂਿਰਦੇਦਸਤਖਤਹੁੰਦੇਹਨ।ਇਸਉੱਤੇਦ ਜੇਮੈਂਿਰਦੁਆਰਾਦਸਤਖਤਨਹੀਂਕੀਤੇਗਏਹਨਅਤੇਨਾਹੀਇਸਦੀਕੋਈਟ੍ਮਤੀਹੈ।ਉਸਨ ੰਇਸਗੱਲਦੀਤਸਦੀਕਕਰਨੀਚਾਹੀਦੀਸੀਟ੍ਕਕੀਇਹਅਖੌਤੀਪਟ੍ਹਲਾ "ਆਦੇਸ਼" ਕਰਦਾਟ੍ਤਆਂਨ ੰਸ ਟ੍ਚਤਕੀਤਾਟ੍ਗਆਸੀਜਾਂਕਟ੍ਮਸ਼ਨਰਨ ੰ।ਜੇਉਸਨੇਅਟ੍ਜਹਾਕੀਤਾਹੁੰਦਾ, ਤਾਂਉਸਨੇਪਾਇਆਹੁੰਦਾਟ੍ਕਅਟ੍ਜਹਾਕੋਈ "ਆਦੇਸ਼" ਮੌਜ ਦਨਹੀਂਹੈਅਤੇਅਟ੍ਜਹਾਕੋਈਆਦੇਸ਼ਨਾਤਾਂਕਰਦਾਟ੍ਤਆਂਨ ੰਜਾਂਨਾਹੀਕਟ੍ਮਸ਼ਨਰਨ ੰਟ੍ਦੱਤਾਟ੍ਗਆਹੈ।ਜੇਉਸਨੇਆਮਦਨਕਰਕਟ੍ਮਸ਼ਨਰਜਾਂਕਰਦਾਟ੍ਤਆਂਤੋਂਪਤਾਲਗਾਇਆਹੁੰਦਾਅਤੇਟ੍ਸਰਫਦੋਵੇਂਮੈਂਿਰਾਂਦੁਆਰਾਦਸਤਖਤਕੀਤੇਆਦੇਸ਼ਨ ੰਹੀਸ ਟ੍ਚਤਕੀਤਾਜਾਂਦਾ। (723-ਈ-ਐਚ; 724-ਏ-ਸੀ) ਡੀ 6. ਕਾਰੋਿਾਰਦੀਵੰਡਦੇਟ੍ਨਯਮਅਤੇਨਾਲਹੀਇਨਕਮਟੈਕਸਅਪੀਲਟ੍ਟਿਟ੍ਿਊਨਲਉੱਤੇਕਾਨ ੰਨੀਮਾਮਟ੍ਲਆਂਦੇਟ੍ਵਭਾਗਦਾਸੁਪਰਵਾਈਜਰੀਕੰਟਰੋਲ, ਪਿਸ਼ਾਸਕੀਟ੍ਨਗਰਾਨੀਅਤੇਟ੍ਨਯੰਤਰਣਹੈ।ਇਹਅਪੀਲਟ੍ਟਿਟ੍ਿਊਨਲਦੇਟ੍ਨਆਂਇਕਫੈਸਟ੍ਲਆਂਨ ੰਟ੍ਨਯੰਤਟ੍ਰਤਕਰਨਸਵਾਲਕਰਨਤੱਕਹੈ।ਇਸਜਵਾਿਦੇਹਨੰਿਰਦੀਈਦਲੀਲ. 1 ਇਹਪੱਤਰਦੇਕੰਮਕਾਜਜਾਂਨਹੀਂਫੈਟ੍ਲਆਤਰਹਾਂਟ੍ਕਟ੍ਟਿਟ੍ਿਊਨਲਨ ੰਟ੍ਨਯੰਤਟ੍ਰਤਕਰਨਦੇਆਪਣੇਅਟ੍ਧਕਾਰਦੀਵਰਤੋਂਕਰਟ੍ਦਆਂਉਸਦੁਆਰਾਇਮਾਨਦਾਰੀਨਾਲਟ੍ਲਖੇਗਏਸਨ, ਇਸਟ੍ਵੱਚਕੋਈਯੋਗਤਾਹੈ। (722-ਡੀ; ਜੀ-ਐਚ) ਨਹੀਂ -ਉਲ-ਹਸਨਅਤੇਅਨਰ।ਰਾਜ, (1953) ਐੱਸ. ਸੀ. ਆਰ. 581, ਨ ੰਲਾਗ ਕੀਤਾ।ਟ੍ਰਜਵਾਨਉੱਤਰਪਿਦੇਸ਼ਨਹੀਂਟ੍ਗਆ 7.1. ਸੰਟ੍ਵਧਾਨਦੀਧਾਰਾ 129 ਟ੍ਵੱਚਇਹਟ੍ਵਵਸਥਾਕੀਤੀਗਈਹੈਟ੍ਕਸੁਪਰੀਮਕੋਰਟਟ੍ਰਕਾਰਡਦੀਅਦਾਲਤਹੋਵੇਗੀਅਤੇਉਸਕੋਲਅਦਾਲਤਦੀਆਂਸਾਰੀਆਂਹੋਣਗੀਆਂਆਪਣੀਮਾਣਹਾਨੀਲਈਸਜਾਦੇਣਦੀਵੀਹੈ।ਅਟ੍ਜਹੀਸ਼ਕਤੀਆਂਟ੍ਜਸਟ੍ਵੱਚਸ਼ਕਤੀਸ਼ਾਮਲਆਰਟੀਕਲ 129 ਸਮੀਕਰਨਹੈ, ਇਸਦੀਿਜਾਏਇਹਹੈ।ਜੇਦੇਟ੍ਵੱਚਵਰਟ੍ਤਆਟ੍ਗਆਪਾਿੰਦੀਸ਼ੁਦਾਨਹੀਂਟ੍ਵਆਪਕਸੰਟ੍ਵਧਾਨਟ੍ਨਰਮਾਤਾਐੱਫਦਾਇਰਾਦਾਸੀਟ੍ਕਸੁਪਰੀਮਕੋਰਟਨ ੰਜੀਨ ੰਟ੍ਸਰਫਆਪਣੀਮਾਣਹਾਨੀਲਈਸਜਾਦੇਣਦੀਸ਼ਕਤੀਹੋਵੇਗੀ, ਤਾਂ "ਆਪਣੀਮਾਣਹਾਨੀਲਈਸਜਾਦੇਣਦੀਸ਼ਕਤੀਸਮੇਤ" ਸਮੀਕਰਨਸ਼ਾਮਲਕਰਨਦੀਕੋਈਲੋਡ਼ਨਹੀਂਸੀ; ਇਹਅਨੁਛੇਦਸੁਪਰੀਮਕੋਰਟਨ ੰਆਪਣੀਮਾਣਹਾਨੀਲਈਸਜਾਦੇਣਦੀਪਿਦਾਨਕਰਦਾਹੈਅਤੇਇਸਇਲਾਵਾ, ਇਹਮਾਣਹਾਨੀਨਾਲਸਿੰਧਤਕੁਝਵਾਧ ਪਿਦਾਨਕਰਦਾਹੈਸ਼ਕਤੀਤੋਂਸ਼ਕਤੀ "ਸਮੇਤ" ਸਮੀਕਰਨਦੇਵੇਗਾ।ਆਰਟੀਕਲ 129 ਨੇਦੀਅਦਾਲਤਦੀਇਸਟ੍ਜਵੇਂਟ੍ਕਤੋਂਟ੍ਦਖਾਈਟ੍ਰਕਾਰਡਮੌਜ ਦਾਅੰਦਰ ਨੀਸ਼ਕਤੀਨ ੰਦੀਪ ਰੀਭਰਪ ਰਤਾਮਾਨਤਾ।ਟ੍ਵੱਚਟ੍ਦੱਤੀ ਹੇਠਲੀਆਂਅਦਾਲਤਾਂਦੀਮਾਣਹਾਨੀਦੀਸ਼ਕਤੀ "।ਇਸਲਈਇਸਟ੍ਵੱਚਕੋਈਸ਼ੱਕਨਹੀਂਹੋਸਕਦਾਟ੍ਕਇਸਅਦਾਲਤਕੋਲਆਮਦਨਕਰਅਪੀਲਦੀਮਾਣਹਾਨੀਲਈਸਜਾਦੇਣਦਾਖੇਤਰਹੈ। [717-ਸੀ; 718-ਏ-ਿੀ; ਈ; 719-ਏ] ਟ੍ਟਿਟ੍ਿਊਨਲਅਟ੍ਧਕਾਰ , ਤੀਸਹਜਾਰੀਕੋਰਟ, , ਿਨਾਮਗੁਜਰਾਤਰਾਜਅਤੇਹੋਰ, (1991) 3 ਐਸ. ਸੀ. ਆਰ. ਟ੍ਦੱਲੀਜੁਡੀਸ਼ੀਅਲਸਰਟ੍ਵਸਐਸੋਸੀਏਸ਼ਨਟ੍ਦੱਲੀ936; ਰੀਃਟ੍ਵਨੈਚੰਦਰਟ੍ਮਸ਼ਰਾ, (1995) ਿੀ 2 ਐਸ. ਸੀ. ਸੀ. 