M/S GOGTE MINERALS vs. THE ASSISTANT COMMISSIONER OF INCOME TAX

PDF · subscribers
WP/102806/2024HC KarnatakaKAHC02008118202428 January 2025Bench: M.NAGAPRASANNA2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Karnataka, Dharwad Bench, disposed of the writ petition as withdrawn. The learned counsel for the petitioner submitted that the petitioner had availed the remedy under the Vivaad-Se-Vishwas Scheme, 2024, and therefore sought to withdraw the writ petition. The Court allowed the withdrawal, explicitly reserving all liberty to the petitioner to avail of further remedies if the need arises. No decision was made on the merits of the case, and the specific issues raised in the writ petition were not adjudicated upon. The operative direction was solely to permit the withdrawal of the petition.

What were the facts?

The petitioner, M/s Gogte Minerals, represented by its partner, filed a writ petition before the High Court of Karnataka, Dharwad Bench. The petition challenged a notice issued under Section 142(1) of the Income Tax Act, 1961, dated April 9, 2024, and a rebuttal order dated May 2, 2024, passed by the Assessment Unit/Verification Unit/Technical Unit/Review Unit. These orders pertained to the assessment year 2011-12. The petitioner sought to quash these notices and orders, and further sought a direction to the respondents to follow previous orders from the High Court of Karnataka and the Commissioner of Income Tax (Appeals), Belagavi, concerning the same assessee and other assessment years.

What were the issues?

1. Whether the notice issued under Section 142(1) of the Income Tax Act, 1961, dated 09/04/2024, and the rebuttal order dated 02/05/2024, relating to Assessment Year 2011-12, are liable to be quashed? Assessee's Contention: The petitioner sought to quash the impugned notice and order. The petitioner also sought a direction to the respondents to follow prior orders from the High Court of Karnataka and the Commissioner of Income Tax (Appeals), Belagavi, which were in their favor. The specific grounds for challenging the notice and order were not detailed in the provided text, but the prayer indicates a challenge to their validity and adherence to precedent. Revenue's Contention: The judgment does not record any specific contentions from the revenue. The revenue was represented by an advocate, but their arguments are not detailed in the excerpt.

Which sections of the Income-tax Act were involved?

Section 142(1)

AI-generated summary — verify with the full judgment below

- 1 -

NC: 2025:KHC-D:1676 WP No. 102806 of 2024

IN THE HIGH COURT OF KARNATAKA, DHARWAD BENCH DATED THIS THE 28TH DAY OF JANUARY, 2025 BEFORE THE HON'BLE MR. JUSTICE M.NAGAPRASANNA WRIT PETITION NO. 102806 OF 2024 (T-IT) BETWEEN:

M/S GOGTE MINERALS, REPRESENTED BY ITS PARTNER, SHRI MADHAV S/O ARVIND GOGTE, AGE. 52 YEARS, OCC. BUSINESS, R/O. 2ND FLOOR, NASCO ISHANYA, 27/1, KHANAPUR ROAD, TILAKWADI, BELAGAVI 590006 …PETITIONER (BY SRI. SANGRAM S KULKARNI, ADVOCATE)

AND:

1.

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-I, BELAGAVI, KHIMJIBHAI COMPLEX, OPP. CIVIL HOSPITAL, BELAGAVI 590001.

2.

ASSESSMENT UNIT/VERIFICATION UNIT/TECHNICAL UNIT/REVIEW UNIT, GOVERNMENT OF INDIA, MINISTRY OF FINANCE, INCOME TAX DEPARTMENT … RESPONDENTS (BY SRI.TIRUMALESH, ADVOCATE)

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA, PRAYING TO ISSUE A WRIT OF CERTIORARI AND QUASH NOTICE ISSUED BY THE RESPONDENT NO.2 ASSESSMENT UNIT/VERIFICATION UNIT/TECHNICAL UNIT/REVIEW UNIT U/S 142(1) OF THE INCOME TAX ACT, 1961 DATED 9/4/2024 VIDE ANNEXURE-H BEARING NO.ITBA/AST/F/142(1)/2024- 25/1064003129(1) AND ALSO QUASH THE IMPUGNED REBUTTAL ORDER DATED 02/05/2024 PASSED BY THE RESPONDENT NO.2 ASSESSMENT UNIT/VERIFICATION UNIT/TECHNICAL UNIT/REVIEW

Digitally signed by VISHAL NINGAPPA PATTIHAL Location: High Court of Karnataka, Dharwad Bench

- 2 -

NC: 2025:KHC-D:1676 WP No. 102806 of 2024

UNIT, RELATING TO THE ASSESSMENT YEAR 2011-12 VIDE ANNEXURE-K BEARING NO. ITBA/AST/F/17/2024-25/1064569254(1), AND FURTHER DIRECT THE RESPONDENT TO FOLLOW THE ORDER PASSED BY THE HON BLE HIGH COURT OF KARNATAKA IN THE CASE OF THE VERY SAME ASSESSEE PETITIONER REPORTED IN ITRC NO.138-141/1993 AND ALSO THE ORDER PASSED BY COMMISSIONER OF INCOME TAX (APPEALS), BELAGAVI DATED AND 30/1/2018 RELATING TO AY 2014-15 AND THE ORDER PASSED BY THE HON BLE HIGH COURT OF KARNATAKA DHARWAD BENCH IN WRIT PETITIONS NOS. 106263/2018 TO 106267/2018 & ETC.,

THIS PETITION, COMING ON FOR FINAL HEARING, THIS DAY, THE COURT MADE THE FOLLOWING:

CORAM: THE HON'BLE MR. JUSTICE M.NAGAPRASANNA

ORAL ORDER (PER: THE HON'BLE MR. JUSTICE M.NAGAPRASANNA)

Learned counsel Shri Sangram S.Kulkarni appearing for the petitioner submits that the petitioner has availed the remedy of a scheme Vivaad-Se-Vishwas Scheme, 2024 and therefore seeks to withdraw the writ petition.

The writ petition is thus disposed of as withdrawn reserving all liberty to the petitioner to avail of the remedy in the event need arises.

Sd/- (M.NAGAPRASANNA) JUDGE VNP / CT: ASC List No.: 1 Sl No.: 112

More judgments on Section 142(1)

All 17,244 judgments and leading authorities on Section 142(1) →

Recent GST High Court judgments

Search GST case law →