SHIVKARAN JANU SON OF SANWARMAL JANU, vs. INCOME TAX OFFICER

CW/17030/2025HC RajasthanRJHC02095659202508 December 2025Bench: MAHENDAR KUMAR GOYAL,BHUWAN GOYAL1 pages

AI SummaryRemanded

What did the High Court hold?

The High Court of Judicature for Rajasthan, Bench at Jaipur, held that the controversy involved in the present writ petition is no longer res integra and stands resolved by a co-ordinate bench order of the same 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 submission by both parties, 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 accordingly. No specific issue was left undecided; the decision was based on the precedent of a co-ordinate bench.

What were the facts?

The petitioner, Shivkaran Janu, proprietor of M/s New Geetanjali Jewellers, filed a writ petition before the Rajasthan High Court, Jaipur Bench. The respondent is the Income Tax Officer, Ward 1, Jhunjhunu. The specific assessment year(s) and the exact nature of the order or action under challenge are not detailed in the provided text. The procedural history indicates that the matter was brought before the High Court through a writ petition. The counsels for both the petitioner and the respondent informed the court that the controversy in the present case is no longer res integra and 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 petition is no longer res integra and stands resolved by a co-ordinate bench order of this 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? Assessee's Contention: The learned counsels for the petitioner submit that the controversy is no longer res integra and stands resolved by a co-ordinate bench order of this Court, praying for disposal of the instant writ petition in terms thereof. Revenue's Contention: The learned counsels for the respondent submit that the controversy is no longer res integra and stands resolved by a co-ordinate bench order of this Court, praying for disposal of the instant writ petition in terms thereof.

AI-generated summary — verify with the full judgment below

[2025:RJ-JP:49808-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 17030/2025 Shivkaran Janu Son Of Sanwarmal Janu, Aged About 54 Years, Prop M/s New Geetanjali Jewellers Opp Nagar Parishad, Jhunjhunu, R/o Vishwakarma Complex Opp Canara Bank, Jhunjhunu-333001 ----Petitioner Versus Income Tax Officer, Ward 1, Jhunjhunu, Having Its Address Behind Collectorate, Mandawa Road, Jhunjhnunu-333001 ----Respondent For Petitioner(s) : Ms. Apeksha Bapna Ms. Satwika Jha Mr. Rohan Chatter for Mr. Siddharth Ranka For Respondent(s) : Mr. Nitin Jain HON'BLE MR. JUSTICE MAHENDAR KUMAR GOYAL HON'BLE MR. JUSTICE BHUWAN GOYAL Order 08/12/2025 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 Tahir-Gourav/26

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