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Initiation of contempt proceedings by issuance of a show cause...

Appealability of contempt notices: issuance of a show cause notice is not ordinarily appealable; reply may be filed before the tribunal.

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Companies Law March 17, 2026 Case Laws AT
Initiation of contempt proceedings by issuance of a show cause notice does not ordinarily create an appealable right because it does not adjudicate substantial rights; accordingly the appellate forum declined to entertain the appeal against the notice but granted liberty to the respondent to file a reply to the notice before the tribunal. An interim disclosure direction concerning transactions was treated as superseded and its subject matter subsumed in a pending substantive appeal, so the separate appeal on that disclosure was dismissed as unnecessary and related pending applications were disposed of.

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Acts Income Tax