JUDGMENT :

(Prayer: Contempt Petition filed under Section 11 of the Contempt of Courts Act, 1971, to punish the respondent/contemnor for the contempt committed of the order passed by this Court dated 04.01.2019 in WMP(MD)No.82 of 2019 in WP(MD)No.109 of 2019.)

1. The petitioner herein filed WP(MD)No.109 of 2019 challenging the order dated 29.11.2018 PAN : ADSPG8325M/CC-1/MDU/2018-19 passed by the Deputy Commissioner of Income Tax, Central Circle-1, Madurai (I/C), Madurai in respect of the assessment year 2015-16. This Court vide order dated 04.01.2019 in WMP(MD)No.82 of 2019 had granted interim stay of the operation of the said order. There is no dispute that the interim stay is still in operation. In the meanwhile, the Assistant Commissioner of Income Tax, Central Circle-1, Madurai issued notice of demand under Section 156 of the Income Tax Act, 1961 on 23.03.2020 calling upon the petitioner to pay a sum of Rs.1,33,57,360/-. According to the petitioner, issuance of the said notice of demand constitutes a willful breach of the interim order granted by this Court.

2. Statutory notice was issued and the contemnor appeared before this Court and filed an affidavit justifying the issuance