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

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WP/102817/2024HC KarnatakaKAHC02008116202417 January 2025Author: 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The High Court of Karnataka, Dharwad Bench, disposed of the writ petition as withdrawn.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 consequently sought to withdraw the writ petition. The Court allowed the withdrawal, reserving all liberty to the petitioner to avail of further remedies if the need arises. No decision was made on the merits of the issues raised in the writ petition.

What were the facts?

The petitioner, M/s Gogte Minerals, 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, by the Assessment Unit/Verification Unit/Technical Unit/Review Unit (Respondent No. 2). It also challenged a rebuttal order dated May 2, 2024, passed by the same unit concerning Assessment Year 2010-11. The petitioner sought to quash these orders and requested the respondent to follow previous orders of the High Court of Karnataka in the assessee's own case and orders of the Commissioner of Income Tax (Appeals) for AY 2014-15. The matter was listed for preliminary hearing.

What were the issues?

1. Whether the notice issued under Section 142(1) of the Income Tax Act, 1961, and the subsequent rebuttal order dated May 2, 2024, are valid and should be quashed? (Question of law and fact) 2. Whether the respondents are bound to follow the previous orders of the High Court of Karnataka and the Commissioner of Income Tax (Appeals) in relation to the assessee's case and other assessment years? (Question of law) The petitioner's contention was that they had availed the remedy under the Vivaad-Se-Vishwas Scheme, 2024, and therefore sought to withdraw the writ petition. The judgment does not record any specific arguments from the revenue.

Which sections of the Income-tax Act were involved?

Section 142(1)

AI-generated summary — verify with the full judgment below

NC: 2025:KHC-D:737 WP No. 102817 of 2024

IN THE HIGH COURT OF KARNATAKA, DHARWAD BENCH DATED THIS THE 17TH DAY OF JANUARY, 2025 BEFORE THE HON'BLE MR. JUSTICE M.NAGAPRASANNA WRIT PETITION NO. 102817 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 UNIIT/REVIEW UNIT, GOVERNMENT OF INDIA MINISTRY OF FINANCE, INCOME TAX DEPARTMENT … RESPONDENTS

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA, 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/ 1064003189(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 UNIT, RELATING TO THE ASSESSMENT YEAR 2010-11 VIDE ANNEXURE-K BEARING NO. ITBA/ AST/ F/ 17/ 2024-25/ 1064569351(1), AND FURTHER DIRECT THE RESPONDENT TO FOLLOW THE ORDER PASSED BY THE HON'BLE HIGH COURT OF

VISHAL NINGAPPA PATTIHAL Digitally signed by VISHAL NINGAPPA PATTIHAL Location: High Court of Karnataka Dharwad Bench Date: 2025.01.21 12:19:12 +0530

NC: 2025:KHC-D:737 WP No. 102817 of 2024

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 PRL. HEARING, THIS DAY, THE COURT MADE THE FOLLOWING:

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.: 51

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