https://www.taxtmi.com/caselaws?id=413194 The Court found that the assessing authority did not commit contempt by issuing a notice of demand before vacating the stay petition. Filing an appeal without disclosing the pendency of a writ petition was not contemptuous. Dismissal of the rectification petition was not contempt as it concerned different assessment years. The notice of demand was justified based on valid grounds and did not violate the interim order. The contemnor was discharged, allowing the petitioner to challenge the notice through legal avenues. en-us Mon, 04 Oct 2021 00:00:00 +0530 Tue, 05 Oct 2021 20:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=413194 The Court found that the assessing authority did not commit contempt by issuing a notice of demand before vacating the stay petition. Filing an appeal without disclosing the pendency of a writ petition was not contemptuous. Dismissal of the rectification petition was not contempt as it concerned different assessment years. The notice of demand was justified based on valid grounds and did not violate the interim order. The contemnor was discharged, allowing the petitioner to challenge the notice through legal avenues. Case-Laws Income Tax Mon, 04 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413194