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

CW/15184/2025HC RajasthanRJHC02084401202504 December 2025Bench: MAHENDAR KUMAR GOYAL,BHUWAN GOYAL1 pages

AI SummaryRemanded

What did the High Court hold?

The High Court noted that learned counsels for both the petitioner and the respondent submitted that the controversy involved in the present case is no longer res integra and stands resolved by a co-ordinate Bench order of the Court 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). Based on this joint submission, the Court ordered the disposal of the instant writ petition in terms of the aforementioned co-ordinate Bench order. The operative direction was to dispose of the writ petition in accordance with the precedent. No specific issue was decided on merits by this bench; the decision was based on the submission that the issue was already settled by a prior order.

What were the facts?

The petitioner, Ram Babu Gupta, filed a writ petition before the Rajasthan High Court, Jaipur Bench. The respondent was the Deputy Commissioner of Income Tax, Central Circle -1, Jaipur. The writ petition challenged an order or action by the Income Tax Department. 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 controversy involved in the present writ petition 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 counsel for the petitioner submitted that the controversy is no longer res integra and has been resolved by a co-ordinate Bench order. The petitioner prayed for disposal of the instant writ petition in terms of that order. Revenue's contention: The learned counsel for the respondent did not record any specific contention but was present and represented by counsel. The submission of the petitioner's counsel was accepted, implying no objection or agreement with the precedent.

AI-generated summary — verify with the full judgment below

[2025:RJ-JP:49256-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 15184/2025 Ram Babu Gupta Son Of Ram Kishore Khandelwal, 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 For Petitioner(s) : Mr. Aditya Vijay For Respondent(s) : Mr. Siddharth Bapna assisted by Ms. Tanushka Saxena HON'BLE MR. JUSTICE MAHENDAR KUMAR GOYAL HON'BLE MR. JUSTICE BHUWAN GOYAL Judgment / Order 04/12/2025 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/2

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