https://www.taxtmi.com/caselaws?id=405799 Contempt jurisdiction is limited to examining alleged disobedience of the order said to have been violated, and it cannot be used to reopen the underlying matter or issue fresh substantive directions. After finding no contempt, the Madras HC held that it had no power to direct reconsideration of a compounding application under a later CBDT circular that was neither in force nor within the contempt pleadings. Observations and directions based on that circular were therefore set aside, while the respondent was left free to file a fresh compounding petition in accordance with law. en-us Thu, 11 Feb 2021 00:00:00 +0530 Mon, 22 Aug 2022 10:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405799 Contempt jurisdiction is limited to examining alleged disobedience of the order said to have been violated, and it cannot be used to reopen the underlying matter or issue fresh substantive directions. After finding no contempt, the Madras HC held that it had no power to direct reconsideration of a compounding application under a later CBDT circular that was neither in force nor within the contempt pleadings. Observations and directions based on that circular were therefore set aside, while the respondent was left free to file a fresh compounding petition in accordance with law. Case-Laws Income Tax Thu, 11 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405799