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Mr. Kriplani Madan Kanthan Vs Mr. Yogesh Dubey — Income Tax | Karnataka HC (2025)

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Karnataka HC
2025
Mr. Kriplani Madan Kanthan Vs Mr. Yogesh DubeyMr. Kriplani Madan Kanthan v. Mr. Yogesh Dubey

Dismissed¶¶34

Mr. Kriplani Madan Kanthan v. Mr. Yogesh Dubey

Karnataka HC7 Nov 2025CCC/124/2025

Case brief

AI extract

What is this about?

Karnataka High Court (Bengaluru), neutral citation NC: 2025:KHC:45155-DB; CCC No. 124 of 2025; Kriplani Madan Kanthan (complainant, adv. Rajesh Gowda) v. Yogesh Dubey, Assessing Officer, Income Tax Department Bengaluru (accused, adv. Ravi Raj Y V); Bench: Vibhu Bakhru, CJ (author) and C.M. Poonacha, J; decided 07.11.2025. Subject: civil contempt for alleged wilful disobedience of Single Judge order dated 10.01.2025 in W.P. No.31181/2024 [T-IT] concerning a Section 154 rectification application under the Income Tax Act, 1961; compliance shown by Section 154 order dated 28.02.2025 after personal hearing on 17.01.2025; result: complaint found devoid of merit and closed (mapped here to 'dismissed'). Keywords: contempt, Article 215, Contempt of Court Act 1971 Sections 11-12, Section 154, rectification, wilful disobedience, Assessing Officer.

What did the court decide?

None; the complaint was closed without initiating contempt proceedings.

Why is it important?

The Division Bench found no merit in the contempt complaint because the accused has now complied with the order dated 10.01.2025 (having passed an order under Section 154 of the Income Tax Act, 1961 on 28.02.2025); accordingly, the complaint was closed. ¶¶34

What the court decided

AI extract

Outcome

None; the complaint was closed without initiating contempt proceedings.

Issue for consideration

Whether the accused committed wilful disobedience of the order dated 10.01.2025 in Writ Petition No.31181/2024 [T-IT] such that contempt proceedings should be initiated against him.

Court's answer

The Division Bench found no merit in the contempt complaint because the accused has now complied with the order dated 10.01.2025 (having passed an order under Section 154 of the Income Tax Act, 1961 on 28.02.2025); accordingly, the complaint was closed.

Detailed headnote1 paragraphs

Civil Contempt Petition (CCC No. 124 of 2025, High Court of Karnataka at Bengaluru, decided 07.11.2025) under Article 215 of the Constitution r/w Sections 11 and 12 of the Contempt of Court Act, 1971. The complainant alleged wilful disobedience by the Assessing Officer (accused) of the learned Single Judge's order dated 10.01.2025 in Writ Petition No.31181/2024 [T-IT], which directed respondent No.3 to consider and pass appropriate orders on the petitioner's rectification application under Section 154 of the Income Tax Act, 1961 on hearing him, the petitioner to appear on 17.01.2025 and orders to follow within 45 days thereof. The accused filed an affidavit enclosing an order dated 28.02.2025 passed under Section 154 in compliance, having granted the complainant a personal hearing on 17.01.2025 and an opportunity to furnish details in support of his rectification application dated 10.01.2020; the complainant furnished no details. Held (per Vibhu Bakhru, Chief Justice): the accused has complied with the said order; no merit in the complaint; complaint closed.

A

1 -

NC: 2025:KHC:45155-DB CCC No. 124 of 2025

HC-KAR

IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 7^TH DAY OF NOVEMBER, 2025

PRESENT

THE HON'BLE MR. VIBHU BAKHRU, CHIEF JUSTICE

AND

THE HON'BLE MR. JUSTICE C.M. POONACHA CIVIL CONTEMPT PETITION NO. 124 OF 2025

BETWEEN:

MR. KRIPLANI MADAN KANTHAN AGED ABOUT 50 YEARS, S/O. LATE D. MADAN KANTHAN, NO. 2093, 16^TH B MAIN, HAL 2ND STAGE, INDIRANAGAR, BANGALORE-560 008.

…COMPLAINANT (BY SRI. RAJESH GOWDA, ADVOCATE) AND:

Digitally signed by NIRMALA DEVI Location: HIGH COURT OF KARNATAKA

MR. YOGESH DUBEY ASSESSING OFFICER AGED ABOUT 45 YEARS, S/O. FATHERS NAME NOT KNOWN TO COMPLAINANT, OFFICE OF THE INCOME TAX OFFICER, WARD 1(2) (3), INCOME TAX DEPARTMENT, BENGALURU-560 001.

…ACCUSED

(BY SRI. RAVI RAJ Y V, ADVOCATE)

THIS CCC IS FILED UNDER ARTICLE 215 OF THE CONSTITUTION R/W SECTION 11 AND 12 OF THE CONTEMPT

2 - NC: 2025:KHC:45155-DB CCC No. 124 of 2025

HC-KAR

OF COURT ACT, 1971, BY THE COMPLAINANT, PRAYING TO TO INITIATE CONTEMPT OF COURT PROCEEDINGS AGAINST THE ACCUSED FOR SHOWING SCANT RESPECT AND COMMITTING WILLFULL DISOBEDIENCE OF THE ORDER DATED 10.01.2025 PASSED IN WP NO.31181/2024 AND ALSO FOR SUCH ANTERIOR MALICIOUS ACTS PRIOR TO JUDGMENT WHICH INTENDED TO FRUSTRATE JUDICIAL PROCESS APART FROM VIOLATION OF EXPRESS ORDERS.

THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER:

CORAM: HON'BLE MR. VIBHU BAKHRU, CHIEF JUSTICE and

HON'BLE MR. JUSTICE C.M. POONACHA

ORAL ORDER

(PER: HON'BLE MR. VIBHU BAKHRU, CHIEF JUSTICE)

The complainant has filed the present complaint alleging wilful disobedience of the order dated 10.01.2025 passed by the learned Single Judge of this Court in Writ Petition No.31181/ 2024 [T-IT]. The operative part of the said order is set out below:

In the light of the above, respondent No.3 is directed to consider and pass appropriate orders on rectification application filed by the petitioner under Section 154 of 1961, Act on hearing the petitioner.

The petitioner is directed to appear before respondent No.3 on 17.01.2025 at 11.00 am without fail, and the respondent No.3 is directed to

3 - NC: 2025:KHC:45155-DB CCC No. 124 of 2025

HC-KAR

hear and pass orders within 45 days from 17.01.2025.

The accused has filed an affidavit enclosing therein an order dated 28.02.2025 passed under Section 154 of the Income Tax Act, 1961 [hereafter 'Act, 1961'] in compliance with the said order.

The accused has also filed an affidavit inter alia affirming that the complainant was granted an opportunity of a personal hearing on 17.01.2025 and was also granted an opportunity to furnish details in support of his rectification application dated 10.01.2020. However, the complainant had not furnished any details and accordingly, the accused has proceeded to pass an order under Section 154 of the Act, 1961.

In view of the above, we find no merit in the complaint as the accused has now complied with the said order. The complaint is, accordingly, closed.

Sd/(VIBHU BAKHRU) CHIEF JUSTICE

Sd/(C.M. POONACHA) JUDGE

BS/ List No.: 1 Sl No.: 3

Issues for consideration

1 issue framed by the court

AI extract

1.
Whether the accused committed wilful disobedience of the order dated 10.01.2025 in Writ Petition No.31181/2024 [T-IT] such that contempt proceedings should be initiated against him.¶¶26
The court held
The Division Bench found no merit in the contempt complaint because the accused has now complied with the order dated 10.01.2025 (having passed an order under Section 154 of the Income Tax Act, 1961 on 28.02.2025); accordingly, the complaint was closed.ratio¶¶34

Statutes considered

4 provisions across 3 enactments

AI extract

Constitution of IndiaArticle 215¶¶17
Contempt of Court Act, 1971Sections 11 and 12¶¶17
Income Tax Act, 1961Section 154¶¶32 Section 154¶¶27

Procedural history

How this case reached the court

AI extract

Prior proceeding
Complaint alleges wilful disobedience of the order dated 10.01.2025 passed by the learned Single Judge in Writ Petition No.31181/2024 [T-IT], whose operative part directed respondent No.3 to consider and pass appropriate orders on the petitioner's rectification application under Section 154 of the 1961 Act on hearing the petitioner.¶¶26
Prior proceeding
Under the writ order, the petitioner was directed to appear before respondent No.3 on 17.01.2025 at 11.00 am, and respondent No.3 was to hear and pass orders within 45 days from 17.01.2025.¶¶28
Prior proceeding
In purported compliance, the accused filed an affidavit enclosing an order dated 28.02.2025 passed under Section 154 of the Income Tax Act, 1961.¶¶32
Prior proceeding
Per the accused's affidavit, the complainant was granted a personal hearing on 17.01.2025 and an opportunity to furnish details in support of his rectification application dated 10.01.2020.¶¶33
Prior proceeding
The complainant furnished no details, whereupon the accused proceeded to pass the order under Section 154 of the Act, 1961.¶¶33

Parties & counsel

AI extract

applicant
Mr. Kriplani Madan Kanthan¶¶11
Rajesh Gowda
respondent
Mr. Yogesh Dubey, Assessing Officer¶¶14
Ravi Raj Y V

Coram

AI extract

Vibhu Bakhruauthor¶¶25
C.M. Poonachamember¶¶23

Case details

As recorded by the court registry

Court: Karnataka HC
Decided on: 7 Nov 2025 · November
Registered: 30 Jan 2025
Case no.: CCC/124/2025
CNR: KAHC010064022025
Topic: Income Tax
Bench: C.m. Poonacha
Disposal: DISPOSED
Case type: CCC

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Cite this judgement

Mr. Kriplani Madan Kanthan v. Mr. Yogesh Dubey, CCC/124/2025 (KA), decided on 7 November 2025.

The High Court of Karnataka publishes no neutral citation for this judgement — cite it by case number and date of decision.

Statutes4

Constitution of IndiaArticle 215
Contempt of Court Act, 1971Sections 11 and 12
Income Tax Act, 1961Section 154 · Section 154

View all statutes

Procedural history5

Complaint alleges wilful disobedience of the order dated 10.01.2025 passed by the learned Single Judge in Writ Petition No.31181/2024 [T-IT], whose operative part directed respondent No.3 to consider and pass appropriate orders on the petitioner's rectification application under Section 154 of the 1961 Act on hearing the petitioner.
Under the writ order, the petitioner was directed to appear before respondent No.3 on 17.01.2025 at 11.00 am, and respondent No.3 was to hear and pass orders within 45 days from 17.01.2025.

View full history

Bench / Coram

Vibhu Bakhru and C.M. Poonacha

Parties & counsel