RAJIV JAIN DHANDIA S/O LATE SHRI PREMCHAND DHANDIA vs. DEPUTY COMMISSIONER OF INCOME TAX

CW/2297/2024HC RajasthanRJHC02011629202406 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, disposed of the writ petition based on the submissions of the learned counsels for the respective parties. The Court was informed 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 Ravi Agarwal S/o Shri Satya Narayan Agarwal Vs. Income-Tax Officer and Ors.; D. B. Civil Writ Petition No.11981/2025. Consequently, 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 petition as prayed for by the parties, following the precedent set by the co-ordinate bench. Any pending applications were also disposed of.

What were the facts?

The petitioner, Rajiv Jain Dhandia, filed a writ petition before the Rajasthan High Court at Jaipur. The respondents are the Deputy Commissioner of Income Tax and the Assistant Director of Income Tax (Investigation). The case involves a dispute concerning income tax assessment. The parties, through their learned counsels, 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. They prayed for the disposal of the instant writ petition in terms of that earlier order.

What were the issues?

1. Whether the controversy in the present writ petition is resolved by a previous order of a co-ordinate bench of the Rajasthan High Court? Assessee's Contention: The assessee's counsel submitted that the controversy is no longer res integra and has been resolved by a co-ordinate bench order dated 16.09.2025 in the case of Ravi Agarwal S/o Shri Satya Narayan Agarwal Vs. Income-Tax Officer and Ors.; D. B. Civil Writ Petition No.11981/2025. They prayed for disposal of the instant writ petition in terms of that order. Revenue's Contention: The revenue's counsel did not present any arguments against the assessee's submission. The judgment records no specific argument from the revenue's side regarding the merits of the case, only that they were represented.

AI-generated summary — verify with the full judgment below

[2025:RJ-JP:49698-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 2297/2024 Rajiv Jain Dhandia S/o Late Shri Premchand Dhandia, Aged About 62 Years, R/o 1503, 06, Multifeild Plaza, 3/7 Prat Avenue Tst, Kowloon, Hong Kong, Mumbai, Maharashtra-400051. ----Petitioner Versus 1. Deputy Commissioner Of Income Tax, Central Circle-4, Jaipur, Room No. 416, 4Th Floor, Jeevan Nidhi-Ii, Lic Building, Bhawani Singh Road, Jaipur, Rajasthan-302005 2. Assistant Director Of Income Tax (Inv-2), Jaipur, Room No. 243, Ncr Building, Bhagwan Dass Road, Statue Circle, Jaipur- 302005. ----Respondents For Petitioner(s) : Mr. Gunjan Pathak Ms. Kanishk Singhal Mr. Aditya Bohra Ms. Ishita Rawat through VC For Respondent(s) : Mr. Siddharth Bapna with Ms. Tanushka Saxena Ms. Chinki Choudhary HON'BLE MR. JUSTICE MAHENDAR KUMAR GOYAL HON'BLE MR. JUSTICE BHUWAN GOYAL Order 06/12/2025 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 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/61

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