M/S GOGTE vs. THE ASSISTANT COMMISSIONER OF NCOME TAX

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WP/102820/2024HC KarnatakaKAHC02008119202417 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The High Court of Karnataka, Dharwad Bench, disposed of the writ petition as withdrawn.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 Vivad-Se-Vishwas Scheme, 2024, and therefore sought to withdraw the writ petition. The Court allowed the withdrawal, reserving all liberty to the petitioner to avail of remedies in the future if the need arises. No decision was made on the merits of the case concerning the quashing of the notice under Section 142(1) or the rebuttal order. The specific issues raised by the petitioner were not adjudicated upon.

What were the facts?

The petitioner, M/s Gogte Minerals, represented by its partner Shri Madhav S/o Arvind Gogte, 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 the rebuttal order dated May 2, 2024, passed by the same unit concerning Assessment Year 2012-13. The petitioner sought to quash these notices and orders and requested the respondents to follow previous orders from the High Court of Karnataka and the Commissioner of Income Tax (Appeals), Belagavi, relating to the same assessee and other assessment years. The respondents are the Assistant Commissioner of Income Tax and the Assessment Unit/Verification Unit/Technical Unit/Review Unit.

What were the issues?

1. Whether the notice issued under Section 142(1) of the Income Tax Act, 1961, dated April 9, 2024, and the rebuttal order dated May 2, 2024, for Assessment Year 2012-13 are liable to be quashed? Assessee's Contention: The petitioner sought to quash the impugned notice and order. The petitioner also prayed for a direction to the respondents to follow the order passed by the High Court of Karnataka in ITRC No. 138-141/1993, the order passed by the Commissioner of Income Tax (Appeals), Belagavi, dated January 30, 2018, relating to AY 2014-15, and orders passed by the High Court of Karnataka, Dharwad Bench, in Writ Petitions Nos. 106263/2018 to 106267/2018. Revenue's Contention: No specific contentions were recorded for the revenue in the provided judgment.

Which sections of the Income-tax Act were involved?

Section 142(1)

AI-generated summary — verify with the full judgment below

Before: SHRI. MADHAV S/O. ARVIND GOGTE,

NC: 2025:KHC-D:738 WP No. 102820 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. 102820 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

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 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/ 1064003076(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 2012-13 VIDE ANNEXURE-K BEARING NO.ITBA/

VISHAL NINGAPPA PATTIHAL Digitally signed by VISHAL NINGAPPA PATTIHAL Location: High Court of Karnataka Dharwad Bench Date: 2025.01.21 12:19:13 +0530

NC: 2025:KHC-D:738 WP No. 102820 of 2024

AST/ F/ 17/ 2024-25/ 1064569207(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 WRIT PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER:

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.: 52

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