https://www.taxtmi.com/caselaws?id=780631 Civil contempt requires a prior order and its wilful, conscious and contumacious disobedience; a bona fide decision taken on relevant materials does not suffice. The Delhi High Court noted that the fresh consideration of the assessee's stay application relied on CBDT office memoranda, payment history, and the absence of proof of weak financial condition. Because the later order showed application of mind and was not a deliberate defiance of the earlier direction, no civil contempt was made out. The contempt proceedings were therefore dropped and no punitive action followed. en-us Wed, 08 Oct 2025 00:00:00 +0530 Mon, 03 Nov 2025 08:13:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780631 Civil contempt requires a prior order and its wilful, conscious and contumacious disobedience; a bona fide decision taken on relevant materials does not suffice. The Delhi High Court noted that the fresh consideration of the assessee's stay application relied on CBDT office memoranda, payment history, and the absence of proof of weak financial condition. Because the later order showed application of mind and was not a deliberate defiance of the earlier direction, no civil contempt was made out. The contempt proceedings were therefore dropped and no punitive action followed. Case-Laws Income Tax Wed, 08 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780631