Case Law › High Court › Wp/106264/2018 Of M/S Gogte Minerals v....

Wp/106264/2018 Of M/S Gogte Minerals v. The Assistant Commissioner Of Income Tax

High Court 30 Nov 2021 In favour of: Unclear

Forum / Bench

High Court · karhcdharwad

Parties

Date of order

30 Nov 2021

Assessment year(s)

2012-13, 2011-12, 2011-127

Outcome

Other

The order — as passed by the High Court

Case summary

In Wp/106264/2018 Of M/S Gogte Minerals v. The Assistant Commissioner Of Income Tax, the High Court (2021) decided the matter.

Decision: It is therefore necessary that the!assessment order, Annexure-H, be quashed and the matter.be remitted to the Assessing Authority with a direction to himto consider the matter afresh and pass a fresh order for.assessment after hearing the petitioner.

Summary auto-generated from the order below — read the full judgment for the complete reasoning.

Sections referenced in this judgment

Section 144 case law →

IN THE HIGH COURT OF KARNATAKA |DHARWAD BENCH DATED THIS THE 30 DAY OF NOVEMBER 7071. BEFORE THE HON’BLE MR.JUSTICE N.S.SANJAY GOWDA W.P.NO.106263/2018 (TIT)C/W W.P.NO.106264/2018W.P.NO.106265/2018W.P.NO.106266/2018W.P.NO.106267/2018 W.P.NO.106263/2018: BETWEEN M/S GOGTE MINERALSREPRESENTED BY ITS PARTNER.SHRI. ARVIND B. GOGTE.AGE./4 YEARS, OCC. BUSINESS,R/O 2ND FLOOR, NASCO ISHANYA,27/1, KHANAPUR ROAD, TILAKWADI, BELAGAVI-590006.(BY SRI.SANGRAM S KULKARNI, ADV.) .. PETITIONER| AND THE ASSISTANT COMMISSIONEROF INCOME TAX,CIRCLE-I, BELAGAVI,KHIMJIBHAI COMPLEX,OPP. CIVIL HOSPITAL,BELAGAVI 590001.(BY SRI.Y.V.RAVIRAJ, ADV.) — RESPONDENT THIS WRIT PETITION IS FILED UNDER ARTICLES 226 &@22/7 OF THE CONSTITUTION OF INDIA PRAYING TO QUASHTHE.IMPUGNED|REBUTTAL.ORDER|DATED2/7.09.2018PASSEDBY|THERESPONDENTTHEASSISTANT—COMMISSIONER OF INCOME TAX, CIRCLE-I, BELAGAVI,|RELATING TO THE ASSESSMENT YEAR 2O1LO-1L1L VIANNEXURE-E., W.P.NO.106264/2018: BETWEEN M/S GOGTE MINERALSREPRESENTED BY ITS PARTNERSHRI. ARVIND B. GOGTEAGE./74 YEARS,OCC. BUSINESS,R/O 2ND FLOOR,NASCO ISHANYA,2//1,KHANAPUR ROAD,TILAKWADI,BELAGAVI-590006. PETITIONER| (BY SRI.SANGRAM S KULKARNI, ADV.) AND| THE ASSISTANT COMMISSIONEROF INCOME TAX, CIRCLE-I, BELAGAVI,KHIMJIBHAI COMPLEX,OPP. CIVIL HOSPITAL, BELAGAVI S9SOOOL. RESPONDENT (BY SRI.Y.V.RAVIRAJ, ADV.) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 &|22/ OF THE CONSTITUTION OF INDIA PRAYING TOQUASH_THE.IMPUGNED|REBUTTAL.ORDERDATED.27.09.2018 PASSED BY THE RESPONDENT THE!ASSISTANTCOMMISSIONEROF.INCOMETAX, a CIRCLE-I,BELAGAVI,RELATING|TO)ASSESSMENT YEAR 2012-13 VIDE ANNEXURE-"E".. THE| W.P.NO.106265/2018: BETWEEN M/S GOGTE MINERALSREPRESENTED BY ITS PARTNER.SHRI. ARVIND B. GOGTE|AGE./4 YEARS, OCC. BUSINESS,R/O 2ND FLOOR, NASCO ISHANYA,27/1, KHANAPUR ROAD, TILAKWADI,BELAGAVI-590006. .. PETITIONER| (BY SRI.SANGRAM S KULKARNI, ADV.) AND THE ASSISTANT COMMISSIONER |OF INCOME TAX,CIRCLE-I, BELAGAVI,KHIMJIBHAI COMPLEX,|OPP. CIVIL HOSPITAL,|BELAGAVI 590001. RESPONDENT| (BY SRI.Y.V.RAVIRAJ, ADV.) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 &@22/ OF THE CONSTITUTION OF INDIA PRAYING TO UASH THE.IMPUGNED REBUTTAL ORDER DATED 27.09.2018 PASSED BY|THE RESPONDENT THE ASSISTANT COMMISSIONER OF.INCOME TAX, CIRCLE-I, BELAGAVI, RELATING TO THE)ASSESSMENT YEAR 2011-12 VIDE ANNEXURE-'E-. W.P.NO.106266/2018: BETWEEN M/S GOGTE MINERALSREPRESENTED BY ITS PARTNER.SHRI. ARVIND B. GOGTE. "4s AGE./4 YEARS, OCC. BUSINESS,R/O 2ND FLOOR, NASCO ISHANYA,27/1, KHANAPUR ROAD, TILAKWADI,BELAGAVI-590006. . PETITIONER| (BY SRI.SANGRAM S KULKARNI, ADV.) AND THE ASSISTANT COMMISSIONER |OF INCOME TAX,CIRCLE-I, BELAGAVI,KHIMJIBHAI COMPLEX,OPP. CIVIL HOSPITAL,|BELAGAVI 590001. RESPONDENT| (BY SRI.Y.V.RAVIRAJ, ADV.) