https://www.taxtmi.com/caselaws?id=756990 A clear and unambiguous writ order on jurisdiction had to be obeyed in its true tenor: the Lucknow tax authority lacked jurisdiction over the assessee, and any jurisdictional doubt was to be referred to the competent authority under the Income-tax Act, 1961. Continuing assessment proceedings and keeping the consequential demand reflected on the income-tax portal were treated as continuation of the same disobedient conduct. The defence that a later assessment year stood on a separate footing was rejected, as the jurisdictional direction was held to govern the matter. On the facts found, the conduct was deliberate and wilful, and civil contempt was proved. en-us Fri, 09 Aug 2024 00:00:00 +0530 Tue, 13 Aug 2024 10:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756990 A clear and unambiguous writ order on jurisdiction had to be obeyed in its true tenor: the Lucknow tax authority lacked jurisdiction over the assessee, and any jurisdictional doubt was to be referred to the competent authority under the Income-tax Act, 1961. Continuing assessment proceedings and keeping the consequential demand reflected on the income-tax portal were treated as continuation of the same disobedient conduct. The defence that a later assessment year stood on a separate footing was rejected, as the jurisdictional direction was held to govern the matter. On the facts found, the conduct was deliberate and wilful, and civil contempt was proved. Case-Laws Income Tax Fri, 09 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756990