PANKAJ KUMAR GARG HUF vs. PRINCIPAL COMMISSIONER OF INCOME TAX

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CW/16591/2025HC RajasthanRJHC02088970202506 December 2025Author: MAHENDAR KUMAR GOYAL,BHUWAN GOYAL2 pages
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What did the High Court hold?

The Tribunal (referring to the High Court in this writ petition context) held that the controversy involved in the present writ petition is no longer res integra and has been resolved by a Division Bench order of the same Court dated 11.11.2025 in the case of Samir Andrea Kasliwal versus Principal Chief Commissioner of Income Tax & Ors. (DB Civil Writ Petition No.15349/2024 and other connected matters). Based on this finding, the Court ordered that the present writ petition be disposed of in similar terms as the aforementioned precedent. The reasoning is that the issue has been authoritatively decided by a higher bench of the same court, making it binding precedent. The ratio decidendi is that where a controversy has been settled by a binding judicial pronouncement, subsequent similar matters should follow the same. The operative direction was to dispose of the writ petition accordingly. No issues were expressly left undecided.

What were the facts?

The petitioner, Pankaj Kumar Garg HUF, through its Karta Pankaj Kumar Garg, filed a writ petition before the Rajasthan High Court, Jaipur Bench. The respondents are the Principal Commissioner of Income Tax, the Assessment Unit, and the Union of India. The petition challenges an order or action by the revenue authorities. The specific assessment year(s) and the amount in dispute are not explicitly stated in the provided text. 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 similar terms as the Division Bench order dated 11.11.2025 in the case of Samir Andrea Kasliwal versus Principal Chief Commissioner of Income Tax & Ors. (DB Civil Writ Petition No.15349/2024 and other connected matters)? Assessee's Contention: The learned counsel for the petitioner submits that the controversy involved in the present writ petition is no longer res integra and stands resolved by the aforementioned Division Bench order. They pray for the petition to be disposed of in similar terms. Revenue's Contention: The learned counsel for the respondents, assisting the court, also submits that the controversy involved herein is no more res integra and stands resolved by the Division Bench order dated 11.11.2025. They do not appear to have raised any specific arguments against the petitioner's prayer for disposal in similar terms.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
[2025:RJ-JP:49685-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 16591/2025 Pankaj Kumar Garg HUF, R/o Ax-205 Ashiana Gulmohar Park, Vasundhara Nagar Bhiwadi, Alwar 301019 Rajasthan Through Karta Pankaj Kumar Garg S/o Shri Ram Kumar Garg. ----Petitioner Versus 1. Principal Commissioner Of Income Tax, Income Tax De- partment, Ncr Building, Statue Circle, Jaipur-1. 2. The Assessment Unit, Income Tax Department, National Faceless Assessment Centre, Room No. 401, 2Nd Floor, E- Ramp, Jawaharlal Nehru Stadium, Delhi - 110003 3. Union Of India, Under Secretary To The Government Of India, Department Of Revenue, Ministry Of Finance, North Block, New Delhi-110001 ----Respondents For Petitioner(s) : Mr. P.K. Kalsliwal with Mr. Priyesh Kasliwal Ms. Monika Kachhawaha For Respondent(s) : Mr. Nitin Jain assisted by Ms. Kriti Kalawatia HON'BLE MR. JUSTICE MAHENDAR KUMAR GOYAL HON'BLE MR. JUSTICE BHUWAN GOYAL

Judgment / Order 06/12/2025 Learned counsels for the respective parties submit that the controversy involved herein is no more res integra and stands re- solved by a Division Bench order of this Court dated 11.11.2025 passed in the case of Samir Andrea Kasliwal versus Principal Chief Commissioner of Income Tax & Ors.: DB Civil Writ Pe- tition No.15349/2024 and other connected matters. They,

[2025:RJ-JP:49685-DB] (2 of 2) [CW-16591/2025] therefore, pray that this writ petition may also be disposed of in similar terms. Ordered accordingly. Pending application(s), if any, also stands disposed of. (BHUWAN GOYAL),J (MAHENDAR KUMAR GOYAL),J Manish/23

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