ASHWANI GUPTA S/O SHRI HARI NARAYAN AGARWAL vs. DEPUTY COMMISSIONER OF INCOME TAX

CW/15581/2025HC RajasthanRJHC02087089202506 December 2025Bench: MAHENDAR KUMAR GOYAL,BHUWAN GOYAL6 pages

AI SummaryPartly Allowed

What did the High Court hold?

The High Court held that the issue involved in the present writ petitions is no longer res integra and has 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. Consequently, the Court ordered the disposal of the instant writ petitions in terms of the aforementioned precedent. The reasoning is based on the joint submission of the counsels for both parties, indicating a consensus that the matter has been decided by a higher judicial authority within the same court. The ratio decidendi is that when a co-ordinate bench has already decided a common issue, subsequent similar matters should be disposed of in line with that decision. The operative direction was to dispose of the petitions accordingly. No issue was expressly left undecided.

What were the facts?

The judgment consolidates multiple writ petitions filed by various individuals, including Ram Babu Gupta, Ashwani Gupta, and Anil Singhvi, against different Income Tax authorities in Jaipur. The petitioners are challenging 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. The procedural history indicates that these petitions were heard together as they involve a common issue. The counsels for the petitioners and respondents jointly submitted that the controversy is no longer res integra and 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 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, and pray for disposal of the instant writ petitions in terms thereof. Revenue's Contention: The judgment records no specific argument for the revenue, but their counsel was present and participated in the joint submission regarding the resolution of the issue by the cited precedent.

AI-generated summary — verify with the full judgment below

[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 1. Dgit (Inv.) Rajasthan, Income-Tax Department, Ncr Building, Statue Circle, Jaipur. 2. Principal Commissioner Of Income Tax, Income Tax Department, Ncr Building, Statue Circle, Jaipur 3. 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 1. Dgit (Inv.) Rajasthan, Income-Tax Department, Ncr Building, Statue Circle, Jaipur. 2. Principal Commissioner Of Income Tax, Income Tax Department, Ncr Building, Statue Circle, Jaipur 3. 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 1. Dgit (Inv.) Rajasthan, Income-Tax Department, Ncr Building, Statue Circle, Jaipur. 2. Principal Commissioner Of Income Tax, Income Tax Department, Ncr Building, Statue Circle, Jaipur 3. 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 1. Dgit (Inv.) Rajasthan, Income-Tax Department, Ncr Building, Statue Circle, Jaipur. 2. Principal Commissioner Of Income Tax, Income Tax Department, Ncr Building, Statue Circle, Jaipur 3. 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 1. 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 1. Deputy Commissioner Of Income Tax, Central Circle-4, Jaipur Having Its Address, 4Th Floor, Jeevan Nidhi, Lic Building, Ambedkar Circle, Jaipur. 2. 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 1. Deputy Commissioner Of Income Tax, Central Circle- 4, Jaipur Having Its Address, 4Th Floor, Jeevan Nidhi, Lic Building, Ambedkar Circle, Jaipur. 2. 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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