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

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WP/102809/2024HC KarnatakaKAHC02008114202417 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The High Court of Karnataka, Dharwad Bench, disposed of the writ petition as withdrawn.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 therefore 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, 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 09/04/2024, by the Assessment Unit/Verification Unit/Technical Unit/Review Unit (Respondent No. 2). The petitioner also sought to quash a rebuttal order dated 02/05/2024, passed by the same respondent, pertaining to Assessment Year 2015-16. The petitioner sought directions to follow previous orders of the High Court of Karnataka concerning the same assessee and orders of the Commissioner of Income Tax (Appeals) for a different assessment year.

What were the issues?

1. Whether the notice issued by the Respondent No. 2 under Section 142(1) of the Income Tax Act, 1961, dated 09/04/2024, is liable to be quashed? (Question of law) 2. Whether the rebuttal order dated 02/05/2024, passed by the Respondent No. 2, is liable to be quashed? (Question of law) The petitioner's primary contention, as indicated by the prayer, is that the impugned notice and order are unsustainable and that the respondents should adhere to previous judicial pronouncements. The specific arguments or precedents relied upon by the petitioner in support of quashing the notice and order are not detailed in the provided text. The revenue's contentions are not recorded in the judgment.

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:735 WP No. 102809 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. 102809 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, 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/ 1064002982(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 2015-16 VIDE ANNEXURE-K BEARING NO. ITBA/ AST/ F/ 17/ 2024-25/ 1064569150(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 12:19:11 +0530

NC: 2025:KHC-D:735 WP No. 102809 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/JUDGMENT (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.: 49

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