STATE OF U.P. Vs. S.K. GARG

JUDGEMENT

(1.) The opposite parties-(1) S.K.Garg, a practicing Advocate and (2) Pradeep Kumar Kapoor, the Chartered Account practicing in the Income Tax Appellant Tribunal, Lucknow (hereinafter referred to as "ITAT, Lucknow") have been called upon to show cause as to why they should not be punished for committing contempt of the court under the Contempt of Courts Act, 1971 (herein after referred to as 'Act'), on a reference made by Sri Sunil Kumar Yadav, the senior member of ITAT, Lucknow Bench under Section 15(2) of the Act. The said reference was routed through the Hon'ble Contempt Committee of this Court which recommended initiation of the criminal contempt proceedings against the aforesaid opposite parties and with the approval of the then Hon'ble the Acting Chief Justice, the matter has been placed before this Court.

(2.) The facts mentioned in the reference made by Sri Sunil Kumar Yadav, the Senior Member of ITAT are extracted hereinbelow:

(3.) It has been asserted in the reference that this Court is well within its jurisdiction to initiate criminal contempt proceedings as ITAT, Lucknow can be termed to be a "subordinate court" within the meaning of the said word occurring in Section 15 (2) of the Act.