584 ਅਤੇਸੁਪਰੀਮਕੋਰਟਿਾਰਐਸੋਸੀਏਸ਼ਨਿਨਾਮਭਾਰਤਸਰਕਾਰ, (1998) 4 409 'ਤੇਭਰੋਸਾਕੀਤਾ। ਸੈਕਸ਼ਨ 7.2. ਇਨਕਮਟੈਕਸਅਪੀਲ, ਇਸਦੇਦੇਵੱਖ-ਵੱਖਹੋਸਕਦੇਹਨ, ਇੱਕਟ੍ਟਿਟ੍ਿਊਨਲਹਾਲਾਂਟ੍ਕਦੇਸ਼ਟ੍ਹੱਟ੍ਸਆਂਟ੍ਵੱਚਿੈਂਚਰਾਸ਼ਟਰੀਟ੍ਟਿਟ੍ਿਊਨਲਹੈਅਤੇਇਸਦਾਕੰਮਕਾਜਪ ਰੇਦੇਸ਼ਅਤੇਇਸਦੇਸਾਰੇਿੈਂਚਾਂਨ ੰਪਿਭਾਵਤਕਰਦਾਹੈ।ਅਪੀਲਾਂਅੰਤਟ੍ਵੱਚਇਸਅਦਾਲਤਦੇਅਤੇਦੁਆਰਾਵੀਹੁੰਦੀਆਂਹਨ।ਇਹਤੱਥਇਸਅਦਾਲਤਨੇਮਾਣਹਾਨੀਦਾਖੁਦਫੈਸਟ੍ਲਆਂਟ੍ਟਿਟ੍ਿਊਨਲਰੈਫਰੈਂਸਤੋਂਟ੍ਸਰਫ਼ਟ੍ਕਨੋਟ੍ਟਸ, ਜਵਾਿਦੇਹਨੰ. 1 ਹੋਰਅਦਾਲਤਅਪੀਲਕਰਨਦੇਯੋਗਹੋਵੇਗਾ, ਦੀਮਾਣਹਾਨੀਲਈਲੈਂਟ੍ਦਆਂਟ੍ਕਸੇਟ੍ਵੱਚਨਹੀਂਰਾਸ਼ਟਰੀਟ੍ਟਿਟ੍ਿਊਨਲਸਜਾਦੇਣਦੀਦੀਨਾਕਰਨਦਾਅਧਾਰਹੋਸਕਦਾ। [719-ਸੀ-ਡੀ] ਡੀ. ਸ਼ਕਤੀਵਰਤੋਂਨਹੀਂ 8. ਮਾਮਲੇਦੇਤੱਥਾਂਅਤੇਹਾਲਾਤਾਂ 'ਤੇ, ਜਵਾਿਦੇਹਨੰ. 1 ਸਵੀਕਾਰਨਹੀਂਕੀਤਾਜਾਸਕਦਾ।ਹਾਲਾਂਟ੍ਕ, ਟ੍ਕਉਂਟ੍ਕਉਹਕਾਨ ੰਨਸਕੱਤਰਦੇਰ ਪਟ੍ਵੱਚਸੇਵਾਮੁਕਤਹੋਚੁੱਕੇਹਨਅਤੇਹੋਰਨੁਕਸਾਨਪਹੁੰਚਾਉਣਦੀਸਟ੍ਥਤੀਟ੍ਵੱਚਨਹੀਂਹਨ, ਇਸਲਈਜੇਕਰਉਨਹਾਂਨ ੰਇੱਕਲੱਖਰੁਪਏਦਾਜੁਰਮਾਨਾਲਗਾਇਆਹੈਦੇਨ ੰਪ ਰਾਕੀਤਾਜਾਵੇਗਾ।ਮਾਣਹਾਨੀਲਈ 2000 ਦੀਸਜਾ [725-F-G] ਜਾਂਦਾਤਾਂਟ੍ਨਆਂਉਦੇਸ਼ ਮ ਲਫੈਸਲਾਃਮਾਣਹਾਨੀਨੰ. 1998 ਦਾ 287. ਟ੍ਸਵਲਟ੍ਨਆਂਇਕਪਟੀਸ਼ਨ ਭਾਰਤੀਦੀਧਾਰਾ 145 ਸੰਟ੍ਵਧਾਨ , ਪੀ.ਐਚ . ਐੱਫਲਈਪਾਰੇਖ, ਸਮੀਰਪਾਰੇਖਅਤੇਿੀਨਾਮਾਧਵਨ।ਟ੍ਦਨੇਸ਼ਟ੍ਵਆਸਟ੍ਿਨੈਕਾਰਸ਼ਿੀਮਤੀ ਅਲਤਾਫਅਟ੍ਹਮਦ, ਵਧੀਕਸਾਟ੍ਲਸਟਰਜਨਰਲ, ਕੇ.ਕੇ . ਵੇਣ ਗੋਪਾਲਅਤੇਉਮਾਦੱਤਾ, (ਟੀ.ਸੀ . ਸ਼ਰਮਾ) ਜਵਾਿਦੇਣਵਾਟ੍ਲਆਂਲਈਪੀ. ਲਈ।ਪਰਮੇਸ਼ਵਰਨ ਅਦਾਲਤਦਾਫੈਸਲਾਟ੍ਦੱਤਾਟ੍ਗਆਸੀ ਸੁਜਾਤਾਵੀ. ਮਨੋਹਰ, ਜੇ. ਇਨਕਮਟੈਕਸਅਪੀਲਿਾਰਆਪਣੇਸਕੱਤਰਿੰਿਈਹਾਈਸ਼ਿੀਮਤੀਟ੍ਟਿਟ੍ਿਊਨਲਐਸੋਸੀਏਸ਼ਨਵੱਲੋਂਰਾਹੀਂਕੋਰਟ 1996 ਦੀਨੰ. 2350 ਦਾਇਰਕੀਤੀਗਈਸੀਇਨਕਮਟੈਕਸਅਪੀਲਦੇਟ੍ਵੱਚਜਨਟ੍ਹੱਤਟ੍ਰੱਟਪਟੀਸ਼ਨਟ੍ਜਸਟ੍ਵੱਚਟ੍ਟਿਟ੍ਿਊਨਲਦੀਤਾਇਨਾਤੀਅਤੇਤਿਾਦਲੇਸਿੰਧੀਇਨਕਮਟੈਕਸਅਪੀਲਦੇਪਿਧਾਨਦੀਆਂਸੋਧਕਰਨਦੇਮੈਂਿਰਾਂਟ੍ਟਿਟ੍ਿਊਨਲਸ਼ਕਤੀਆਂਟ੍ਵੱਚਉਦੇਸ਼ਨਾਲ 5.11.1996 ਨ ੰਟ੍ਲਖੇਪੱਤਰਦੀਵੈਧਤਾਨ ੰਚੁਣੌਤੀਟ੍ਦੱਤੀਗਈਸੀ।ਪਟੀਸ਼ਨਰਾਂਨੇਦਲੀਲਟ੍ਦੱਤੀਟ੍ਕਉਹਇਨਕਮਟੈਕਸਕਾਨ ੰਨਦੇਟ੍ਨਰਪੱਖਅਤੇਟ੍ਨਰਪੱਖਪਿਸ਼ਾਸਨਟ੍ਵੱਚਟ੍ਦਲਚਸਪੀਰੱਖਦੇਹਨਅਤੇ Case: INCOME TAX APPELLATE TRIBUNAL THROUGH PRESIDENT versus V.K. AGARWAL AND ANR. [[1998] SUPP. 2 S.C.R. 707] (1998) SUPREME COURT REPORTS [1998) SUPP. 2 S.C.R. A This kind of an attack based on access to a confidential draft exchanged between the Members of the Bench is bound to affect free exchange of ideas · between the two Members who have to judicially decide a case. It is a clear obstruction to proper decision-making and to proper 11dministration of justice. (721-G-H; 722-A) B B 3.3. The entire tone of the letter is highly unwarranted, offensive and