ASHOK PARWAL (AY 2011-12) S/O SHRI RADHEY SHYAM PARWAL vs. ASSISTANT COMMISSIONER OF INCOME TAX

CW/1625/2026HC RajasthanRJHC02004732202627 February 2026Bench: INDERJEET SINGH,RAVI CHIRANIA1 pages

AI SummaryRemanded

What did the High Court hold?

The High Court, upon being informed by the petitioner's counsel that the issue in the present writ petition was identical to that decided by a Co-ordinate Bench in the case of Pramod Jain (supra) on January 27, 2026, disposed of the present writ petition in view of the said judgment. The Court did not independently decide the merits of the case but relied on the precedent set by the Co-ordinate Bench. The specific findings and reasoning of the Pramod Jain judgment are not detailed in this order, nor is the operative direction beyond disposing of the petition. No issue was expressly left undecided.

What were the facts?

The petitioner, Ashok Parwal, filed a writ petition before the Rajasthan High Court, Jaipur Bench, challenging an order or action by the Assistant Commissioner of Income Tax, Central Circle - 4, Jaipur. The assessment year involved is 2011-12. The petitioner's counsel submitted that the issue in the present writ petition has already been considered and decided by a Co-ordinate Bench of the same Court in the case of Pramod Jain Vs. Assistant Commissioner of Income Tax and other connected matters, decided on January 27, 2026. Based on this submission, the Court disposed of the present writ petition.

What were the issues?

1. Whether the issue involved in the present writ petition is identical to the issue decided by a Co-ordinate Bench of this Court in D.B. Civil Writ Petition No.18359/2025 (Pramod Jain Vs. Assistant Commissioner of Income Tax) and other connected matters decided on 27.01.2026? Assessee's Contention: The petitioner's counsel argued that the issue in the present writ petition has already been decided by a Co-ordinate Bench of the High Court in the case of Pramod Jain (supra). Therefore, the present petition should be disposed of in line with that decision. Revenue's Contention: The judgment does not record any specific contention from the respondent revenue.

AI-generated summary — verify with the full judgment below

[2026:RJ-JP:9148-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 1625/2026 Ashok Parwal (Ay 2011-12) S/o Shri Radhey Shyam Parwal, Aged About 59 Years, R/o M-57, Mahesh Colony, Tonk Phatak, Lal Kothi, Jaipur, Rajasthan - 302015. ----Petitioner Versus Assistant Commissioner Of Income Tax, Central Circle - 4, 416, 4Th Floor, Jeevan Nidhi-2, Lic Building, Ambedkar Circle, Jaipur, Rajasthan. ----Respondent For Petitioner(s) : Mr. Rajat Sharma on behalf of Mr. Vedant Agrawal For Respondent(s) : Mr. Siddharth Bapna with Ms. Tanushka Saxena HON'BLE MR. JUSTICE INDERJEET SINGH HON'BLE MR. JUSTICE RAVI CHIRANIA Order 27/02/2026 Learned counsel for the petitioner submits that the issue involved in this writ petition has already been considered and decided by the Co-ordinate Bench of this Court in the matter of D.B. Civil Writ Petition No.18359/2025 (Pramod Jain Vs. Assistant Commissioner of Income Tax) along with other connected matters decided on 27.01.2026. In that view of the matter, the present writ petition stands disposed of in view of the judgment passed by the Co-ordinate Bench of this Court in the matter of Pramod Jain (supra). (RAVI CHIRANIA),J (INDERJEET SINGH),J Upendra Pratap Singh /75

Recent GST High Court judgments

Search GST case law →