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Karnataka High Court
M/S.Gogte Minerals vs The Assistant Commissioner Of Income ... on 27 March, 2026
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NC: 2026:KHC-D:4831
WP No. 116721 of 2019
HC-KAR
IN THE HIGH COURT OF KARNATAKA, AT DHARWAD
DATED THIS THE 27TH DAY OF MARCH, 2026
BEFORE
THE HON'BLE MS. JUSTICE JYOTI M
WRIT PETITION NO. 116721 OF 2019 (T-IT)
BETWEEN:
M/S. GOGTE MINERALS,
REPRESENTED BY ITS PARTNER,
SHRI ARVIND B. GOGTE,
AGE: 76 YEARS, OCC: BUSINESS,
R/O: 2ND FLOOR, NASCOLSHANYA,
27/1, KHANAPUR ROAD,
TILAKWADI, BELAGAVI-590 006.
... PETITIONER
(BY SRI. SANGRAM.S.KULKARNI, ADVOCATE)
AND:
THE ASSISTANT COMMISSIONER OF INCOME TAX,
CIRCLE-I, BELAGAVI, KHIMJIBHAI COMPLEX,
Digitally signed by
OPP. CIVIL HOSPITAL, BELAGAVI-590 001.
PREMCHANDRA
MR ... RESPONDENT
Location: HIGH
COURT OF
KARNATAKA (BY SRI. M. THIRUMALESH AND
SMT. ROOPA ANAVEKAR, ADVOCATES)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND
227 OF THE CONSTITUTION OF INDIA, SEEKING CERTAIN
RELIEFS.
THIS WRIT PETITION IS LISTED FOR PRELIMINARY
HEARING IN 'B' GROUP, THIS DAY, AN ORDER IS MADE AS
UNDER:
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NC: 2026:KHC-D:4831
WP No. 116721 of 2019
HC-KAR
ORAL ORDER
Sri.Sangram S.Kulkarni., counsel for the petitioner and
Sri.M.Thirumalesh., counsel for the respondent have appeared in
person.
2. The petition is filed seeking following reliefs:
"i) Issue a writ of certiorari and quash the impugned
rebuttal order dated 30.11.2019 passed by the
Respondent the Assistant Commissioner of Income Tax,
Circle-I, Belagavi, relating to the Assessment year
2016-17 vide ANNEXURE-K, 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
vide Annexure-A and also the order passed by
Commissioner of Income Tax (Apeals), Belagavi dated
and 30.01.2018 relating to AY 2014-15 and the interim
order passed by the Hon'ble High Court of Karnataka
Dharwad Bench in Writ Petitions Nos.106263/2018 to
106267/ 2018 vide Annexure-E to E4.
ii. issue writ of certiorari and quash the impugned
reassessment proceedings initiated by issuing notice
dated 28.01.2019 vide Annexure-F by respondent The
Assistant Commissioner of Income Tax, Circle-I,
Belagavi and subsequent proceedings.
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HC-KAR
iii. issue any other writ, order or direction to which
the petitioner is found entitled to in the present facts
and circumstances."
3. A notice under Section 148 of the income tax Act,
was issued for the assessment year 2016-17 on 28.01.2019. The
petitioner submitted a reply. Considering the reply and the
contention of the petitioner, the Department has passed a
rebuttal order for reassessment.
Counsel for the respective parties urged several
contentions.
Counsel Sri.Sangram S.Kulkarni., submits that a memo has
been filed stating that for the assessment years 2010-11, 2011-
12, 2012-13, 2013-14 and 2015-16 the petitions were withdrawn
from the High Court and all the cases for the above assessment
year were completed under the Direct Tax Vivad se Vishwas
Scheme, 2024. He further submitted that for above financial
years, the income tax department has accepted the tax payable
on disallowance of Pit filing expenses is to be paid at the rate of
50% of regular tax. Counsel, therefore, submits that the memo
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HC-KAR
may be placed on record and the Department may be directed to
consider the petitioner's request for extending the same benefit
i.e., Direct Tax Vivad se Vishwas Scheme, 2024 for the
assessment year 2016-17, as the Department has not proceeded
further after the rebuttal order is made.
Counsel Sri.M.Thirumalesh., justified the action on the part
the Department. He further submitted that the Department has
rightly reopened by passing a rebuttal order and due to the stay
they were not in a position to proceed further in reassessment.
Counsel, therefore, submits that the petition is devoid of merits
and the same may be dismissed.
4. Heard the arguments and perused the papers with
care and the memo is placed on record.
5. Counsel for petitioner has filed a memo and has
furnished Forms issued by the income tax department for having
accepted the Direct Tax under Vivad se Vishwas Scheme, 2024
for assessment years 2010-11, 2011-12, 2012-13, 2013-14 and
2015-16. A perusal of the same would reflect that the
Department has accepted the Direct Tax under Vivad se Vishwas
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Scheme, 2024. In the present case also the petitioner's
grievance is to consider his request for the assessment year
2016-17 under Direct Tax Vivad se Vishwas Scheme, 2024. As is
evident from the records that after the rebuttal order the
proceedings have not been proceeded further in the matter.
Hence, the petitioner may put forth his request before the
Department to extend the benefit for the assessment year 2016-
17. The department is at a liberty to consider the request and
take decision thereafter in accordance with the law. As this Court
has only directed the Department to consider the petitioner's
request, there is no need to quash Annexures-F and K.
6. With the above observations and directions, the writ
petition is disposed of.
Sd/-
(JYOTI M)
JUDGE
MRP
LIST NO.: 1 SL NO.: 37
