What did the High Court hold?

The Court noted that the petitioners had filed memos seeking leave to withdraw the writ petitions. Consequently, the Court dismissed the writ petitions as withdrawn.

The petitioners, Mr. Vikram Mehta and Quest Global Engineering Private Ltd., filed writ petitions seeking to quash an order passed by the Commissioner of Income-Tax (TDS) under Section 279(1) of the Income-Tax Act. The order pertained to prosecution proceedings.

What were the issues?

The primary issue was the challenge to the order passed by the Commissioner of Income-Tax (TDS) for prosecution. However, the petitions were withdrawn before adjudication on merits.

Mr. Vikram Mehta vs CIT | Karnataka High Court 2018

Heard together (2 matters)

W.P.NO.108849/2017

W.P.NO.108013/2017

Read from the judgment's own cause title. This page is filed under one of them.

: 1 : IN THE HIGH COURT OF KARNATAKA DHARWAD BENCH

ON THE 15TH DAY OF MARCH, 2018

BEFORE

THE HON’BLE MR. JUSTICE JOHN MICHAEL CUNHA

WRIT PETITION NO.108849 OF 2017 (GM-RES) C/W WRIT PETITION NO.108013 OF 2017

IN W.P.NO.108849/2017:

BETWEEN

MR. VIKRAM MEHTA AGED ABOUT 47 YEARS, DIRECTOR QUEST GLOBAL ENGINEERING PRIVATE LTD., R/AT: VASWANI PINNACLE APARTMENTS, B-102, WHITEFIELD MAIN ROAD, BENGALURU-560066. ... PETITIONER (BY SRI.H.R.KAMBIYAVAR, ADV. & SRI. SURYANARAYAN, ADV.)

AND

THE COMMISSIONER OF INCOME-TAX (TDS) PANAJI, GOA, GROUND FLOOR, PUNDALIK NIWAS, RUA-DE-OUREM, PANAJI, GOA-403001.

THE INCOME-TAX DEPARTMENT, GROUND FLOOR, PUNDALIK NIWAS, RUA-DE-OUREM, PANAJI, GOA-403001, REPRESENTED HEREIN BY THE DEPUTY COMMISSIONER OF INCOME-TAX (TDS), CIRCLE-PANAJI.

: 2 :

(BY SRI.Y.V.RAVIRAJ, ADV. FOR R1)

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA READ WITH SECTION 482 OF CR.P.C. PRAYING TO QUASH THE ORDER DATED 09.12.2016 PASSED BY THE 1ST RESPONDENT UNDER SECTION 279(1) OF THE INCOME-TAX ACT, 1961, BEARING F.NO.QUEST GLOBAL / CIT (TDS) / PROSECUTION / 2016-17 (ANNEXURE-E) AND ETC.

IN W.P.NO.108013/2017:

BETWEEN

QUEST GLOBAL ENGINEERING PRIVATE LTD., QUEST SPECIAL ECONOMIC ZONE, NO.437/A, HATTARGI VILLAGE, YEMAKANAMARADI HOBLI, HUKKERI TALUK, BELAGAVI DISTRICT-591243, REPRESENTED HEREIN BY ITS AUTHORISED REPRESENTATIVE MR.ANKUR CHHAPOLIKA. AGE-32 YEARS. ... PETITIONER (BY SRI. KING & PARTRIDGE, SRI.T.SURYANARAYANA, SRI.NITIN PRASAD, SRI.H.R.KAMBIYAVAR, SRI.J.KEERTHANA REDDY, SRI.TANMAYEE RAJKUMAR, SRI.SANDEEP HUILGOL, ADVS.)

: 3 :

AND

THE COMMISSIONER OF INCOME-TAX (TDS) PANAJI, GOA, GROUND FLOOR, PUNDALIK NIWAS, RAU-DE-OUREM, PANAJI, GOA-403001.

THE INCOME-TAX DEPARTMENT GROUND FLOOR, PUNDALIK NIWAS, RUA-DE-OUREM, PANAJI, GOA-403001, REPRESENTED HEREIN BY THE DEPUTY COMMISSIONER OF INCOME-TAX (TDS), CIRCLE-PANAJI.

SRI.VIKRAM MEHTA, DIRECTOR, 437/A QUARTER, HATTARGI VILLAGE, YEMAKANMARADI, HOBLI, HUKKERI,

TQ: BELAGAVI, AGE: 47 YUEARS ... RESPONDENTS

(BY SRI.Y.V.RAVIRAJ, ADV. FOR R1)

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA READ WITH SECTION 482 OF CR.P.C. PRAYING TO QUASH THE ORDER DATED 09.12.2016 PASSED BY THE 1ST RESPONDENT UNDER SECTION 279(1)OF THE INCOME TAX ACT, 1961, BEARING F.NO.QUEST GLOBAL / CIT / TDS / PROSECUTION / 2016-17 (ANNEXURE-D) AND ETC.

THESE WRIT PETITIONS COMING ON FOR ORDERS THIS DAY, THE COURT MADE THE FOLLOWING:

: 4 : ORDER

Learned counsel for the petitioners has filed memos seeking leave to withdraw the writ petitions.

In view of the said memos, writ petitions are dismissed as withdrawn.

Sd/- JUDGE

Rsh

MR. VIKRAM MEHTA vs. THE COMMISSIONER OF INCOME-TAX (TDS)

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