Intervener faces criminal contempt charges for serious allegations against tax officials and communications.

The court found the intervener's actions, including making serious allegations against tax officials and engaging in communications, prima facie amounted to criminal contempt. Despite agreeing to withdraw some allegations, the intervener sought to press others, leading the court to initiate contempt proceedings under the Contempt of Courts Act. The court issued a show-cause notice, emphasizing the seriousness of the situation and the need to maintain judicial integrity. The intervener was directed to explain why he should not face contempt charges, with the court registering a separate criminal contempt proceeding.

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Issues:
1. Allegations of misconduct and contempt of court against an intervener.
2. Compliance with court orders regarding withdrawal of allegations.
3. Criminal contempt proceedings under the Contempt of Courts Act, 1971.

Issue 1: Allegations of Misconduct and Contempt of Court
The judgment details the intervener's actions, including sending a detailed fax to the court with serious allegations against the Revenue and Income Tax Department officials. The intervener accused the Income Tax Department of presenting a weak case deliberately and highlighted instances of alleged misconduct and forgery. The intervener further stated that tax officials and taxpayers were misleading the court, which amounted to contempt of court. The court noted that the intervener's conduct, including levelling allegations against the Standing Counsel and engaging in email communications, prima facie amounted to criminal contempt. The court issued a show-cause notice to the intervener, directing him to explain why he should not be proceeded against under Section 15 of the Contempt of Courts Act, 1971.

Issue 2: Compliance with Court Orders
When the intervener was asked to unconditionally withdraw the affidavit and allegations, he agreed conditionally. He expressed willingness to withdraw some allegations against the Standing Counsel but intended to press those allegations elsewhere. The intervener clarified that he did not wish to withdraw other allegations against Income Tax Department officials and the CIT. The court observed that the intervener's behavior, despite agreeing to withdraw some allegations, still amounted to seeking to interfere with the due course of proceedings. This led the court to initiate criminal contempt proceedings against the intervener under the Contempt of Courts Act, 1971.

Issue 3: Criminal Contempt Proceedings
The court found the intervener's conduct serious enough to warrant further proceedings under Section 15 of the Contempt of Courts Act, 1971. A show-cause notice was issued to the intervener, returnable on a specified date, requiring him to explain why he should not face contempt charges. The court directed the Registry to register a separate criminal contempt proceeding and include the intervener's affidavit and related communications as part of the record. The court emphasized the seriousness of the situation and the need for appropriate action to maintain the integrity of the judicial process.

This summary provides a detailed analysis of the judgment, outlining the issues involved and the court's decision regarding the allegations of misconduct and contempt of court against the intervener.

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