https://www.taxtmi.com/highlights?id=67229 Guilty u/s 12 of Contempt of Courts Act, 1971 - Deputy Commissioner of Income Tax - deliberate and willful disobedience - If the action of DCIT, Range -2, Lucknow is considered in the background by the allegations made against him, it was his purposeful act to harass the applicant in spite of order of the writ Court. Unnecessarily mens rea is not required to be proved in a case of contempt but in the present case the violation is willful, deliberate and coupled with intention and motive to harass the applicant. - HC en-us Tue, 20 Dec 2022 16:46:01 +0530 Tue, 20 Dec 2022 16:46:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=67229 Guilty u/s 12 of Contempt of Courts Act, 1971 - Deputy Commissioner of Income Tax - deliberate and willful disobedience - If the action of DCIT, Range -2, Lucknow is considered in the background by the allegations made against him, it was his purposeful act to harass the applicant in spite of order of the writ Court. Unnecessarily mens rea is not required to be proved in a case of contempt but in the present case the violation is willful, deliberate and coupled with intention and motive to harass the applicant. - HC Highlights Income Tax Tue, 20 Dec 2022 16:46:01 +0530 https://www.taxtmi.com/highlights?id=67229