- (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. Notices were issued to the opposite parties on 04.07.2013, on which separate replies have been filed by the opposite parties.
(2.) The facts mentioned in the reference made by Sri Sunil Kumar Yadav, the Senior Member of ITAT are extracted hereinbelow: The ITAT has been constituted under Section 252 of the Income Tax Act, 1961. Each Bench of the ITAT comprises of one Judicial Member and one accountant member. The ITAT has been entrusted to adjudicate the appeals arising out of the orders passed by the Chief Commissioner of Income Tax, Commissioner of Income Tax and Commissioner of Income Tax (appeals) under the Income Tax Act, Wealth and Interest Tax Act. The Lucknow Bench of ITAT exercises its jurisdiction over the districts of Barabanki, Bareilly, Basti, Bahraich, Faizabad, Gonda, Hardoi, Kanpur Dehat, Kanpur, Lucknow, Lakhimpur Kheri, Pilibhit, Raebareli, Shahjanpur, Sitapur and Unnao.
(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.;