RAM BABU GUPTA SON OF RAM KISHORE KHANDELWAL vs. ASSISTANT COMMISSIONER OF INCOME TAX,

CW/15188/2025HC RajasthanRJHC02084370202506 December 2025Author: MAHENDAR KUMAR GOYAL,BHUWAN GOYAL6 pages

AI SummaryPartly Allowed

What did the High Court hold?

The High Court of Judicature for Rajasthan, Bench at Jaipur, held that the issue involved in the present writ petitions was no longer res integra and had been resolved by a co-ordinate Bench order dated 16.09.2025 in the case of Shri Ravi Agarwal Vs. Income-Tax Officer and Ors. (D.B. Civil Writ Petition No.11981/2025). Consequently, the Court ordered the disposal of the instant writ petitions in terms of the aforementioned precedent. The reasoning is based on the parties' consensus that the matter is settled by prior judicial pronouncement. No specific findings on the merits of the individual cases were made, as the disposal was based on the established legal position. Any pending applications were also disposed of accordingly. The judgment does not leave any issue undecided.

What were the facts?

The judgment concerns multiple writ petitions filed by various individuals, including Ram Babu Gupta, Ashwani Gupta, and Anil Singhvi, against different Income Tax authorities in Jaipur. The petitions challenge orders or actions taken by the revenue. The specific assessment years and the exact nature of the orders under challenge are not detailed in the provided text. However, the core issue across all petitions is stated to be common and no longer 'res integra' (a matter not open to dispute). The parties have jointly submitted that the controversy has been resolved by a previous order of a co-ordinate bench of the same High Court.

What were the issues?

1. Whether the issue involved in the present writ petitions is no longer res integra and 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 respective parties submit that the controversy involved in the present cases is no more res integra and 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, and pray for disposal of the instant writ petitions in terms thereof. Revenue's Contention: The judgment records no specific argument from the revenue. The parties, including the revenue's counsel, appear to have agreed to the assessee's submission regarding the precedent.

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[2025:RJ-JP:49658-DB] [2025:RJ-JP:49672-DB] [2025:RJ-JP:49659-DB] [2025:RJ-JP:49673-DB] [2025:RJ-JP:49661-DB] [2025:RJ-JP:49676-DB] [2025:RJ-JP:49662-DB] [2025:RJ-JP:49678-DB] [2025:RJ-JP:49668-DB] [2025:RJ-JP:49679-DB] [2025:RJ-JP:49670-DB] [2025:RJ-JP:49680-DB] [2025:RJ-JP:49671-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 15201/2025 Ram Babu Gupta Son Of Ram Kishore Khandelwal, Aged About 60 Years, Having His Address At C-87, Sethi Colony, Jaipur. ----Petitioner Versus Deputy Commissioner Of Income Tax, Central Circle-1, Jaipur Having Its Address, 4Th Floor, Jeevan Nidhi, Lic Building, Ambedkar Circle, Jaipur. ----Respondent Connected with D.B. Civil Writ Petition No. 15221/2025 Ram Babu Gupta Son Of Ram Kishore Khandelwal, Aged About 60 Years, Having His Address At C-87, Sethi Colony, Jaipur. ----Petitioner Versus Deputy Commissioner Of Income Tax, Central Circle -1, Jaipur Having Its Address, 4Th Floor, Jeevan Nidhi, Lic Building, Ambedkar Circle, Jaipur ----Respondent D.B. Civil Writ Petition No. 15508/2025 Ashwani Gupta S/o Shri Hari Narayan Agarwal, Aged About 50 Years, R/o P.no. 13, Shubham Enclave, Civil Lines Phatak, C-Scheme Jaipur-302001. ----Petitioner Versus Assistant Commissioner Of Income Tax, Central Circle-2, Jaipur Having Its Address, 4Th Floor, Jeevan Nidhi, Lic Building, Ambedkar Circle, Jaipur.

[2025:RJ-JP:49658-DB] (2 of 6) [CW-15201/2025] ----Respondent D.B. Civil Writ Petition No. 15524/2025 Ashwani Gupta S/o Shri Hari Narayan Agarwal, Aged About 50 Years, R/o- P. No. 13, Shubham Enclave, Civil Lines Phatak, C- Scheme Jaipur-302001. ----Petitioner Versus Assistant Commissioner Of Income Tax, Central Circle - 2, Jaipur Having Its Address, 4Th Floor, Jeevan Nidhi, Lic Building, Ambedkar Circle, Jaipur. ----Respondent D.B. Civil Writ Petition No. 15601/2025 Ashwani Gupta S/o Shri Hari Narayan Agarwal, Aged About 50 Years, R/o- P. No. 13, Shubham Enclave, Civil Lines Phatak, C-Scheme Jaipur-302001. ----Petitioner Versus Assistant Commissioner Of Income Tax, Central Circle - 2, Jaipur Having Its Address, 4Th Floor, Jeevan Nidhi, Lic Building, Ambedkar Circle, Jaipur. ----Respondent D.B. Civil Writ Petition No. 18932/2025 Anil Singhvi S/o Narpat Chand Singhvi, S-137, Mahaveer Nagar, Tonk Road, Jaipur - 302018 ----Petitioner Versus

Dgit (Inv.) Rajasthan, Income-Tax Department, Ncr Building, Statue Circle, Jaipur.

