- 1 - NC: 2025:KHC-D:738 WP No. 102820 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. 102820 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 UNIT/REVIEW UNIT GOVERNMENT OF INDIA, MINISTRY OF FINANCE, INCOME TAX DEPARTMENT. …RESPONDENTS THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO, 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/ 1064003076(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 2012-13 VIDE ANNEXURE-K BEARING NO.ITBA/ VISHAL NINGAPPA PATTIHAL Digitally signed by VISHAL NINGAPPA PATTIHAL Location: High Court of Karnataka Dharwad Bench Date: 2025.01.21 12:19:13 +0530 - 2 - NC: 2025:KHC-D:738 WP No. 102820 of 2024 AST/ F/ 17/ 2024-25/ 1064569207(1), 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 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 WRIT PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: ORAL ORDER (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 The writ petition is thus disposed of as withdrawn reserving all liberty to the petitioner to avail of the remedy in the event need arises.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.: 52