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

CW/15187/2025HC RajasthanRJHC02084392202504 December 2025Bench: MAHENDAR KUMAR GOYAL,BHUWAN GOYAL1 pages

AI SummaryRemanded

What did the High Court hold?

The Tribunal held that the controversy involved in the present writ petition was no longer res integra and stood 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. Consequently, the writ petition was disposed of in terms of the said co-ordinate Bench order. The reasoning is based on the submission of both parties that the issue is settled. The ratio decidendi is that if a co-ordinate bench has already decided a matter, subsequent similar matters should be disposed of in line with that precedent. The operative direction was to dispose of the writ petition accordingly. No issue was expressly left undecided.

What were the facts?

The petitioner, Ram Babu Gupta, filed a writ petition before the Rajasthan High Court, Jaipur Bench. The respondent is the Deputy Commissioner of Income Tax, Central Circle -1, Jaipur. The writ petition challenges an order or action by the respondent. 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 stands resolved by a co-ordinate Bench order, praying for disposal of the instant writ petition in terms thereof. Revenue's Contention: The learned counsel for the respondent submitted that the controversy is no longer res integra and stands resolved by a co-ordinate Bench order, praying for disposal of the instant writ petition in terms thereof.

AI-generated summary — verify with the full judgment below

[2025:RJ-JP:49257-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 15187/2025 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, Ambed- kar Cirlce, 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 dis- posal 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/3

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