BANSAL OIL MILL LIMITED vs. INCOME TAX OFFICER

CW/14304/2025HC RajasthanRJHC02072648202510 December 2025Bench: MAHENDAR KUMAR GOYAL,BHUWAN GOYAL1 pages

AI SummaryRemanded

What did the High Court hold?

The High Court, upon hearing the learned counsels for both parties, acknowledged their submission that the controversy 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. Consequently, the Court ordered the disposal of the instant writ petition in terms of the aforementioned co-ordinate Bench order. The reasoning is based on the principle of judicial discipline and consistency, where a co-ordinate bench's decision on a similar issue is followed. The operative direction was to dispose of the writ petition accordingly. Any pending applications were also disposed of.

What were the facts?

The petitioner, Bansal Oil Mill Limited, through its Director Mr. Surendra Kumar Agarwal, filed a writ petition before the High Court of Judicature for Rajasthan, Bench at Jaipur. The respondent was the Income Tax Officer, Ward-4(2), Jaipur. The writ petition challenged an order or action by the respondent authority. The assessment year(s) and the specific amount in dispute are not recorded in the judgment. The procedural history indicates that the matter was brought before the Court via a writ petition.

What were the issues?

The primary issue before the Tribunal was whether the controversy involved in the present case was res integra (a matter not yet decided) and if it stood resolved by a co-ordinate Bench order. The petitioner argued that the controversy 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 S/o Shri Satya Narayan Agarwal Vs. Income-Tax Officer and Ors.; D.B. Civil Writ Petition No.11981/2025. The petitioner prayed for the disposal of the instant writ petition in terms of that order. The respondent's contentions are not recorded in the judgment.

AI-generated summary — verify with the full judgment below

[2025:RJ-JP:50088-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 14304/2025 Bansal Oil Mill Limited, G-834 (A), Road No. 14, V.k.i. Area, Jaipur- 302013 Through Its Director Mr. Surendra Kumar Agarwal ----Petitioner Versus Income Tax Officer, Ward-4(2), Jaipur Having Its Address At New Central Revenue Building, Bhagwan Dass Road, Jaipur- 302005. ----Respondent For Petitioner(s) : Mr. Siddharth Ranka For Respondent(s) : Mr. Sandeep Pathak HON'BLE MR. JUSTICE MAHENDAR KUMAR GOYAL HON'BLE MR. JUSTICE BHUWAN GOYAL Judgment / Order 10/12/2025 Learned counsels for the respective parties submit that the controversy involved in the present case 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 petition in terms thereof. Ordered accordingly. Pending application(s), if any, also stands disposed of. (BHUWAN GOYAL),J (MAHENDAR KUMAR GOYAL),J Manish/s-143

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