SHREE CEMENT LIMITED vs. DEPUTY COMMISSIONER OF INCOME-TAX

CW/19798/2025HC RajasthanRJHC02109959202525 February 2026Bench: INDERJEET SINGH,RAVI CHIRANIA1 pages

AI SummaryRemanded

What did the High Court hold?

The Tribunal, in essence, accepted the submission made by the learned counsel for the parties that the issue involved in the present writ petition had already been considered and decided by a Co-ordinate Bench of the High Court. The Court referred to a specific prior judgment, Shree Cement Limited Vs. Deputy Commissioner of Income Tax & Anr. (D.B. Civil Writ Petition No.22244/2018), decided on 04.08.2025. Based on this prior decision, the present writ petition was disposed of. The reasoning is that a Co-ordinate Bench's decision on an identical issue serves as precedent for the current bench. The operative direction was to dispose of the writ petition in line with the aforementioned judgment, and all pending applications were also disposed of accordingly. No specific issue was left undecided; rather, the entire petition was resolved by applying the prior ruling.

What were the facts?

The petitioner, Shree Cement Limited, filed a writ petition before the High Court of Judicature for Rajasthan, Bench at Jaipur. The respondents are the Deputy Commissioner of Income-Tax, International Taxation, Jaipur, and the Additional Commissioner of Income Tax, Range - 3, New Delhi. The writ petition challenges an order or action by the revenue authorities. The procedural history indicates that the parties' counsel submitted that the issue in this writ petition had already been considered and decided by a Co-ordinate Bench of the same Court in a previous matter involving the same petitioner.

What were the issues?

1. Whether the issue involved in the present writ petition has been conclusively decided by a Co-ordinate Bench of this Court in a prior case involving the same petitioner? Assessee's Contention: The assessee, through their counsel, submitted that the issue in the present writ petition has already been considered and decided by a Co-ordinate Bench of this Court in the matter of Shree Cement Limited Vs. Deputy Commissioner of Income Tax & Anr. (D.B. Civil Writ Petition No.22244/2018) decided on 04.08.2025. Revenue's Contention: The judgment records no specific contention from the revenue regarding the issue itself, but implicitly agrees with the assessee's submission by not opposing the disposal on the basis of the prior judgment.

AI-generated summary — verify with the full judgment below

[2026:RJ-JP:8808-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 19798/2025 Shree Cement Limited, Having Registered Office At Bangur Nagar, Beawar-305901 Rajasthan Through Its Jt. President Commercial Arvind Khicha S/o Shri Inder Mal Khicha Aged About 61 Years R/o 5-6, Nanesh Nagar, Near Jawahar Bhawan, Vinod Nagar, Beawar-305901 ----Petitioner Versus 1. Deputy Commissioner Of Income-Tax, International Taxation, Jaipur 2. Additional Commissioner Of Income Tax, Range - 3, New Delhi ----Respondents For Petitioner(s) : Mr. Sanjay Jhanwar, Sr. Adv., through V.C. assisted by Mr. Rajat Sharma Mr. Shubhendra Singh Mr. Prakul Khurana For Respondent(s) : Mr. Shantanu Sharma with Mr. Parth Vashishtha Mr. Aditya Doda HON'BLE MR. JUSTICE INDERJEET SINGH HON'BLE MR. JUSTICE RAVI CHIRANIA Order 25/02/2026 Learned counsel for the parties 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 Shree Cement Limited Vs. Deputy Commissioner of Income Tax & Anr. (D.B. Civil Writ Petition No.22244/2018) decided on 04.08.2025. In that view of the matter, the present writ petition is disposed of in view of the judgment passed by the Co-ordinate Bench of this Court in the matter of Shree Cement Limited (supra). All the pending application(s), if any, also stands disposed of. (RAVI CHIRANIA),J (INDERJEET SINGH),J Upendra Pratap Singh /91 (same)

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