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

PDF · subscribers
WP/106494/2017HC KarnatakaKAHC02008882201712 March 2018Bench: RAVI MALIMATH7 pages
AI SummaryDismissed

What did the High Court hold?

The High Court found no grounds to interfere with the impugned notices. The petitioner was directed to appear before the respondent, who would then consider the matter in accordance with law.

What were the facts?

The petitioner challenged notices issued by the Assistant Commissioner of Income Tax. The petitioner had filed objections to these notices. The respondent assured that all objections would be considered before passing an order.

What were the issues?

Whether the impugned notices issued by the Income Tax Department were valid and whether the petitioner's objections were properly considered.

Which sections of the Income-tax Act were involved?

Section 129,Section 148

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KARNATAKA DHARWAD BENCH

ON THE 12TH DAY OF MARCH 2018

BEFORE

THE HON'BLE MR. JUSTICE RAVI MALIMATH

WRIT PETITION NO.106495 OF 2017 C/W WRIT PETITION NOs.106492 OF 2017, 106493 OF 2017, 106494 OF 2017 AND 106496 OF 2017 (T-IT)

IN WRIT PETITION NO.106495 OF 2017 BETWEEN M/S. GOGTE MINERALS REPRESENTED BY ITS PARTNER, SHRI. ARVIND B. GOGTE, AGE: 73 YEARS, OCC: BUSINESS, R/O: 2ND FLOOR, NASCO ISHANYA, 27/1, KHANAPUR ROAD, TILAKWADI, BELAGAVI-590006. ... PETITIONER

(BY SRI. SANGRAM S. KULKARNI, ADVOCATE)

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

... RESPONDENT (BY SRI. Y. V. RAVIRAJ, ADVOCATE)

2 THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED NOTICE DATED:19.06.2017 VIDE ANNEXURE-G, BEARING NO.AAA-CB8162H/ACIT/C- 1/BGV/2015-16-102, ISSUED BY THE RESPONDENT U/S.129 OF THE INCOME TAX ACT AND TO DIRECT THE RESPONDENT TO PASS A SPEAKING ORDER U/S.148 OF THE INCOME TAX ACT BY CONSIDERING THE OBJECTIONS FILED BY THE PETITIONER DATED:31.05.2017 WITHIN 15 DAYS.

***********

IN WRIT PETITION NO.106492 OF 2017 BETWEEN: M/S. GOGTE MINERALS REPRESENTED BY ITS PARTNER SHRI.ARVIND B. GOGTE, AGE: 73 YEARS, OCC: BUSINESS, R/O: 2ND FLOOR, NASCO ISHANYA, 27/1, KHANAPUR ROAD, TILAKWADI, BELAGAVI-590006. ... PETITIONER

(BY SRI. SANGRAM S. KULKARNI, ADVOCATE)

AND:

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-I, BELAGAVI, KHIMJIBHAI COMPLEX, OPP. CIVIL HOSPITAL, BELAGAVI-590001. ... RESPONDENT (BY SRI. Y.V. RAVIRAJ, ADVOCATE)

3 THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED NOTICE DATED:19.06.2017 VIDE ANNEXURE-G, BEARING NO.AAA-CB8162H/ACIT/C- 1/BGV/2015-16-102, ISSUED BY THE RESPONDENT U/S.129 OF THE INCOME TAX ACT AND TO DIRECT THE RESPONDENT TO PASS A SPEAKING ORDER U/S.148 OF THE INCOME TAX ACT BY CONSIDERING THE OBJECTIONS FILED BY THE PETITIONER DATED:31.05.2017 WITHIN 15 DAYS.

