PHULI DEVI vs. INCOME-TAX OFFICER

CW/12431/2023HC Rajasthan2025:RJ-JD:17007-DB02 April 2025Bench: PUSHPENDRA SINGH BHATI, SUNIL BENIWAL1 pages

AI SummaryAllowed

What did the High Court hold?

The Tribunal, by relying on the joint submission of the parties, held that the controversy in the present writ petition is covered by the judgment of the High Court in Sharda Devi Chhajer Vs. The Income Tax Officer & Anr., decided on March 19, 2025. Consequently, the present petition was allowed in the same terms as the precedent case. The reasoning is based on the principle of judicial precedent, where similar issues decided in prior judgments are applied to subsequent cases. The ratio decidendi is that if a matter has been conclusively decided by a higher court or a coordinate bench on identical facts and legal grounds, subsequent similar matters should follow the same ruling. The operative direction was to allow the petition. Any pending stay petitions and applications were also disposed of accordingly.

What were the facts?

The petitioner, Phuli Devi, filed a writ petition before the Rajasthan High Court at Jodhpur. The respondents are the Income-Tax Officer, Ward-1, Pali, the Principal Commissioner of Income Tax, Jodhpur, and the Principal Chief Commissioner of Income Tax, Jaipur. The specific assessment year(s) and the nature of the order or action under challenge are not explicitly detailed in the provided text. However, the parties jointly submitted that the controversy in question is covered by a previous judgment of the same Court in the case of Sharda Devi Chhajer Vs. The Income Tax Officer & Anr., decided on March 19, 2025. The present petition was filed seeking relief based on this precedent.

What were the issues?

1. Whether the present writ petition is covered by the judgment of this Court in Sharda Devi Chhajer Vs. The Income Tax Officer & Anr. (D.B. Civil Writ Petition No.11787/2024), decided on 19.03.2025? Assessee's Contention: The petitioner, through learned counsel, submitted that the controversy in the present case is identical to that decided in the Sharda Devi Chhajer case and therefore, the petition should be allowed in the same terms. Revenue's Contention: The revenue, through learned counsel, jointly submitted with the petitioner that the controversy is covered by the aforementioned judgment. This implies the revenue did not contest the applicability of the precedent.

AI-generated summary — verify with the full judgment below

[2025:RJ-JD:17007-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Civil Writ Petition No. 12431/2023 Phuli Devi W/o Shri Balwant Patel, Aged About 35 Years, 137, Jawahar Nagar, Mandia Road, Pali (Rajasthan) ----Petitioner Versus 1. Income-Tax Officer, Ward-1, Mandia Road, Pali Rajasthan - 306401 2. Principal Commissioner Of Income Tax, Jodhpur-1 Aayakar Bhawan, Paota-C Road, Jodhpur (Rajasthan) 3. Principal Chief Commissioner Of Income Tax, New Central Revenue Building, Jaipur (Rajasthan) ----Respondents For Petitioner(s) : Mr. Prateek Gattani For Respondent(s) : Mr. K.K. Bissa HON'BLE DR. JUSTICE PUSHPENDRA SINGH BHATI HON'BLE MR. JUSTICE SUNIL BENIWAL Order 02/04/2025 1. Learned counsel for the parties jointly submits that the controversy in question is covered by the judgment passed by this Court in a bunch of writ petitions led by Sharda Devi Chhajer Vs. The Income Tax Officer & Anr. (D.B. Civil Writ Petition No.11787/2024), decided on 19.03.2025. 2. In light of the aforesaid judgment, the present petition is allowed in the same terms. 3. Stay petition as well as all pending applications also stand disposed of accordingly. (SUNIL BENIWAL),J (DR.PUSHPENDRA SINGH BHATI),J 55-Ashutosh/- Powered by TCPDF (www.tcpdf.org) (Uploaded on 02/04/2025 at 05:42:43 PM) (Downloaded on 28/10/2026 at 12:38:37 AM)

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