VIJAY KUMAR AGARWAL vs. PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX

PDF · subscribers
CW/9493/2024HC Rajasthan2025:RJ-JD:34608-DB05 August 2025Author: VINIT KUMAR MATHUR, ANUROOP SINGHI2 pages
AI SummaryAllowed

What did the High Court hold?

The Tribunal held that the issue involved in the present Civil Writ Petition is squarely covered by a judgment rendered by a Co-Ordinate Bench of the High Court in the case of Sharda Devi Chhajer Vs. Income Tax Officer, decided on 19.03.2025. Consequently, the present Civil Writ Petition was allowed in terms of the order passed in Sharda Devi Chhajer (supra). The reasoning is based on the agreement of both parties that the present case is on all fours with the precedent case. The ratio decidendi is that if a matter is squarely covered by a binding precedent of a coordinate bench, the same principle should be applied. The operative direction is that the petition is allowed in terms of the cited judgment. No issues were expressly left undecided.

What were the facts?

The petitioner, Vijay Kumar Agarwal, filed a Civil Writ Petition before the High Court of Judicature for Rajasthan at Jodhpur. The respondents are various authorities of the Income Tax Department, including the Principal Chief Commissioner of Income Tax, Jaipur, the Income Tax Officer (ITO), Ward - 1, Hanumangarh, and the Chief Commissioner of Income Tax, Udaipur. The petition challenges an order or action by these revenue authorities. The procedural history indicates that the parties were heard by the Division Bench. The judgment does not specify the assessment year(s) or the amount in dispute.

What were the issues?

1. Whether the present Civil Writ Petition is squarely covered by the judgment rendered by a Co-Ordinate Bench of this Court in the batch of writ petitions led by D.B. Civil Writ Petition No.11787/2024 titled as Sharda Devi Chhajer Vs. Income Tax Officer decided on 19.03.2025? (Question of law) Assessee's Contention: The learned counsel for the petitioner, Mr. Sharad Kothari, along with Mr. Pranjul Mehta and Mr. Kalpit Shishodia, argued that the issue in the present case is identical to the one decided in the Sharda Devi Chhajer case. Revenue's Contention: The learned counsel for the respondents, Mr. K.K. Bissa, agreed that the issue involved in the present case is squarely covered by the judgment in Sharda Devi Chhajer (supra).

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
[2025:RJ-JD:34608-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Civil Writ Petition No. 9493/2024 Vijay Kumar Agarwal S/o Sh Sita Ram Agarwal, Aged About 60 Years, Resident Of House No 13, Sector 3, Ward 27, VPO Hanumangarh, District Hanumangarh, Rajasthan. ----Petitioner Versus 1. Principal Chief Commissioner Of Income Tax, Jaipur Central Revenue Building B.D. Road, Jaipur. 2. Income Tax Officer (ITO), Ward - 1, Hanumangarh, Rajasthan. 3. Chief Commissioner Of Income Tax, Udaipur Room No. 401 & 402, Aayakar, Bhawan, Sub City Centre, Savina, Udaipur. ----Respondents For Petitioner(s) : Mr. Sharad Kothari Mr. Pranjul Mehta Mr. Kalpit Shishodia For Respondent(s) : Mr. K.K. Bissa HON'BLE MR. JUSTICE VINIT KUMAR MATHUR HON'BLE MR. JUSTICE ANUROOP SINGHI

Order 05/08/2025

1.

Heard learned counsel for the parties.

2.

Learned counsel for the parties are in agreement that the issue involved in the present case is squarely covered by a judgment rendered by a Co-Ordinate Bench of this Court in batch of writ petitions led by D.B. Civil Writ Petition No.11787/2024 (Uploaded on 06/08/2025 at 02:25:51 PM) (Downloaded on 27/10/2026 at 11:21:18 PM)

[2025:RJ-JD:34608-DB] (2 of 2) [CW-9493/2024]

3.

The present Civil Writ Petition is also allowed in terms of the order passed in Sharda Devi Chhajer (supra). (ANUROOP SINGHI),J (VINIT KUMAR MATHUR),J 27-Suraj/- Powered by TCPDF (www.tcpdf.org) (Uploaded on 06/08/2025 at 02:25:51 PM) (Downloaded on 27/10/2026 at 11:21:18 PM)

Recent GST High Court judgments

Search GST case law →