M/S HUMMING BIRD DIGITAL PVT.LTD. vs. THE CHIEF COMMISSIONER OF INCOME TAX (TDS)

WP/38963/2019HC KarnatakaKAHC01041367201920 September 2019Bench: P.B.BAJANTHRI2 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court of Karnataka did not decide the merits of the case. Instead, the petitioner filed a memo dated September 19, 2019, seeking to withdraw the writ petition. The Court took the memo on record and accordingly dismissed the petition as withdrawn. The dismissal was made with a reservation of liberty for the petitioner to approach the appropriate forum. The Court also permitted the authority to expedite the matter. No specific findings were made on the validity of the order under challenge, as the case was disposed of on procedural grounds.

What were the facts?

The petitioner, M/s. Humming Bird Digital Pvt. Ltd., filed a writ petition before the High Court of Karnataka challenging an order dated January 29, 2019, passed by the Chief Commissioner of Income Tax (TDS) under Section 279(2) of the Income Tax Act, 1961. The petition sought to quash this order. The respondents were the Chief Commissioner of Income Tax (TDS) and the Commissioner of Income Tax (TDS). The procedural history involves the filing of the writ petition and subsequent events leading to its disposal.

What were the issues?

1. Whether the order passed by the Chief Commissioner of Income Tax (TDS) under Section 279(2) of the Income Tax Act, 1961, is liable to be quashed? (Question of law). The petitioner sought to quash the order. The respondents are the Chief Commissioner and Commissioner of Income Tax (TDS). The judgment does not record specific arguments made by either the petitioner or the revenue regarding the merits of the case, as the petition was withdrawn.

Which sections of the Income-tax Act were involved?

279(2)

AI-generated summary — verify with the full judgment below

1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 20TH DAY OF SEPTEMBER, 2019

BEFORE

THE HON’BLE MR. JUSTICE P.B. BAJANTHRI

WRIT PETITION No.38963/2019 (T-IT)

BETWEEN:

M/s. Humming Bird Digital Pvt. Ltd., Having its office at No.122, Amarjyothi Layout, Domlur, Bengaluru – 560 071, Represented by its Director & Authorized Signatory, P.B.Thimmaya.

…Petitioner

(By Sri.Mohammed Mujassim, Advocate)

AND:

The Chief Commissioner of Income Tax (TDS) I Floor, Central Revenue Building, Queen’s Road, Bengaluru – 560 001.

The Commissioner of Income Tax (TDS) No.59, HMT Building, 4th Floor, Bengaluru – 560 032. ... Respondents

(By Sri. Jeevan J. Neeralagi, Advocate)

2 This writ petition is filed under Article 226 of the Constitution of India praying to quash order under Section 279 (2) of the Income Tax Act, 1951 dated 29.01.2019 passed by R-1 vide Annexure – A under Section 279 (2) of the Income Tax Act, 1961, etc.

This writ petition coming on for Orders, this day, the Court made the following:

ORDER

Learned counsel for the petitioner has filed a memo dated 19.09.2019 seeking to withdraw the petition.

Memo is placed on record.

In view of the said memo, petition is dismissed as withdrawn reserving liberty to approach appropriate forum. Authority is permitted to expedite the matter.

Sd/- JUDGE MH/-

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