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Karnataka High Court

Mr Maltesh P Notad vs M/S Karnataka Power Transmission on 22 February, 2011

Author: Huluvadi G.Ramesh

Bench: Huluvadi G.Ramesh

BESIDE ENDLESS EESLESVEIS ADS AEE KARNATAKA HIGH COURT OF KARNATAKA HIGH COURT OF KARNATAKA HIGH COURT OF KARNATAKA HIGH ©

te

THE HIGH COURT OF KARNATAKA AT BANGALORE. *
DATED THIS THE 22"° DAY OF FEBRUARY 2011

BEPORE

HE HOW'BLE MR, JUSTICE HUW VAT G :. RAMES! 7

WPL, 20085). 2010 | rr

MK MALTESH P NOTAD
8/O SRI PUTIAPPA HOTAD

AGED AHOUT 48 YEARS...

R/AT7™ WARD, MEGALAPEWT

NEAR APPAR SCHOOL,

HARAPANS MALLS TALUS :

DAVANAGERE DBTRICT.s 28. lel |

PROP: OF M/S. MALTESH ELECTRICAL WORKS

.. PETITIONER

y SEITE HS B. » KESHAVA MURTHY,

"MUS KARNATAKA POWER TRANSMIS:
. CORPORATION LIMTFED
| CAUVERY BHAVAN

BANGALORE-S60000


4 THE FINANCH TAL. ADVIGUELIA & RY

CAUVERY BHAVAN
BANGALSORE-S60009

Ga

THE ABST. EXECUTIVE ENGINEERS ALE STRIGAL)
TLS8 DIVISIOR, ae re
VIDVANAGAR, DAVANAC GERE

4 UNION OF INDIA
REPRESENTED OY Irs |
URSIONER. OF IRCOME
TAX (Te), HMT BHAVAN
BANAL ORE- 580052 |

THE ABE STANT COM MISSIONER

a
OF INCOME TAX. 'DS RANGE 16
HET BEAVAN, BELLAR

BANGALORE-360032

: TAX OFFICER (TDS)
_ LARGE TAX PAYERS UNE

» . J88 TOWERS, 100 FEET RING ROAD
. BANASHAL itl STAGE

& TREINCO?

3 MY &} HALA FOR B4-6
. SRINLE. GUPTA, ADV, FOR Ri TO R3)

A WOU GF RARNATARA NIGH COURT OF KARNATAKA HIGH COURT OF KARNATAKA HIGH COURT OF KARNATAKA HIGH COURT °

THIS W.P. IS FILED UNDER ARTICLES 226 & 227 OF
THE CONSTITUTION OF INDIA PRAYING TO QUASH THE

ENLSORSE RENT TLAYETD a8 "010 TSSUED bY THE
we

So PERL Re FR Be DOS 2h AA Pt

z


a ae sug

NATAICA HIG

TORE MAE MMEEAUARA PUGH COURT OF KARNATAKA HIGH COURT OF KARNATAKA HIGH COURT OF KAR

Uh

oe of the petitioner from the ve

(Corporation hes ints

would be deducted @ 10.33% under §

wd

RESPONDENT NO.3 IS Sivurrre ANNEXURE-F. TO

THE WRIT PETITION,

THIS WP. COMING ON FOR PRLY. HEARING. eB

GROUP THIS DAY, THE cou RT MAD

& THE FOLLOWING.

ORDER

Petitioner has aecae vag for 9 quash exdortement dated $.6:2010 jsoued, by the Grd pondent at Annewcure-P. and te "direct the pe res respondent to valle the. TDs at the rate of 1% apply section 1946 the Ir = Income Tax Act, 1961 (or short IT Act ar, for' euch othe relief the petitioner i a Clwil Contractor. aa according to him, the reapondent Corporation was deducting TDS @ 2.25% form the bills "thie ey Act. On 25.4.2009, the respondent ated the petitioner that the TDS toon L947 of the URT OF KARNATAKAHIGH COURT OF KARNATAKA, HIGH COURT OF KARNATAKA HIGH COURT OF KARNATAKA HIGH COURT OF KARNATAKA HIGH COUR? ° ~ a considerats MOTE. befor re fe 9 male petitioner, i i. Act Are. ok under Section Loto of the IT Act. | 'Be ing oO lieved, the petitioner has Bled this writ petition.

3. during. the pendency of the ies obtaines an. intériea 'order. matter, the petitioner However, a8 8 tier. af fact nding whether the petitioner is a Civil Contractor or a profesisios ie & question to be cane idaresd by the + renpus nitlen mt authority. in this regard, She peti ioner has also fled an application agitet! as s the said | gue.

4. Six oe the + application ia pene aporcdent authority, the writ petition ie disposed ofwith a direction to the res ponerit ee authority to dispose of the application filed by the twe moo :

~ from the date of receipt of copy of this order. Til then, nterira order is exteruied. we ad? =