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

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WP/38964/2019HC KarnatakaKAHC01026415201920 September 2019Bench: P.B.BAJANTHRI2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court noted that the learned counsel for the petitioner had filed a memo seeking to withdraw the petition. The memo was placed on record. Consequently, the Court ordered that the petition be dismissed as withdrawn. The Court also granted liberty to the petitioner to approach the appropriate forum and permitted the authority to expedite the matter. No specific findings were made on the merits of the original order under challenge, as the petition was withdrawn.

What were the facts?

The petitioner, M/s. Humming Bird Digital Pvt. Ltd., filed a writ petition before the High Court of Karnataka at Bengaluru. The petition sought to quash an order dated 29.01.2019 passed by the Chief Commissioner of Income Tax (TDS) under Section 279(2) of the Income Tax Act, 1961. The respondents were the Chief Commissioner of Income Tax (TDS) and the Commissioner of Income Tax (TDS). The matter was listed for orders. The petitioner's counsel filed a memo dated 19.09.2019 seeking to withdraw the petition.

What were the issues?

The primary issue was whether the writ petition filed by the petitioner should be dismissed as withdrawn. The petitioner, through a memo filed by its counsel, indicated its intention to withdraw the petition. The Court was therefore to decide on the consequence of this withdrawal. The petitioner's argument, as evidenced by the memo, was to withdraw the petition. The revenue's argument was not recorded in the judgment.

Which sections of the Income-tax Act were involved?

Section 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.38964/2019 (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:

1.

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

2.

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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