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    Incriminating material is essential for additions in section 153A search assessments for completed years.
    Mandatory statutory transfer to the Central Government was not dividend, so dividend distribution tax did not apply.
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Contempt proceedings are quasi-criminal and, especially where...

Contempt jurisdiction demands prima facie satisfaction, specific notice, and identification of individual contemnors before civil imprisonment.

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IBC May 28, 2026 Case Laws AT
Contempt proceedings are quasi-criminal and, especially where civil imprisonment is sought, require strict compliance with procedure. The Tribunal held that the Adjudicating Authority had to first record prima facie satisfaction of clear and wilful disobedience and then issue a specific show-cause notice setting out the exact allegations; a routine notice calling for replies was insufficient, so the contempt finding and punishment were vitiated. It further held that personal punishment for contempt cannot be imposed against corporate entities without identifying the individual officers responsible and giving them an opportunity to defend themselves in their personal capacity. The contempt order and imprisonment direction were set aside, with liberty to revive proceedings after proper identification and fresh pleadings.

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Acts Income Tax