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

WP/106494/2017

AI Insights

The case involves multiple writ petitions filed by M/s. Gogte Minerals, represented by its partner Shri. Arvind B. Gogte, against the Assistant Commissioner of Income Tax, Circle-I, Belagavi. The petitions challenged the notices issued under Section 129 of the Income Tax Act, which required the petitioner to appear and respond to the tax assessments for the year 2015-16. The petitioner sought to quash these notices and requested a 'speaking order' under Section 148 of the Income Tax Act, arguing that their objections filed on 31.05.2017 were not considered. The court, referencing the Supreme Court's ruling in GKN Driveshafts (India) Ltd., decided not to interfere with the notices, emphasizing that all objections would be considered before passing any order.

• Counselvise Citation: [2018] 140 COUNSELVISE.COM (IT) 697915 (HC-KARNATAKA)
• Appeal Type: Others
• Pronouncement Date: 12-03-2018
• Assessment Year: misc
• Other Referred Cases: GKN Driveshafts (India) Ltd. vs Income Tax Officer and Ors.
• Laws Referred To: Income Tax Act
• Result in Favour of: Revenue
• Court: HIGH COURT
• Department Lawyers: Y V RAVIRAJ
• Assessee Lawyers: SANGRAM KULKARNI
• Keywords: Income Tax; Notice Quash; Speaking order; Writ petition; Objections Consideration
• Section: 148; 129

Judgement Text

"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 "