tends to undermine the dignity of the post of the President of the Appellate Tribunal. It is unbecoming of Law Secretary to issue such "commands" to the President of the Income Tax Appellate Tribunal ordering him to send reports within a few days and threatening that adverse inference would be C drawn if the report is not so sent-and all this without even bothering to check whether the complaint received by him was a genuine complaint or not This kind of conduct and that too on the part of the Law Secretary, who is expected to maintain the independence of the Income Tax Appellate Tribunal and not interfere with its judicial functioning, amounts to gross contempt of court It is deliberate attempt on his part to question the judicial functioning D of the Tribunal coming as it does from a person of his rank. It is rightly perceived by the President as well as the two concerned Members of the Tribunal as a threat to their independent functioning in the course of deciding appeals coming up before them. (724-H; 725-A; D-E) 4. On the basis of the pseudonymous complaint, and the receipt of E copies of two separate orders, respondent No. 1 claims to have written the letter. Before doing so, he did not check whether there was any person existing at the address given in the letter and whether what had been stated in the letter had any factual basis. He did not even check whether both the orders or any of them had been pronounced by the Bench or not. He should F have been aware of an Office Memorandum issued by the Department of Personnel and Training, Government oflndia, to all Departments, giving instructions about dealing with anonymous and pseudonymous complaints. The Memorandum states that before taking cognizance of such complaints the Chief Vigilance Officer of the Department or Organisation CO!lcerne~ should obtain specific orders from the Head of the Department A copy of all G such complaints shall first