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 &@22/ OF THE CONSTITUTION OF INDIA PRAYING TO UASH THE.IMPUGNED REBUTTAL ORDER DATED 27.09.2018 PASSED BY|THE RESPONDENT THE ASSISTANT COMMISSIONER OF|INCOME TAX, CIRCLE-I, BELAGAVI, RELATING TO THE)ASSESSMENT YEAR 2011-127 VIDE ANNEXURE- E-. W.P.NO.106267/2018: BETWEEN M/S GOGTE MINERALSREPRESENTED BY ITS PARTNER.SHRI. ARVIND B. GOGTE.AGE./4 YEARS, OCC. BUSINESS,R/O 2ND FLOOR, NASCO ISHANYA,2//1, KHANAPUR ROAD, TILAKWADI,BELAGAVI-590006. .. PETITIONER| (BY SRI.SANGRAM S KULKARNI, ADV.) AND THE ASSISTANT COMMISSIONER * 54 OF INCOME TAX,CIRCLE-I, BELAGAVI,KHIMJIBHAI COMPLEX,OPP. CIVIL HOSPITAL,BELAGAVI 590001. RESPONDENT| (BY SRI.Y.V.RAVIRAJ, ADV.) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 & 22/ OF THE CONSTITUTION OF INDIA PRAYING TO UASH THE.IMPUGNED REBUTTAL ORDER DATED 27.09.2018 PASSED BY|THE RESPONDENT THE ASSISTANT COMMISSIONER OF|INCOME TAX, CIRCLE-I, BELAGAVI, RELATING TO _ THASSESSMENT YEAR 2011-127 VIDE ANNEXURE- E-. W.P.NO.106267/2018: BETWEEN M/S GOGTE MINERALSREPRESENTED BY ITS PARTNER.SHRI. ARVIND B. GOGTE.AGE./4 YEARS, OCC. BUSINESS,R/O 2ND FLOOR, NASCO ISHANYA,2//1, KHANAPUR ROAD, TILAKWADI,BELAGAVI-590006. .. PETITIONER| (BY SRI.SANGRAM S KULKARNI, ADV.) AND THE ASSISTANT COMMISSIONER * 54 OF INCOME TAX,CIRCLE-I, BELAGAVI,KHIMJIBHAI COMPLEX,OPP. CIVIL HOSPITAL,BELAGAVI 590001. RESPONDENT| (BY SRI.Y.V.RAVIRAJ, ADV.) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 & 22/ OF THE CONSTITUTION OF INDIA PRAYING TO UASH THE.IMPUGNED REBUTTAL ORDER DATED 27.09.2018 PASSED BY|THE RESPONDENT THE ASSISTANT COMMISSIONER OF|INCOME TAX, CIRCLE-I, BELAGAVI, RELATING TO _ THASSESSMENT YEAR 2011-127 VIDE ANNEXURE- E-. THESE PETITIONS COMING ON FOR HEARING ON!INTERLOCUTORY APPLICATION, THIS DAY, THE COURT MADETHE FOLLOWING: ORDER 1.Initially in these writ petitions, a rebuttal order dated.2/.09.2018 was challenged. 2.Subsequently, an assessment order came to be passedon 09.10.2018 and by way of an amendment, this order of|assessment has been challenged. 3.It is the undisputed case of both the parties that on|05.10.2018, in a proceeding under Section 144 A of the.Income Tax Act, 1961 (for short ‘the Act’), initiated by the)petitioner, the Joint Commissioner of Income Tax had directedthe Assessing Officer to pass a speaking order within the) simulated time as provided under the Act. Tne said order is produced at Annexure-G. VAIt is the case of the petitioner that notwithstanding the|order dated 05.10.2018 passed by the Joint Commissioner.vide Annexure-J, the Assessing Officer without hearing the)petitioner has passed the order of assessment and therebythe said order is vitiated as being violative of the principles of natural justice. 5]It is not in dispute that despite the order passed by tnejoint commissioner under Section 144(A) of the Act, the)Assessing Officer has passed an assessment order without|nearing the petitioner. It is therefore necessary that the!assessment order, Annexure-H, be quashed and the matter.be remitted to the Assessing Authority with a direction to himto consider the matter afresh and pass a fresh order for.assessment after hearing the petitioner. 6,The Assessing Officer snall take into consideration all|the contentions that the petitioner seeks to urge before)passing the fresn order for assessment. 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