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    <title>1975 (7) TMI 68 - PUNJAB AND HARYANA High Court</title>
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    <description>Civil contempt may arise where an income-tax authority, with proved knowledge of a stay order, proceeds to pass or approve a time-bound order in disregard of that restraint. Formal service is not indispensable if notice is otherwise established by oral intimation, surrounding circumstances, or conduct showing awareness of the order. Altered records, hurried approval, or other steps suggesting deliberate non-compliance may support an inference of wilful disobedience. An apology will not purge contempt unless it is sincere and timely; a belated or qualified apology does not excuse conduct that reflects persistence in disregard of the court&#039;s order or use of a subterfuge to defeat compliance.</description>
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    <pubDate>Tue, 15 Jul 1975 00:00:00 +0530</pubDate>
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      <title>1975 (7) TMI 68 - PUNJAB AND HARYANA High Court</title>
      <link>https://www.taxtmi.com/caselaws?id=39593</link>
      <description>Civil contempt may arise where an income-tax authority, with proved knowledge of a stay order, proceeds to pass or approve a time-bound order in disregard of that restraint. Formal service is not indispensable if notice is otherwise established by oral intimation, surrounding circumstances, or conduct showing awareness of the order. Altered records, hurried approval, or other steps suggesting deliberate non-compliance may support an inference of wilful disobedience. An apology will not purge contempt unless it is sincere and timely; a belated or qualified apology does not excuse conduct that reflects persistence in disregard of the court&#039;s order or use of a subterfuge to defeat compliance.</description>
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