Crlp/3765/2019 Of M/ S. Prajay Holdings Pvt. Ltd v. Dy. Commissioner Of Income Tax (Tds)
High Court
21 Dec 2023 In favour of: Revenue
Forum / Bench
High Court · taphc
Parties
Crlp/3765/2019 Of M/ S. Prajay Holdings Pvt. Ltd v. Dy. Commissioner Of Income Tax (Tds)
Date of order
21 Dec 2023
Assessment year(s)
—
Outcome
Dismissed
Case summary
In Crlp/3765/2019 Of M/ S. Prajay Holdings Pvt. Ltd v. Dy. Commissioner Of Income Tax (Tds), the High Court (2023) dismissed the appeal. The decision went in favour of the Revenue.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
The order — as passed by the High Court
HIGH COURT
THURSDAY ,THE TWENTY TWO THOUSAND
PRESENT
THE HONOURABLE [K.SURENDER]
CRIMINAL PETITION [: ][3765 ][0F ][2019]
Between:
M/s.PrajayHoldingsPvt.Ltd.,HavingitsofficeatH-No8-2-293/8214'Plotflo.-i OellAoud Nd [4t ], [Near ]['Peddaftma ][Temple, Jubilee ][Hills' ][Hvderabad]ii;pr;'.;;H-bt [iii-vanlgins ][Director ][Sri ] [Vijbvsen Reddv' ][S/o ][Late ] Reddy.flo.-i OellAoud Nd [4t ], [Near ]['Peddaftma ][Temple, Jubilee ][Hills' ][Hvderabad]ii;pr;'.;;H-bt [iii-vanlgins ][Director ][Sri ] [Vijbvsen Reddv' ][S/o ][Late ] Reddy.
2D. Viiavsen Reddv, S/o. [Late ] [Reddy, ][M/s ][Praiay Holdings ][Pvt-Ltd ][H']il" ['il:ir;bi8rlAl'proi ]ruo ['10e1 ], [Road'No141 ][, ][Nbar ][Peddamma ][remple']Jubilee Hills, [HYderabad]il" ['il:ir;bi8rlAl'proi ]ruo ['10e1 ], [Road'No141 ][, ][Nbar ][Peddamma ][remple']Jubilee Hills, [HYderabad]
.....PETITIONERS/ACCUSED [1& ][2]
AND
llv Commissioner of lncome [Tax (TDS), Circle - ][2(1)' ][l'T ][Towers' ][Masab ][Tank']ilioJ[i,fiiilri,i:.;;i;J [brihe ][sr;ecial'i]ublic Proiecutor, ][lncome ][rax' ][Hish ][court']S[ate of Telangana, [at ][HYderabad.]
.....RESPONDENT/COMPLAINANT
Petition under Section [482 ][of ][Cr-P ] [praying ][that in the ][circumstances]stated in the [Memorandum ][of ][Grounds ][of ][criminal ][Petition, ][the ][High ][court ][may]r" pr"ui"o to [pass an ][order quashing ][c.c. ][No. ][1O7 ][of ][2016 ][on ][the file of special]Judge for Economic [Otfences, ][at ][Hyderabad]
t.A. NO: 1 OF 2019
Petition under Section [482 ][of ][Cr'P ] [praying ][that in ][the ][circumstances]stated in the Memorandum [of ][Grounds ][of ][criminal ][Petition, the High ][court ][may]U" pf""""J io prr. an [order staying ][all ][further^proceed ][ings ][in ] [No ][107 ][of]iOt'o on the file of Special [Judge ][foiEconomic ][Offenses at Hyderabad' ][including]personal appearance of the [Petitioners ][herein]
This Petition comtng [on ][for ][hearing, upon ][perusing ][the ][Memorandum of]Grounds of Criminal [Petition ][and upon ][hearing ][the ][arguments ][of ][Sri ] KUMAR SATYAVOLU ,Advocate [for ][the ][Petitioners and ][the SRI ] SARMA Special Public [Prosecutor on ][behalf of ][the Sole Respondent']
The Court made the [following: ]
TIIE HONOURABLE SRI JUSTICE K.SURENDER
CRIMINAL PETITION No.3755 OF 2019
ORDER:
1. Le,rrned counsel for the petitioners subrnits that thc causein the cr minal petition no longer survives for adjudication andhas becorne infructuous
2. Rer:ording the said submission, this Criminal Pctition isclismisse<[ as infructuous
Mir;cellaneous petitions, if any, pending, shall stand closed.
SD/- P.PADMANABHA REDDYASSISTANT REGISTRARSECTION OFFICER
//TRUE COPY//
To,
'1. The Special Judge for Economic Offenses at Hyderabad2. The Station House Officer, Jubilee [Hills Police Station Jubilee ][Hills ][Hyderabad]3. One CC to SiRl. ARUN [Advocate ] 4. TWO CCs to the SRl. B [NARASIMHA SARMA Special ] [PROSECUTOR,]High Court for the State of [Telangana, ][at ][Hyderabad ] 5- Two CD Col>iesNSw2. The Station House Officer, Jubilee [Hills Police Station Jubilee ][Hills ][Hyderabad]3. One CC to SiRl. ARUN [Advocate ] 4. TWO CCs to the SRl. B [NARASIMHA SARMA Special ] [PROSECUTOR,]High Court for the State of [Telangana, ][at ][Hyderabad ] 5- Two CD Col>iesNSw
\
HIGH COUR'IDATED:2111,212O23
ORDERCRLP.No.37li5 of 2019tLi;..i,; 23li;\i,.i,"i\ 11\--_'_ ; ,] _. ':.r-....,--.'.-:-..-,"- 11p,;-,1 :"
DISMISSING THE CRIMINAL PETITIONAS INFRUCTUOUS
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