Court Stresses Legal Procedures, Declines to Entertain Appeal; Directs CIT to Address Pending Issues Per Law.

The HC disposed of the petition, emphasizing adherence to legal procedures and statutory remedies. It declined to entertain the challenge to the order dated 18.12.2018, as the petitioner had already appealed the assessment order. The court reiterated that grievances regarding alleged contempt could be pursued through separate legal proceedings. It directed the CIT (Appeals) to address the pending appeal per the law, affirming that previous judgments provided binding guidelines for tax evasion complaints. The court did not express any opinion on the merits of the petitioner's submissions, underscoring the importance of compliance with established legal frameworks.

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Issues:
1. Compliance of judgment in W.P. (C) No. 9800/2015 regarding objections to notice under Section 148 of the Income Tax Act.
2. Allegation of willful defiance of court's directions and contempt of court.
3. Proper examination of tax evasion complaints by field officers and the need for binding guidelines.

Compliance of Judgment in W.P. (C) No. 9800/2015:
The petitioner filed a writ petition seeking various reliefs, including directions to file tax evasion complaints, quash certain notices, and initiate contempt proceedings. The court had previously decided W.P. (C) No. 9800/2015, setting aside an order and remanding the matter back to the Assessing Officer for a fresh decision. However, the petitioner alleged that the subsequent order did not address their objections, leading to non-compliance with the court's earlier judgment.

Allegation of Willful Defiance and Contempt of Court:
The petitioner claimed that the Assessing Officer did not properly consider their objections and failed to comply with the court's directions. The court declined to entertain the challenge to the order dated 18.12.2018, noting that the petitioner had already appealed against the assessment order. The court suggested that if the petitioner believed the order was contemptuous, they could pursue appropriate legal action independently.

Proper Examination of Tax Evasion Complaints and Guidelines:
The petitioner requested the respondent Department to establish binding guidelines for examining tax evasion complaints by field officers. The court held that the previous judgment provided adequate guidelines and was binding on all Revenue Authorities. It clarified that any grievances regarding contemptuous behavior could be addressed through separate legal proceedings. The court emphasized that it had not expressed any opinion on the merits of the petitioner's submissions and directed the CIT (Appeals) to decide the pending appeal in accordance with the law.

In conclusion, the court disposed of the petition based on the above considerations, highlighting the need for adherence to legal procedures and the availability of statutory remedies for addressing grievances related to tax assessments and court orders.

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