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

CW/15601/2025HC RajasthanRJHC02087106202506 December 2025Bench: MAHENDAR KUMAR GOYAL,BHUWAN GOYAL6 pages

AI SummaryRemanded

What did the High Court hold?

The High Court of Judicature for Rajasthan, Bench at Jaipur, held that the issue involved in all the writ petitions is common and no longer res integra. The court noted that the controversy has been resolved by a co-ordinate bench's 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. Based on this submission by the learned counsels for both the petitioners and the respondents, the court ordered the disposal of the instant writ petitions in terms of the aforementioned co-ordinate bench order. The ratio decidendi is that if a consistent view has been taken by a co-ordinate bench on a common issue, subsequent similar matters should be disposed of in line with that precedent, thereby promoting judicial efficiency and consistency. Pending applications, if any, were also disposed of.

What were the facts?

The judgment consolidates multiple writ petitions filed by different petitioners, including Ram Babu Gupta, Ashwani Gupta, and Anil Singhvi, against various Income Tax authorities. 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. However, the core issue across all petitions is a common controversy that the learned counsels for the parties submit has been resolved by a co-ordinate bench of the same court.

What were the issues?

1. Whether the controversy 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 therefore, pray for disposal of the instant writ petitions in terms thereof. Revenue's Contention: The judgment does not record any specific contentions from the revenue's side. However, by agreeing to the disposal in terms of the co-ordinate bench order, it can be inferred that the revenue does not contest the applicability of the 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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