DWARKA PRASAD KHANDELWAL S/O JAGDISH PRASAD KHANDELWAL vs. DGIT INVESTIGATION RAJASTHAN INCOME TAX DEPARTMENT

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CW/19636/2025HC RajasthanRJHC02109713202511 December 2025Author: MAHENDAR KUMAR GOYAL,BHUWAN GOYAL2 pages
AI SummaryRemanded

What did the High Court hold?

The High Court of Judicature for Rajasthan, Bench at Jaipur, decided that the controversy involved in the present writ petitions was no longer res integra and stood resolved by a Co-ordinate Bench order dated 16.09.2025 in the case of Shri Ravi Agarwal S/o Shri Satya Narayan Agarwal Vs. Income-Tax Officer and Ors. (D. B. Civil Writ Petition No.11981/2025). The Court ordered the disposal of the instant writ petitions in terms of the said Co-ordinate Bench order. The specific findings or reasoning of the Co-ordinate Bench order are not detailed in this judgment, nor are the operative directions beyond disposal in terms of the precedent. Any pending applications were also disposed of.

What were the facts?

The petitioner, Dwarka Prasad Khandelwal, filed two writ petitions before the Rajasthan High Court, Jaipur Bench. The petitions were directed against actions taken by various Income Tax authorities, including the Dgit Investigation Rajasthan, Principal Commissioner of Income Tax, Deputy Commissioner of Income Tax, and Assistant Commissioner of Income Tax. In one of the petitions (D.B. Civil Writ Petition No. 19636/2025), the Assistant Commissioner of Income Tax, Circle 6, Jaipur, was impleaded as respondent no. 4 upon oral request. The core of the dispute and the specific assessment years are not explicitly detailed in the provided text.

What were the issues?

1. Whether the controversy involved in the present writ petitions stands resolved by a Co-ordinate Bench order of this Court dated 16.09.2025 passed in the case of Shri Ravi Agarwal S/o Shri Satya Narayan Agarwal Vs. Income-Tax Officer and Ors.; D. B. Civil Writ Petition No.11981/2025. Assessee's Contention: The learned counsels for the petitioner argued that the controversy is no longer res integra and has been resolved by the aforementioned Co-ordinate Bench order. They prayed for disposal of the instant writ petitions in terms of that order. Revenue's Contention: The judgment records no specific contention from the revenue's side regarding the issues. However, their learned counsel was present.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
[2025:RJ-JP:50374-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 19636/2025 Dwarka Prasad Khandelwal S/o Jagdish Prasad Khandelwal, S-5, Mahaveer Nagar, Tonk Road, Jaipur- 302015 ----Petitioner Versus 1. Dgit Investigation Rajasthan Income Tax Department, Income-Tax Department, Ncr Building, Statue Circle, Jaipur. 2. Principal Commissioner Of Income Tax, Income Tax Department, Ncr Building, Statue Circle, Jaipur 3. 4. Deputy Commissioner Of Income Tax, Central Circle-4, Income Tax Department, Ncr Building, Statue Circle, Jaipur Assistant Commissioner of Income Tax, Circle 6, Jaipur NCRB Building, Jaipur ----Respondents Connected with D.B. Civil Writ Petition No. 19640/2025 Dwarka Prasad Khandelwal S/o Jagdish Prasad Khandelwal, S- 5, Mahaveer Nagar, Tonk Road, Jaipur- 302015 ----Petitioner Versus 1. Dgit (Inv.) Rajasthan, Income-Tax Department, Ncr Building, Statue Circle, Jaipur. 2. Principal Commissioner Of Income Tax, Income Tax Department, Ncr Building, Statue Circle, Jaipur 3. Deputy Commissioner Of Income Tax, Central Circle-4, Income Tax Department, Ncr Building, Statue Circle, Jaipur ----Respondents For Petitioner(s) : Mr. P.K.Kasliwal Mr. Priyesh Kasliwal Mr. CM Sharma For Respondent(s) : Mr. Siddarth Bapna [2025:RJ-JP:50374-DB] (2 of 2) [CW-19636/2025] HON'BLE MR. JUSTICE MAHENDAR KUMAR GOYAL HON'BLE MR. JUSTICE BHUWAN GOYAL

Order 11/12/2025 On oral request of learned counsel for the petitioner, Assistant Commissioner of Income Tax, Circle 6, Jaipur is impleaded as respondent no.4 in D.B. Civil Writ Petition No. 19636/2025. Amended cause title filed by the learned counsel for the petitioner is taken on record.

Learned counsels for the respective parties submit that the controversy involved in the present case is no more res integra and stand resolved by a Co-ordinate Bench order of this Court dated 16.09.2025 passed in the case of Shri Ravi Agarwal S/o Shri Satya Narayan Agarwal Vs. Income-Tax Officer and Ors.; D. B. Civil Writ Petition No.11981/2025 and pray for disposal of the instant writ petitions in terms thereof.

Ordered accordingly.

Pending application(s), if any, also stands disposed of. (BHUWAN GOYAL),J (MAHENDAR KUMAR GOYAL),J Anu /62-63

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