be made available to the Officer concerned for his comments, and only thereafter further action should be taken. Precaution should be taken to take into custody all relevant documents. In the present case respondent No. 1 did not send a copy of the complaint which he had received, to the President of the Tribunal for investigation. [723-8-E) 5. Respondent No. 1 seems to be unaware of Rules 34 and 35 of the ' Income Tax Appellate Tribunal Rules of 1963 which regulate the procedure A of the Appellate Tribunal. Under Rule 34(1) the order of the Bench shall be in writing and shall be signed and dated by the Members constituting it. Rule 35 provides that the Tribunal shall, after the order is signed, cause it to be communicated to the assessee and to the Commissioner. Therefore, unless the order of a Bench is signed by all Members constituting it and is B dated, it is not an order of the Appellate Tribunal. Secondly, this signed and dated order has to be communicated both to the assessee and to the Commissioner. Respondent No. 1 has noted in the letter that the first so-called "order" only bears the signature of one Member. It is not signed by the second Member nor does it bear any date. He ought to have verified whether this so-called first "order" had been communicated to the assessee C or to the Commissioner. If he had done so, he would have found that such an "order" does not exist and no such order has been communicated either to the assessee or to the Commissioner. Had he ascertained from the Commissioner oflncome Tax or the assessee and the only order which had been communicated was the order signed by both the Members. (723-E-H; 724-A-C) D Case: INCOME TAX APPELLATE TRIBUNAL THROUGH PRESIDENT versus V.K. AGARWAL AND ANR. [[1998] SUPP. 2 S.C.R. 707] (1998) TET _ ew. 0 | weeete areas Fivka ofa £2000]4 wee fw 23° 3 ata 31 and, 1907aed ander are Ger =Trarers ERT TRG Ary ay stata anger at gS ait StiRA