*******

IN WRIT PETITION NO.106496 OF 2017 BETWEEN: M/S GOGTE MINERALS REPRESENTED BY ITS PARTNER SHRI.ARVIND B. GOGTE, AGE: 73 YEARS, OCC: BUSINESS, R/O: 2ND FLOOR, NASCOISHANYA, 27/1, KHANAPUR ROAD, TILAKWADI, BELAGAVI-590006. ... PETITIONER

(BY SRI. SANGRAM S. KULKARNI, ADVOCATE)

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

... RESPONDENT (BY SRI.Y. V. RAVIRAJ, ADVOCATE)

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING

4 TO QUASH THE IMPUGNED NOTICE DATED:19.06.2017 VIDE ANNEXURE-G, BEARING NO.AAA-CB8162H/ACIT/C- 1/BGV/2015-16-102, ISSUED BY THE RESPONDENT U/S.129 OF THE INCOME TAX ACT AND TO DIRECT THE RESPONDENT TO PASS A SPEAKING ORDER U/S.148 OF THE INCOME TAX ACT BY CONSIDERING THE OBJECTIONS FILED BY THE PETITIONER DATED:31.05.2017 WITHIN 15 DAYS.

********

IN WRIT PETITION NO.106493 OF 2017 BETWEEN: M/S GOGTE MINERALS REPRESENTED BY ITS PARTNER SHRI.ARVIND B. GOGTE, AGE: 73 YEARS, OCC: BUSINESS, R/O: 2ND FLOOR, NASCOISHANYA, 27/1, KHANAPUR ROAD, TILAKWADI, BELAGAVI-590006. ... PETITIONER

(BY SRI. SANGRAM S. KULKARNI, ADVOCATE)

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

... RESPONDENT (BY SRI. Y. V. RAVIRAJ, ADVOCATE)

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED NOTICE DATED:19.06.2017

5 VIDE ANNEXURE-G, BEARING NO.AAA-CB8162H/ACIT/C- 1/BGV/2015-16-102, ISSUED BY THE RESPONDNET U/S.129 OF THE INCOME TAX ACT AND DIRECT THE RESPONDENT TO PASS A SPEAKING ORDER U/S.148 OF THE INCOME TAX ACT BY CONSIDERING THE OBJECTIONS FILED BY THE PETITIONER DATED:31.05.2017 WITHIN 15 DAYS.

*********

IN WRIT PETITION NO.106494 OF 2017 BETWEEN M/S. GOGTE MINERALS REPRESENTED BY ITS PARTNER SHRI.ARVIND B. GOGTE, AGE: 73 YEARS, OCC: BUSINESS, R/O: 2ND FLOOR, NASCOISHANYA, 27/1, KHANAPUR ROAD, TILAKWADI, BELAGAVI-590006. ... PETITIONER (BY SRI. SANGRAM S. KULKARNI, ADVOCATE)

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

... RESPONDENT (BY SRI. Y. V. RAVIRAJ, ADVOCATE)

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED NOTICE DATED:19.06.2017 VIDE ANNEXURE-G, BEARING NO.AAA-CB8162H/ACIT/C- 1/BGV/2015-16-102, ISSUED BY THE RESPONDENT U/S.129 OF THE INCOME TAX ACT AND TO DIRECT THE

6 RESPONDENT TO PASS A SPEAKING ORDER U/S.148 OF THE INCOME TAX ACT BY CONSIDERING THE OBJECTIONS FILED BY THE PETITIONER DATED:31.05.2017 WITHIN 15 DAYS.

*******

THESE WRIT PETITIONS COMING ON FOR PRELIMINARY HEARING IN B GROUP, THIS DAY, THE COURT MADE THE FOLLOWING:

ORDER

The petitioner seeks to challenge the impugned notices issued by the respondent asking him to appear, failing which, action will be initiated.

2.

Counsel for the respondent submits that in terms of the order of the Hon’ble Supreme Court, in the case of GKN Driveshafts (India) Ltd. vs Income Tax Officer and Ors., in Appeal (Civil) 7731 of 2002, all the objections will be considered and only then an appropriate order will be passed in accordance with law.

3.

There is no opposition by the petitioner.

7 4. Under these circumstances, I find no good ground to interfere with the impugned notices.

Accordingly, the petitions are disposed off. Petitioner to appear before the respondent on 21.03.2018. The respondent to consider the same in a manner known to law.

Sd/-

JUDGE

Kmv/yan

More judgments on Section 129

All 148 judgments and leading authorities on Section 129 →

Recent GST High Court judgments

Search GST case law →