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Generate professional replies to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
Step 1 – Issue Identification & Review
The AI analyses your query, notice, order, or uploaded documents and identifies the key issues involved.
• Review the issues identified by the AI
• Add, edit, remove, or refine issues as required
Step 2 – Draft Generation
Once you approve the issues, the AI performs issue-wise legal research and prepares a structured draft response.
• Relevant statutory provisions
• Judicial precedents and Supreme Court, High Court and other citations
• Issue-wise legal analysis
• Practical arguments and supporting content
• Professionally structured draft ready for further review. 
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Issues: (i) Whether the High Court's jurisdiction to proceed for contempt was barred by Section 3(2) of the Contempt of Courts Act, 1952 because the complained-of act was said to be punishable under Section 228 of the Indian Penal Code. (ii) Whether the allegations made in the transfer application and affidavit amounted merely to an intentional insult within Section 228 of the Indian Penal Code or to scandalising the court itself.
Issue (i): Whether the High Court's jurisdiction to proceed for contempt was barred by Section 3(2) of the Contempt of Courts Act, 1952 because the complained-of act was said to be punishable under Section 228 of the Indian Penal Code.
Analysis: Section 3(2) excludes the High Court's cognizance only where the contempt alleged is itself an offence punishable under a specific provision of the Indian Penal Code. The Court distinguished between conduct that is merely an insult to a judicial officer and conduct that attacks the authority of the court and undermines public confidence in the administration of justice. The statutory bar cannot be invoked merely because the same facts may also suggest an offence under Section 228.
Conclusion: The bar under Section 3(2) did not apply on the facts found by the Court.
Issue (ii): Whether the allegations made in the transfer application and affidavit amounted merely to an intentional insult within Section 228 of the Indian Penal Code or to scandalising the court itself.
Analysis: The allegations imputed conspiracy and bribery to the Magistrate and, taken at face value, went beyond a personal affront. The Court held that such imputations were of a kind that scandalised the court itself and tended to create distrust in the public mind and impair confidence in the administration of justice. Mere criticism of judicial conduct is permissible, but malicious imputations intended to undermine the administration of justice are not confined to Section 228.
Conclusion: The complained-of conduct was not confined to Section 228 and amounted to contempt by scandalising the court.
Final Conclusion: The High Court had jurisdiction to entertain the contempt matter, its contrary view was set aside, and the matter was required to be decided on merits.
Ratio Decidendi: Section 3(2) of the Contempt of Courts Act, 1952 bars High Court cognizance only where the conduct complained of is merely an offence punishable under a specific provision of the Indian Penal Code; conduct that scandalises the court and impairs public confidence in the administration of justice is not taken out of the contempt jurisdiction merely because it may also contain elements of insult.