AS ee ora ar aig Weer sed ~aReS GH GET St WE eft cen dee ga write ot ag a ot ag a ag a aSai aferd-alaa eI,a: 2 write ot ag a ot ag a ag a a 3 + | faftr \ @lag enter aga fry Gi or oR UE oT fe aha 23 Ta1907 GT Tae ala alae© sapnte fred dt aaa, ger waft were alte guy char wees OY, Ere Ves arreet Tifea ferent Ha ent Seip. 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AGARWAL AND ANR. 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GT> aftara werd fry om! fetta peal 4, ay eres A ae cer frat of ae va were reall @ aaahUx wt Pear wa en site wera Herel A oa ERT ea aie ox Hrefaret ai eft! facta weaell Er say wera g, sidtaa J anded Gis Het D ara ga zeaeB yes vend fleq ga Aidt Sra amet-Aiea ond Se Bt mT aT e fs Gad Reg sana + ferg aie afar ah zante ordre A SRT~ae & fe wai a oars at ory) Sey vers weaelf pt we Pree er at at rebar wt e fer ae apTSYwary 3 Sat wearat at earn S armas fee oe fear al dee facta meaelt eRT sry aN29- Rea 1997 S aa S fre fey ayiowBH Ga gy vad leg ades Uy del AE eTHTSgefag ef wer weal & oreat otter wet Soh ERT were ve fay, ara sie wewordHares _ 9 Rite, Sa eae ander 3 ae Ht aitSt TE ot fe Ai wal wy, aaa arent A gaara feu ag ardha 31 Ard, 1997 sie atte 94s, 1997 H siaH ane A aeada |e & wa 4 AMT UTwear ti aa ae fate aaaa ore fry ze ats, aea mara ordre AH RRASafer e Santen wget oy a & aang are A wt ag webA ae are oe S fery eee- & @ fay waa oewe gabe wre Rar 7a em! gufery gu ade 4 org oRare sel foe oT WaT SET fat "40, WeTA WeaBH strat at ala wey Sup wa pers weuell at sie S SAN VA Gor Wg Tapaon ath SeaaA RATAay eee Marans Wt et em Seog Gers MATT SY aaarter aeferHTWIA Weel @ art Ws aweA ge ware fire fe sawex anita silent 4 wate Hea fear aoi Weg UATE ST AAAPUTTS a SURG, SA collet wt si wlan HT sare wal S for Tact 11, Gide, 1950 HT aryede 129 Te STdE He@ fos SeaeTA marae aifeka =aETTA eT sityOR fers een ara 81 ga Fae> CoA Te sift fear s fe gu aqese S aeSearsata daa at aaa. & fey aus & at