NINANIYA ESTATES LIMITED vs. ASSISTANT COMMISSIONER OF INCOME TAX,

CW/18526/2025HC RajasthanRJHC02103928202502 December 2025Bench: MAHENDAR KUMAR GOYAL,BHUWAN GOYAL1 pages

AI SummaryRemanded

What did the High Court hold?

The High Court, upon being informed by the learned counsels for both the petitioner and the respondents that the controversy involved in the present case was no longer res integra and had 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, ordered accordingly. The principle derived is that if a matter is covered by a prior decision of a co-ordinate bench, subsequent similar matters will be disposed of in terms of that precedent. The operative direction was to dispose of the writ petition in terms of the aforementioned co-ordinate Bench order. No issue was expressly left undecided.

What were the facts?

The petitioner, Ninaniya Estates Limited, filed a writ petition before the Rajasthan High Court at Jaipur. The respondents were the Assistant Commissioner of Income Tax and the Deputy Commissioner of Income Tax, Circle-1, Jaipur. The writ petition challenged an order or action by the revenue authorities. The counsels for both the petitioner and the respondents submitted that the issue in the present case was no longer res integra and had been resolved by a co-ordinate Bench of the High Court. They prayed for the disposal of the instant writ petition in terms of that earlier order. The specific assessment year(s) and the amount in dispute are not recorded in the judgment. The procedural history prior to the writ petition is not detailed.

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 petitioner's counsel, along with the revenue's counsel, submitted that the controversy is no longer res integra and prayed for disposal of the writ petition in terms of the co-ordinate Bench order. No specific authorities or precedents were named by the petitioner in this submission. Revenue's Contention: The revenue's counsel concurred with the petitioner's submission that the controversy is no longer res integra and prayed for disposal of the writ petition in terms of the co-ordinate Bench order. No specific authorities or precedents were named by the revenue in this submission.

AI-generated summary — verify with the full judgment below

[2025:RJ-JP:48895-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 18526/2025 Ninaniya Estates Limited, Having Its Office At 160, Karni Vihar, Near Rawat Mahila College, Ajmer Road Jaipur-302018 Through Its Authorized Representative Prateik Rao. ----Petitioner Versus 1. Assistant Commissioner Of Income Tax, Circle-1, Jaipur, Ncr Building, Statue Circle, Jaipur. 2. Deputy Commissioner Of Income Tax, Circle-1, Jaipur, Ncr Building, Statue Circle, Jaipur. ----Respondents For Petitioner(s) : Mr. Aditya Vijay For Respondent(s) : Ms. Kriti Kalawatia for Mr. Nitin Jain HON'BLE MR. JUSTICE MAHENDAR KUMAR GOYAL HON'BLE MR. JUSTICE BHUWAN GOYAL Order 02/12/2025 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/oShri Satya Narayan Agarwal Vs. Income-Tax Officer andOrs.; 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 Anu/12

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