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 by the Revenue is directed against that portion of the order passed in Cont.P.No.2079 of 2019 dated 31.01.2020, filed by the respondent herein to punish the appellants on the ground that they have wilfully violated the order and direction issued in W.P.No.3929 of 2014 dated 28.08.2019.

2. A brief prelude of the factual position would be necessary, before we examine the correctness of the stand taken by the Registry as regards the maintainability of this appeal. The respondent filed the writ petition in W.P.No.3929 of 2014 to quash the order passed by the first appellant dated 15.01.2014, under Section 279(2) of the Income Tax Act, 1961 (hereinafter referred to as “the I.T.Act”) rejecting the petition filed by the respondent to compound the offence framed against him under Section 276C and Section 277 of the I.T.Act for the assessment year 2002-03.

3. It was alleged by the appellant-Department that when the respondent filed his return of income for the assessment year 2002-03, he has concealed an amount of Rs.2,26,38,3