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2021 Supreme(Mad) 551

T.S.SIVAGNANAM, R.N.MANJULA
K. M. Mammen – Appellant
Versus
D. C. Patwari, IRS. , The Director General of Income Tax (Investigation), Chennai – Respondent


Advocates Appeared:
For the Appellant :N.L. Rajah, Senior Counsel, S. Ashok Kumar, Advocate.
For the Respondents: A.P. Srinivas, Senior Standing Counsel.

JUDGMENT :

T.S. Sivagnanam, J.

Prayer: Appeal under Clause 15 of the Letters Patent against the order dated 31.01.2020 in Contempt Petition No.2079 of 2019.

1. This appeal is directed against the order dated 31.01.2020, in Contempt Petition No.2079 of 2019, which was filed alleging that the learned Single Bench, on a misconception of the entire facts and misconstruing the order made in W.P.No.3929 of 2014, dismissed the contempt petition.

2. This appeal has been filed under Clause 15 of the Letters Patent. The Registry, on scrutinising the papers, returned the same calling upon the appellant to state as to how the appeal is maintainable against the order dated 31.01.2020, in Cont.P.No.2079 of 2019 primarily on the ground that no punishment has been imposed on the respondents. What appears to have weighed in the mind of the Registry is with regard to the scope of Section 19 of the Contempt of Courts Act, 1971 (hereinafter referred to as “the 1971 Act”) and in the understanding of the Registry, an appeal is maintainable under Section 19 of the 1971 Act, only if there is an order of punishment passed by the learned Single Bench and in the absence of an order of punishment, the intra-court

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