alga S aftg ort oie wit -ararera silkwer alk aren are arrat 4 ge ararera 4 sears & fory Whaars & arpeds 129aes GUS BHBt se pararera a alee OT faare B faseat ol ga Marea A Veet Teas UTSot afer “11991]3 Vee ~ We BTR 936. .vo. ._ — ; : 235 -anee opiter aiftremeor qa Bo saree prar (qat) WEY Case: INCOME TAX APPELLATE TRIBUNAL THROUGH PRESIDENT versus V.K. AGARWAL AND ANR. [[1998] SUPP. 2 S.C.R. 707] (1998) ਅਦਾਲਤਦਾਫੈਸਲਾਟ੍ਦੱਤਾਟ੍ਗਆਸੀ ਸੁਜਾਤਾਵੀ. ਮਨੋਹਰ, ਜੇ. ਇਨਕਮਟੈਕਸਅਪੀਲਿਾਰਆਪਣੇਸਕੱਤਰਿੰਿਈਹਾਈਸ਼ਿੀਮਤੀਟ੍ਟਿਟ੍ਿਊਨਲਐਸੋਸੀਏਸ਼ਨਵੱਲੋਂਰਾਹੀਂਕੋਰਟ 1996 ਦੀਨੰ. 2350 ਦਾਇਰਕੀਤੀਗਈਸੀਇਨਕਮਟੈਕਸਅਪੀਲਦੇਟ੍ਵੱਚਜਨਟ੍ਹੱਤਟ੍ਰੱਟਪਟੀਸ਼ਨਟ੍ਜਸਟ੍ਵੱਚਟ੍ਟਿਟ੍ਿਊਨਲਦੀਤਾਇਨਾਤੀਅਤੇਤਿਾਦਲੇਸਿੰਧੀਇਨਕਮਟੈਕਸਅਪੀਲਦੇਪਿਧਾਨਦੀਆਂਸੋਧਕਰਨਦੇਮੈਂਿਰਾਂਟ੍ਟਿਟ੍ਿਊਨਲਸ਼ਕਤੀਆਂਟ੍ਵੱਚਉਦੇਸ਼ਨਾਲ 5.11.1996 ਨ ੰਟ੍ਲਖੇਪੱਤਰਦੀਵੈਧਤਾਨ ੰਚੁਣੌਤੀਟ੍ਦੱਤੀਗਈਸੀ।ਪਟੀਸ਼ਨਰਾਂਨੇਦਲੀਲਟ੍ਦੱਤੀਟ੍ਕਉਹਇਨਕਮਟੈਕਸਕਾਨ ੰਨਦੇਟ੍ਨਰਪੱਖਅਤੇਟ੍ਨਰਪੱਖਪਿਸ਼ਾਸਨਟ੍ਵੱਚਟ੍ਦਲਚਸਪੀਰੱਖਦੇਹਨਅਤੇ ਆਈ.ਟੀ. ਅਪੀਲ. ਟੀ ਆਰ ਆਈ ਥਰ ਪਿੈਜੀਡੈਟ ਿਨਾਮ ਵੀ.ਕੇ.ਅਗਰਵਾਲ [ਸੁਜਾਤਾ ਿਨਾਮ ਮਨੋਹਰ, ਜੇ.] ਇਨਕਮਟੈਕਸਅਪੀਲਟ੍ਟਿਟ੍ਿਊਨਲਦੇਸੁਤੰਤਰਕੰਮਕਾਜ, ਕਾਨ ੰਨਦਾਟ੍ਨਯਮਅਤੇਇਨਕਮਟੈਕਸਟ੍ਨਆਂਪਾਟ੍ਲਕਾਦੀਸੁਤੰਤਰਤਾਨ ੰਕਾਇਮਰੱਖਣਾ।ਇੱਕਅੰਤਟ੍ਰਮਆਦੇਸ਼ਰਾਹੀਂ, ਹਾਈਕੋਰਟਨੇਅੰਡਰਸਕੱਤਰ, ਕਾਨ ੰਨਮੰਤਰਾਲਾ, ਭਾਰਤਸਰਕਾਰਅਤੇਭਾਰਤਸਰਕਾਰ, ਜੋਇਸਟ੍ਵੱਚਪਿਤੀਵਾਦੀ 1 ਅਤੇ 2 ਸਨ, ਨ ੰਇਨਕਮਟੈਕਸਅਪੀਲਟ੍ਟਿਟ੍ਿਊਨਲਦੇਪਿਧਾਨਦੀਆਂਸ਼ਕਤੀਆਂਟ੍ਵੱਚਦਖਲਅੰਦਾਜੀਕਰਨਤੋਂਰੋਕਟ੍ਦੱਤਾਟ੍ਕਉਹਟ੍ਕਸੇਵੀਮੈਂਿਰਨ ੰਕੰਮਸੌਂਪਣ, ਿੈਂਚਅਤੇਿੀਦਾਗਠਨਕਰਨਲਈਇੱਕਮੈਂਿਰਨ ੰਟ੍ਕਸੇਵੀਿੈਂਚਟ੍ਵੱਚਿੈਠਣਦੀਜਰ ਰਤਹੈਟ੍ਜੱਥੇਵੀਸਟ੍ਥਤੀਹੋਵੇ, ਅਤੇਅਟ੍ਜਹੀਟ੍ਮਆਦਲਈ, ਜੋਉਹਜਰ ਰੀਸਮਝੇ।ਇਹਪਟੀਸ਼ਨਇਸਅਦਾਲਤਟ੍ਵੱਚਤਿਦੀਲਕਰਗਈਸੀ।ਇਸਅਦਾਲਤਨੇਆਪਣੇ 31.3.1997 ਦੇਦੁਆਰਾਹਾਈਕੋਰਟਦੁਆਰਾਪਾਸਕੀਤੇਟ੍ਦੱਤੀਟ੍ਮਤੀਆਦੇਸ਼ਅੰਤਟ੍ਰਮਆਦੇਸ਼ਸੀਮਤਕਰ।ਆਂਧਰਾਹਾਈਕੋਰਟਦਾਇਰਕੀਤੀਗਈਹੀਇੱਕਹੋਰਵੀਇਸਅਦਾਲਤਨ ੰਟ੍ਦੱਤਾਪਿਦੇਸ਼ਟ੍ਵੱਚਅਟ੍ਜਹੀਪਟੀਸ਼ਨਨ ੰਟ੍ਵੱਚਤਿਦੀਲਕਰਟ੍ਦੱਤਾਟ੍ਗਆਸੀ।ਇਹਦੋਵੇਂਪਟੀਸ਼ਨਾਂਟ੍ਵਚਾਰਅਧੀਨਹਨ। ਲੰਟ੍ਿਤਪਟੀਸ਼ਨਾਂਟ੍ਵੱਚਮੌਜ ਦਾਅਰਜੀਇਨਕਮਟੈਕਸਅਪੀਲਟ੍ਟਿਟ੍ਿਊਨਲਦੁਆਰਾਆਪਣੇਪਿਧਾਨਰਾਹੀਂਟ੍ਦੱਤੀਜਾਰਹੀਹੈ।ਇਹਅਰਜੀਦੇਣਦਾਮੌਕਾਇਨਕਮਟੈਕਸਅਪੀਲਦੇ, ਦੋ, ਇੱਕਅਤੇਇੱਕਟ੍ਟਿਟ੍ਿਊਨਲਿੈਂਚਟ੍ਜਸਟ੍ਵੱਚਮੈਂਿਰਜੁਡੀਸ਼ੀਅਲਅਕਾਊਂਟੈਂਟਸ਼ਾਮਲਸਨ, ਵੱਲੋਂ 23 ਅਕਤ ਿਰ 1997 ਨ ੰਪਾਸਕੀਤੇਗਏਇੱਕਆਦੇਸ਼ਦੇਮੱਦੇਨਜਰਆਇਆਹੈ।ਉਕਤਆਦੇਸ਼ਸ਼ਿੀਮਤੀਦੇਡੀਮਾਮਲੇਟ੍ਵੱਚਪਾਸਕੀਤਾਟ੍ਗਆਸੀ।ਨੀਰਜਾਿੀਰ/ਏਵੀ. ਅਸੈੱਸਮੈਂਟਸਾਲ 1992-93 ਲਈਇਨਕਮਟੈਕਸਦੇਸਹਾਇਕਕਟ੍ਮਸ਼ਨਰਉਕਤਆਦੇਸ਼ਦੇਨਤੀਜੇਵਜੋਂ, ਕਰਦਾਟ੍ਤਟ੍ਜਸਨੇਇੱਕਲੱਖਰੁਪਏਦੇਲਾਭਦਾਦਾਅਵਾਕੀਤਾਸੀ।