SILVER SPRING CONST. PVT. LTD., vs. COMMISSIONER OF INCOME TAX UDAIPUR AND ANR

CW/2987/2015HC Rajasthan2025:RJ-JD:34574-DB05 August 2025Bench: VINIT KUMAR MATHUR, ANUROOP SINGHI1 pages

AI SummaryRemanded

What did the High Court hold?

The High Court held that the controversy involved in the present writ petition is squarely covered by a judgment of even date rendered in D.B. Civil Writ Petition No.2989/2015 (Silver Spring Construction private limited Vs. Commissioner Of Income Tax Udaipur. and Anr.). For the self-same reasons as stated in that judgment, the present writ petition is also disposed of in terms of that judgment. The specific findings, reasoning, and ratio decidendi of the judgment in D.B. Civil Writ Petition No.2989/2015 are not detailed in this order, but the operative direction is to dispose of the present petition in accordance with it. No issue was expressly left undecided.

What were the facts?

The petitioner, Silver Spring Construction Private Limited, through its Director Prem Singh Sadhana, filed a writ petition challenging an order or action by the revenue authorities, specifically the Commissioner of Income Tax, Udaipur, and the Dy. Commissioner of Income Tax, Circle-II, Udaipur. The specific assessment year(s) and the amount in dispute are not recorded in the judgment. The procedural history leading to this writ petition is not detailed. The parties are in agreement that the controversy in this case is identical to another case decided on the same date.

What were the issues?

1. Whether the present writ petition is covered by the judgment of even date in D.B. Civil Writ Petition No.2989/2015 (Silver Spring Construction private limited Vs. Commissioner Of Income Tax Udaipur. and Anr.)? (Question of law) Assessee's Contention: The assessee, through its counsel, agreed that the controversy is squarely covered by the aforementioned judgment. Revenue's Contention: The revenue, through its counsel, also agreed that the controversy is squarely covered by the aforementioned judgment.

AI-generated summary — verify with the full judgment below

[2025:RJ-JD:34574-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Civil Writ Petition No. 2987/2015 Silver Spring Construction private limited shantivan, Fatehpura Badela Road, Udaipur. Through its Director Prem Singh Sadhana. ----Petitioner Versus 1. Commissioner Of Income Tax Udaipur. 2. Dy. Commissioner of Income Tax Circle-II, 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 Judgment / Order 05/08/2025 Learned counsel for the parties are in agreement that the controversy involved in the present case is squarely covered by a judgment of even date rendered in D.B. Civil Writ Petition No.2989/2015 (Silver Spring Construction private limited Vs. Commissioner Of Income Tax Udaipur. and Anr.). For the self same reasons, the present writ petition is also disposed of in terms of the judgment rendered by this Court in the case of Silver Spring (supra). (ANUROOP SINGHI),J (VINIT KUMAR MATHUR),J 154-Payal/- Powered by TCPDF (www.tcpdf.org) (Uploaded on 08/08/2025 at 04:35:37 PM) (Downloaded on 27/10/2026 at 11:21:10 PM)

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