MR RAJEEV BHANDARI vs. THE COMMISSIONER OF INCOME TAX (TDS)

WP/27146/2023HC KarnatakaKAHC01063598202310 September 2026Bench: V SRISHANANDA3 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court of Karnataka, upon considering the memo filed by the petitioner seeking withdrawal, noted that the petitioner had been discharged by the Trial Court from the charges under Section 276B read with Section 278B of the Income-tax Act, 1961. This subsequent development rendered the writ petition infructuous. The Court accepted the memo and accordingly dismissed the petition as withdrawn. No specific finding was made on the merits of the original challenge to the order passed under Section 279(1), as the petition was disposed of on procedural grounds.

What were the facts?

The petitioner, Mr. Rajeev Bhandari, filed a writ petition before the High Court of Karnataka challenging an order dated 30.06.2023 passed by the Commissioner of Income Tax (TDS) under Section 279(1) of the Income-tax Act, 1961. The writ petition was filed under Articles 226 and 227 of the Constitution of India and Section 482 of the Cr.P.C. The petitioner sought to quash the aforementioned order. Subsequently, the petitioner filed a memo seeking withdrawal of the writ petition. The memo stated that the Trial Court, in CC No. 93/2021, had passed an order dated 18.06.2024 discharging the petitioner from the charge of an offence punishable under Section 276B read with Section 278B of the Act. Consequently, the writ petition was rendered infructuous.

What were the issues?

1. Whether the writ petition is rendered infructuous, necessitating its withdrawal? (Question of fact and law) The petitioner argued that the Trial Court's order dated 18.06.2024, discharging him from the alleged offence under Section 276B read with Section 278B of the Income-tax Act, 1961, made the present writ petition seeking to quash an order under Section 279(1) of the Act infructuous. Therefore, the petitioner sought leave to withdraw the petition. The revenue did not record any arguments in the judgment.

Which sections of the Income-tax Act were involved?

Section 279(1), Section 276B, Section 278B

AI-generated summary — verify with the full judgment below

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HC-KAR CNR: KAHC010635982023 NC: 2026:KHC:49635 WP No. 27146 of 2023 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 10TH DAY OF SEPTEMBER, 2026 BEFORE THE HON'BLE MR. JUSTICE V SRISHANANDA WRIT PETITION NO. 27146 OF 2023 (GM-RES) BETWEEN: MR. RAJEEV BHANDARI AGED ABOUT 64 YEARS, S/O INDRA SINGH BAHANDARI, RESIDING AT B-602, FALCON CASTLE CHS, SENAPATI BAPAT MARG, LOWER PAREL, MUMBAI 400 013. …PETITIONER (BY SMT. MAYUR K.V, ADVOCATE FOR SRI. TANMAYEE RAJKUMAR, ADVOCATE) AND: 1. THE COMMISSIOENR OF INCOME TAX (TDS), BANGALORE, NO. 57, 4TH FLOOR, HMT BHAVAN, BELLARY ROAD, BANGALORE - 560 032. 2. THE INCOME TAX DEPARTMENT NO. 59, 4TH FLOOR, HMT BHAVAN, BELLARY ROAD, BANGALORE - 560 032 REPRESENTED HEREIN BY THE DEPUTY COMMISIOENR OF INCOME TAX (TDS), CIRCLE 2(1) BANGALORE. 3. OZONE URBANA INFRA DEVELOPERS PRIVATE LIMITED (INCORPORATED UNDER THE COMPANIES ACT,1956) Digitally signed by ANNAPURNA G Location: High Court of Karnataka

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HC-KAR CNR: KAHC010635982023 NC: 2026:KHC:49635 WP No. 27146 of 2023 NO. 30, ULSOOR ROAD, BANGALORE NORTH, BANGALORE - 560 042, REPRESENTED HEREIN BY ITS MANAGING DIRECTOR, MR. VASUDEVAN SATHYA MOORTHY. …RESPONDENTS

THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA R/W SEC. 482 OF THE CR.P.C PRAYING TO-QUASH THE ORDER DTD 30/06/2023 PASSED BY THE R-1 U/S 279(1) OF THE ACT, BEARING DIN NO. 18/KAR/30062023/00086 (ANNEXURE-J) AND ETC.,

THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE V SRISHANANDA ORAL ORDER

Learned counsel for the petitioner has filed a memo for withdrawal. The memo reads as under: "The Advocate for the Petitioner most humbly submits as The above petition was filed inter alia seeking quashing of the order dated 19.10.2023 passed by the Trial Court in CC No. 92/2023, taking cognizance of an alleged offence under Section 276B read with Section 278B of the Income-tax Act, 1961 ("the Act").

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HC-KAR CNR: KAHC010635982023 NC: 2026:KHC:49635 WP No. 27146 of 2023 It is submitted that the Trial Court in C.C. No. 93/2021 has since passed an order dated 18.06.2024 discharging the Petitioner from the charge of offence punishable under Section 276B read with Section 278B of the Act. A copy of the order dated 18.06.2024 passed by the Trial Court is produced herewith and marked as Annexure 1. Consequently, the above petition is rendered infructuous and therefore Petitioner is most humbly seeking leave of this Hon'ble Court to withdraw the present petition. Wherefore, it is most humbly prayed that this Hon'ble Court be pleased to take this memo along with the annexure on record and permit the Petitioner to withdraw the present petition, in the interests of justice and equity.”

Placing the memo on record, petition is dismissed as withdrawn. Sd/- (V SRISHANANDA) JUDGE KAV List No.: 1 Sl No.: 31

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