Principal Commissioner Of Income Tax, Income Tax Department, Ncr Building, Statue Circle, Jaipur

Deputy Commissioner Of Income Tax, Central Circle-4, Income Tax Department, Ncr Building, Statue Circle,

[2025:RJ-JP:49658-DB] (3 of 6) [CW-15201/2025] Jaipur ----Respondents D.B. Civil Writ Petition No. 19201/2025 Anil Singhvi S/o Narpat Chand Singhvi, S-137, Mahaveer Nagar, Tonk Road, Jaipur - 302018 ----Petitioner Versus

Dgit (Inv.) Rajasthan, Income-Tax Department, Ncr Building, Statue Circle, Jaipur.

Principal Commissioner Of Income Tax, Income Tax Department, Ncr Building, Statue Circle, Jaipur

Deputy Commissioner Of Income Tax, Central Circle-4, Income Tax Department, Ncr Building, Statue Circle, Jaipur ----Respondents D.B. Civil Writ Petition No. 19202/2025 Anil Singhvi S/o Narpat Chand Singhvi, S-137, Mahaveer Nagar, Tonk Road, Jaipur - 302018 ----Petitioner Versus

Dgit (Inv.) Rajasthan, Income-Tax Department, Ncr Building, Statue Circle, Jaipur.

Principal Commissioner Of Income Tax, Income Tax Department, Ncr Building, Statue Circle, Jaipur

Deputy Commissioner Of Income Tax, Central Circle-4, Income Tax Department, Ncr Building, Statue Circle, Jaipur ----Respondents D.B. Civil Writ Petition No. 19203/2025 Anil Singhvi S/o Narpat Chand Singhvi, S-137, Mahaveer Nagar, Tonk Road, Jaipur - 302018 ----Petitioner

[2025:RJ-JP:49658-DB] (4 of 6) [CW-15201/2025] Versus

Dgit (Inv.) Rajasthan, Income-Tax Department, Ncr Building, Statue Circle, Jaipur.

Principal Commissioner Of Income Tax, Income Tax Department, Ncr Building, Statue Circle, Jaipur

Deputy Commissioner Of Income Tax, Central Circle-4, Income Tax Department, Ncr Building, Statue Circle, Jaipur ----Respondents D.B. Civil Writ Petition No. 15188/2025 Ram Babu Gupta Son Of Ram Kishore Khandelwal, Aged About 60 Years, Having His Address At C-87, Sethi Colony, Jaipur. ----Petitioner Versus

Assistant Commissioner Of Income Tax, Circle-4, Jpr, New Central Revenue Building, Bhagwan Das Road, Jaipur-302005. 2. Deputy Commissioner Of Income Tax, Central Circle - 1, Jaipur Having Its Address, 4Th Floor, Jeevan Nidhi, Lic Building, Ambedkar Cirlce, Jaipur. ----Respondents D.B. Civil Writ Petition No. 15526/2025 Ashwani Gupta S/o Shri Hari Narayan Agarwal, Aged About 50 Years, R/o P.no. 13, Shubham Enclave, Civil Lines Phatak, C-Scheme Jaipur-302001. ----Petitioner Versus

Deputy Commissioner Of Income Tax, Central Circle-4, Jaipur Having Its Address, 4Th Floor, Jeevan Nidhi, Lic Building, Ambedkar Circle, Jaipur.

Assistant Commissioner Of Income Tax, Central Circle- 2, Jaipur Having Its Address, 4Th Floor, Jeevan Nidhi, Lic Building, Ambedkar Circle, Jaipur. ----Respondents

[2025:RJ-JP:49658-DB] (5 of 6) [CW-15201/2025] D.B. Civil Writ Petition No. 15581/2025 Ashwani Gupta S/o Shri Hari Narayan Agarwal, Aged About 50 Years, R/o P. No. 13, Shubham Enclave, Civil Lines Phatak, C-Scheme, Jaipur-302001. ----Petitioner Versus

Deputy Commissioner Of Income Tax, Central Circle- 4, Jaipur Having Its Address, 4Th Floor, Jeevan Nidhi, Lic Building, Ambedkar Circle, Jaipur.

Assistant Commissioner Of Income Tax, Central Circle-2, Jaipur Having Its Address, 4Th Floor, Jeevan Nidhi, Lic Building, Ambedkar Circle, Jaipur. ----Respondents D.B. Civil Writ Petition No. 15593/2025 Ashwani Gupta S/o Shri Hari Narayan Agarwal, Aged About 50 Years, R/o-P. No.13, Shubham Enclave, Civil Lines Phatak, C- Scheme Jaipur-302001. ----Petitioner Versus Assistant Commissioner Of Income Tax, Central Circle - 2, Jaipur Having Its Address, 4Th Floor, Jeevan Nidhi, Lic Building, Ambedkar Circle, Jaipur. ----Respondent For Petitioner(s) : Mr. Aditya Vijay assisted by Mr. N.S. Bhati Mr. P.K. Kasliwal with Mr. Priyesh Kasliwal Ms. Monika Kachhawaha For Respondent(s) : Mr. Siddharth Bapna assisted by Ms. Tanushka Saxena Ms. Chinki Choudhary HON'BLE MR. JUSTICE MAHENDAR KUMAR GOYAL HON'BLE MR. JUSTICE BHUWAN GOYAL

[2025:RJ-JP:49658-DB] (6 of 6) [CW-15201/2025] Judgment / Order 06/12/2025 Since, the issue involved in these petitions is common, they are being tagged. Learned counsels for the respective parties submit that the controversy involved in the present cases is no more res integra and 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 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 Manish/14, 19-22, 24-27 & s-69-72

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