ਟ੍ਟਿਟ੍ਿਊਨਲਨੇ 1,50,00,000 ਰੁਪਏਦੇਲਾਭਤੋਂਇਨਕਾਰਕਰਸੀ, ਨੇਮਾਲੀਏਦੇਹੱਕਅਪੀਲਦਾਫੈਸਲਾਕੀਤਾਸੀ।ਟ੍ਦੱਤਾਟ੍ਜਸਟ੍ਵੱਚ ਇਸਤੋਂਿਾਅਦਟ੍ਟਿਟ੍ਿਊਨਲਦੇਪਿਧਾਨਨ ੰਸ਼ਿੀਵੀ.ਕੇਤੋਂ 30 ਦਸੰਿਰ 1997 ਨ ੰਇੱਕਪੱਤਰਟ੍ਮਟ੍ਲਆ।ਅਗਰਵਾਲਭਾਰਤਸਰਕਾਰਦੇਕਾਨ ੰਨਅਤੇਟ੍ਨਆਂਮੰਤਰਾਲੇਦੇਤਤਕਾਲੀਕਾਨ ੰਨਸਕੱਤਰਸਨ।ਪੱਤਰਟ੍ਵੱਚ, ਤਤਕਾਲੀਕਾਨ ੰਨਸਕੱਤਰ, ਜੋਸਾਡੇਸਾਹਮਣੇਪਟ੍ਹਲੇਜਵਾਿਦੇਹਹਨ, ਨੇਨੀਰਜਾਿਨਾਮਇਨਕਮਈਟੈਕਸਦੇਸਹਾਇਕਦੇਮਾਮਲੇਦੇਫੈਸਲੇਦਾਟ੍ਿਰਲਾਕਟ੍ਮਸ਼ਨਰਟ੍ਵੱਚਟ੍ਟਿਟ੍ਿਊਨਲਹਵਾਲਾਅਤੇਆਰ.ਵੀ . , ਅਤੇਐਮਵੀਆਰ . ਐੱਫਪਿਸਾਦ, ਲੇਖਾਕਾਰਇਕੱਠੇਿੈਠੇਟ੍ਦੱਤਾਸ਼ਿੀਈਸ਼ਵਰਜੁਡੀਸ਼ੀਅਲਮੈਂਿਰਸ਼ਿੀਮੈਂਿਰਹਨ।ਉਨਹਾਂਟ੍ਕਹਾਟ੍ਕਟ੍ਨਆਂਇਕਮੈਂਿਰਨੇਇਸਮਾਮਲੇਟ੍ਵੱਚਅਗਸਤ, 1997 ਟ੍ਵੱਚਕੁਝਸਮੇਂਲਈਇਹਫੈਸਲਾਸੁਣਾਇਆਅਤੇਇਸਨ ੰਸਹੀਿੰਗਨਾਲਸਹੀਕੀਤਾਅਤੇਇਸਉੱਤੇਦਸਤਖਤਕੀਤੇ।ਹਾਲਾਂਟ੍ਕ, ਲੇਖਾਕਾਰਮੈਂਿਰਦੁਆਰਾ 23 ਅਕਤ ਿਰ, 1997 ਨ ੰਇੱਕਉਲਟਆਦੇਸ਼ਟ੍ਦੱਤਾਟ੍ਗਆਸੀਟ੍ਜਸਉੱਤੇਦੋਵਾਂਮੈਂਿਰਾਂਨੇਦਸਤਖਤਕੀਤੇਸਨ।ਦੋਵੇਂ "ਆਦੇਸ਼ਾਂ" ਦੀਆਂਕਾਪੀਆਂਨੱਥੀਕੀਤੀਆਂਗਈਆਂਸਨ।ਪਟ੍ਹਲੇਜਵਾਿਦੇਹਜੀਨੇਟ੍ਫਰਟ੍ਕਹਾ, "............ ਇਸਤਰਹਾਂਦੋਵਾਂਹੁਕਮਾਂਨੇਇੱਕਟ੍ਵਰੋਧੀਰੁਖਅਪਣਾਇਆਹੈ।ਉਪਰੋਕਤਹਾਲਾਤਉੱਚਪੱਧਰੀਦਾਖੁਲਾਸਾਕਰਦੇਹਨ।ਇਹਹੈਇੱਕੋਮਾਮਲੇਦੋਟ੍ਨਆਂਇਕਿੇਟ੍ਨਯਮੀਆਂਟ੍ਦਲਚਸਪਟ੍ਕਟ੍ਵੱਚਟ੍ਵਰੋਧੀਆਦੇਸ਼ਦੋਵਾਂਮੈਂਿਰਾਂਦੁਆਰਾਗਏ, ਇੱਕਦੁਆਰਾਹੈ, ਦ ਜਾਲੇਖਾਕਾਰਦੁਆਰਾਟ੍ਕਵੇਂਟ੍ਦੱਤੇਜਦੋਂਟ੍ਕਆਦੇਸ਼ਟ੍ਨਆਂਇਕਮੈਂਿਰਟ੍ਦੱਤਾਟ੍ਗਆਮੈਂਿਰਟ੍ਦੱਤਾਟ੍ਗਆਹੈਅਤੇਦੋਵਾਂਦੁਆਰਾਦਸਤਖਤਕੀਤੇਗਏਹਨ।ਤੁਸੀਂਮਾਮਲੇਦੀਜਾਂਚਕਰਸਕਦੇਹੋਅਤੇ 1 ਟ੍ਦਨਦੇਅੰਦਰਸਰਕਾਰਨ ੰਟ੍ਰਪੋਰਟਭੇਜਸਕਦੇਹੋ। ਇਹਪੱਤਰਪਿਾਪਤਹੋਣਦੀ।ਇਹਵੀਸੁਝਾਅਦੇਸਕਦੇਹੋਇਸਮਾਮਲੇਕੀਕਾਰਵਾਈਕੀਤੀਜਾਸਕਦੀਹੈਅਤੇਟ੍ਮਤੀਤੋਂਤੁਸੀਂਟ੍ਕਟ੍ਵੱਚਉਹਮੈਂਿਰਟ੍ਜਨਹਾਂਦੇਟ੍ਵਰੁੱਧਇਹਕੀਤੀਜਾਸਕਦੀਹੈ।ਇਸਤੋਂਇਲਾਵਾ, ਟ੍ਰਪੋਰਟਜਮਹਾਂਕਰਦੇਸਮੇਂ, 'ਫਾਈਲਆਰਡਰਸ਼ੀਟ' ਦੀਇੱਕਕਾਪੀਟ੍ਜਸਟ੍ਵੱਚਉਸਮੈਂਿਰਦਾਨਾਮਦਰਸਾਇਆਟ੍ਗਆਹੈਟ੍ਜਸਨ ੰਫੈਸਲਾਟ੍ਲਖਣਲਈਕੇਸਅਲਾਟਕੀਤਾਟ੍ਗਆਸੀ, ਟ੍ਕਰਪਾਕਰਕੇਸਰਕਾਰਨ ੰਵੀਭੇਜੀਜਾਸਕਦੀਹੈ। Case: INCOME TAX APPELLATE TRIBUNAL THROUGH PRESIDENT versus V.K. AGARWAL AND ANR. [[1998] SUPP. 2 S.C.R. 707] (1998) (723-E-H; 724-A-C) D 6. The Rules of Allocation of Business as also the supervisory control of the Department of Legal Affairs over the Income Tax Appellate Tribunal, is administrative supervision and control. It does not extend to controlling or questioning judicial decisions of the Appellate Tribunal. Thus the E contention of respondent No. 1 that the letters were written