GANPAT LAL MALI vs. ITO WARD 7(1) JAIPUR, OFFICE OF INCOME TAX OFFICER

CW/11090/2024HC RajasthanRJHC02055388202401 April 2026Bench: MAHENDAR KUMAR GOYAL,BHUWAN GOYAL1 pages

AI SummaryRemanded

What did the High Court hold?

The High Court held that the issue involved in the present writ petition is no longer res integra and has been resolved by a Co-ordinate Bench order dated 22.03.2024 in the case of Meena V Kumar Vs. Principal Chief Commissioner of Income Tax (D.B. Civil Writ Petition No.15115/2022). Consequently, the Court ordered the disposal of the instant writ petition in terms of that order. The reasoning is based on the principle of judicial precedent, where a decision of a Co-ordinate Bench on a similar issue is binding. The ratio decidendi is that if an issue has been authoritatively decided by a Co-ordinate Bench, subsequent similar matters should be disposed of in accordance with that decision. The operative direction was to dispose of the writ petition accordingly. No issue was expressly left undecided.

What were the facts?

The petitioner, Savitri Devi, through her legal representatives, filed a writ petition before the Rajasthan High Court, Jaipur Bench. The respondents are the Income Tax Officer (ITO) Ward 7(1), Jaipur, and the Principal Commissioner of Income Tax (PCIT)-2, Jaipur. The writ petition challenges an order or action by the revenue authorities. The specific assessment year(s) and the amount in dispute are not recorded in the judgment. The procedural history indicates that the matter was brought before the High Court via a writ petition.

What were the issues?

1. Whether the present writ petition can be disposed of in terms of the order passed by a Co-ordinate Bench of this Court dated 22.03.2024 in the case of Meena V Kumar Vs. Principal Chief Commissioner of Income Tax: D.B. Civil Writ Petition No.15115/2022? Assessee's contention: The learned counsel for the petitioner submitted that the issue involved in the present writ petition is no longer res integra and stands resolved by the aforementioned Co-ordinate Bench order. Therefore, the petitioner prays for disposal of the instant writ petition in terms of that order. Revenue's contention: The learned counsel for the respondents agreed with the petitioner's submission that the issue is resolved by the Co-ordinate Bench order and did not present any contrary arguments.

AI-generated summary — verify with the full judgment below

[2026:RJ-JP:13589-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 11090/2024 Ganpat Lal Mali, Through L/r Savitri Devi W/o Late Ganpat Lal Mali Age 55 Years Residence Address At 22, New Sabji Mandi, Chomu, Jaipur- 303702, Rajasthan. ----Petitioner Versus 1. ITO Ward 7(1) Jaipur, Office Of Income Tax Officer, Income Tax Department, Jaipur 302015, Rajasthan. 2. PCIT-2, Jaipur, Income Tax Department, Jaipur- 302001, Rajasthan. ----Respondents For Petitioner(s) : Mr. Ashok Kumar Gupta For Respondent(s) : Mr. Sandeep Pathak with Ms. Jaya P. Pathak HON'BLE MR. JUSTICE MAHENDAR KUMAR GOYAL HON'BLE MR. JUSTICE BHUWAN GOYAL Order 01/04/2026 Learned counsels for the respective parties submit that the issue involved herein is no more res integra and stands resolved by a Co-ordinate Bench order of this Court dated 22.03.2024 passed in case of Meena V Kumar Vs. Principal Chief Commissioner of Income Tax: D.B. Civil Writ Petition No.15115/2022 and pray for disposal of the instant writ petition in terms thereof. Ordered accordingly. Pending application(s), if any, also stand(s) disposed of. (BHUWAN GOYAL),J (MAHENDAR KUMAR GOYAL),J RINCHU /73

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