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        Case ID :
        Income Tax

        Contempt action against the IRS for not following the directions...

        Court Dismisses Contempt Action Against IRS Due to Lack of Pleadings and Opportunity to Present Case.

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                Contempt action against the IRS for not following the directions issued by the Court - With regard to the effective date of such circular, which is stated to be 17.06.2019. We find that these issues neither directly nor indirectly arose for consideration in the contempt petition. There appears to be no pleadings to the said effect. - Consequently, the Revenue had no opportunity to put forth their stand. Thus, we are fully convinced that no such direction could have been issued by the learned Contempt Court after having held that there is no merit in the contempt petition. - HC
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