by him bona fide in exercise of his right to control the functioning of the Tribunal has no merit. (722-D; G-H] Rizwan-ul-Hasan and Anr. v. The State of Uttar Pradesh, (1953] SCR 581, held inapplicable. F 7.1. Article 129 of the Constitution provides that the Supreme Court shall be a Court of Record and shall have all the powers of such a court including the power to punish for contempt of itself. The expression used in Article 129 is not restrictive, instead it is extensive in nature. If the framers of the Constitution intended that the Supreme Court shall have power to G punish for contempt of itself only, there was no necessity for inserting the expression "including the power to punish for contempt of itself;" The Article confers power on the Supreme Court to punish for contempt of itself and in addition, it confers some additional power relating to contempt as would appear from the expression "including". Article 129 recognised the existing inherent power of a court of record in its full plentitude "including H 712 SUPREME COURT REPORTS [1998] SUPP. 2 S.C.R. A the power for the contempt of inferior courts." There can, therefore, be no doubt that this Court has jurisdiction to punish for contempt of the Income Tax Appellate Tribunal. [717-C; 718-A-B; E; 719-A) Delhi Judicial Service Association, Tis Hazari Court, Delhi, v. State of Gujarat and Ors., (1991) 3 SCR 936; Re: Vinay Chandra Misra, (1995) B 2 SCC 584 and Supreme Court Bar Association v. Union of India & Anr., [1998) 4 sec 409, relied on. 7.2. The Income Tax Appellate Tribunal, although it may have Benches in different parts of the country, is a national Tribunal and its functioning affects the entire country and all its Benches. Appeals also lie ultimately to C this Court from the decisions and Reference m11de by the Tribunal The mere fact that by this Court taking suo motu cognizance of the contempt, respondent no. 1 would not be able