Wp/108849/2017 Of Mr. Vikram Mehta v. The Commissioner Of Income-Tax (Tds)

an IN THE HIGH COURT OF KARNATAKA|DHARWAD BENCH ON THE 15 DAY OF MARCH, 2018 BEFORE. THE HON’BLE MR. JUSTICE JOHN MICHAEL CUNHA| $WRIT PETITION NO.108849 OF 2017 (GMRES)C/W WRIT PETITION NO.108013 OF 2017 IN W.P.NO.108849/201/7 BETWEEN MR. VIKRAM MEHTA.AGED ABOUT 47 YEARS,DIRECTORQUEST GLOBAL ENGINEERING PRIVATE LITD.,R/AT: VASWANI PINNACLE APARTMENTS,B-102, WHITEFIELD MAIN ROAD,BENGALURU-560066. ... PETITIONER (BY SRI.LH.R.KAMBIYAVAR, ADV. &SRI. SURYANARAYAN, ADV.) AND 1.THE COMMISSIONER OF INCOME-TAX (TDS). PANAJI, GOA, GROUND FLOOR,PUNDALIK NIWAS, RUA-DE-OUREM,PANAJI, GOA-403001.PUNDALIK NIWAS, RUA-DE-OUREM,PANAJI, GOA-403001. 2 |THE INCOME-TAX DEPARTMENT,GROUND FLOOR, PUNDALIK NIWAS,RUA-DE-OQUREM, PANAJI, GOA-403001,GROUND FLOOR, PUNDALIK NIWAS,RUA-DE-OQUREM, PANAJI, GOA-403001, REPRESENTED HEREIN BY THE! DEPUTY COMMISSIONER OFINCOME-TAX (TDS), CIRCLE-PANAJI.INCOME-TAX (TDS), CIRCLE-PANAJI. 3.QUEST GLOBAL ENGINEERING PRIVATE LITD.,QUEST SPECIAL ECONOMIC ZONE,NO.437/A, HATTARGI VILLAGE,YEMAKANAMARADI HOBLI, HUKKERI TALUK,BELAGAVI DISTRICT-591243,REPRESENTED HEREIN BY|MR.ANKUR CHHAPOLIKA. .., RESPONDENTS (BY SRI.LY.V.RAVIRAJ, ADV. FOR R11 THIS WRIT PETITION IS FILED UNDER ARTICLES 276)AND 2277 OF THE CONSTITUTION OF INDIA READ WITHSECTION 482 OF CR.P.C. PRAYING TO QUASH THE ORDER.DATED 09.12.2016 PASSED BY THE l RESPONDENT UNDERSECTION 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.108013/201/7 BEITWEE QUEST GLOBAL ENGINEERING PRIVATE LITD.,QUEST SPECIAL ECONOMIC ZONE,NO.437/A, HATTARGI VILLAGE,YEMAKANAMARADI HOBLI, HUKKERI TALUK,BELAGAVI DISTRICT-591243, REPRESENTED HEREIN BY ITSAUTHORISED REPRESENTATIVEMR.ANKUR CHHAPOLIKA,. AGE-32 YEARS... PETLTIONER (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.) AND 1.THE COMMISSIONER OF INCOME-TAX (TDS).PANAJI, GOA, GROUND FLOOR,|PANAJI, GOA, GROUND FLOOR,| PUNDALIK NIWAS, RAU-DE-OUREM, PANAJI, GOA-403001. 2.THE INCOME-TAX DEPARTMENTGROUND FLOOR, PUNDALIK NIWAS, GROUND FLOOR, PUNDALIK NIWAS, RUA-DE-OQUREM, PANAJI, GOA-403001, REPRESENTED HEREIN BY THE! DEPUTY COMMISSIONER OF INCOME-TAX (TDS), CIRCLE-PANAJI. 3.SRI.VIKRAM MEHTA, DIRECTOR,437/A QUARTER, HATTARGI VILLAGE,YEMAKANMARADI, HOBLI, HUKKERI, |TQ: BELAGAVI, AGE: 47 YUEARS437/A QUARTER, HATTARGI VILLAGE,YEMAKANMARADI, HOBLI, HUKKERI, |TQ: BELAGAVI, AGE: 47 YUEARS 437/A QUARTER, HATTARGI VILLAGE, YEMAKANMARADI, HOBLI, HUKKERI, | .., RESPONDENTS (BY SRI.Y.V.RAVIRAJ, ADV. FOR R11) THIS WRIT PETITION IS FILED UNDER ARTICLES 220)AND 2277 OF THE CONSTITUTION OF INDIA READ WITHSECTION 482 OF CR.P.C. PRAYING TO QUASH THE ORDER.DATED 09.12.2016 PASSED BY THE l RESPONDENT UNDERSECTION 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: ������ ����� �/012/3�45627/8�951�:;/�</:=:=52/17�;07�9=8/3�>/>57� 7//?=2@�8/0A/�:5�B=:;310B�:;/�B1=:�</:=:=527��� �2�A=/B�59�:;/�70=3�>/>57��B1=:�</:=:=527�01/� 3=7>=77/3�07�B=:;310B2��� �7;�� �3&$�������