https://www.taxtmi.com/caselaws?id=457207 The contempt petition concerned whether respondents had wilfully disobeyed an earlier order directing reconsideration of the statutory provision after a later amendment to Section 80DD of the Income-tax Act, 1961. The Court noted that the grievance underlying the petition had been substantially addressed by the 2022-2023 Budget amendment, although the benefit operated prospectively. On that basis, the alleged non-compliance did not amount to wilful disobedience, and any further grievance could not be pursued through contempt proceedings. No contempt was made out, and the petition was closed. en-us Fri, 10 Feb 2023 00:00:00 +0530 Mon, 08 Jun 2026 10:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=457207 The contempt petition concerned whether respondents had wilfully disobeyed an earlier order directing reconsideration of the statutory provision after a later amendment to Section 80DD of the Income-tax Act, 1961. The Court noted that the grievance underlying the petition had been substantially addressed by the 2022-2023 Budget amendment, although the benefit operated prospectively. On that basis, the alleged non-compliance did not amount to wilful disobedience, and any further grievance could not be pursued through contempt proceedings. No contempt was made out, and the petition was closed. Case-Laws Income Tax Fri, 10 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=457207