GOPAL GOYAL S/O SHRI KEDAR LAL GOYAL vs. DEPUTY COMMISSIONER OF INCOME TAX

CW/2915/2021HC RajasthanRJHC02016717202124 September 2025Bench: MAHENDAR KUMAR GOYAL,SANJEET PUROHIT2 pages

AI SummaryRemanded

What did the High Court hold?

The High Court held that the issue involved in the present writ petitions is no longer res integra and stands resolved by a coordinate Bench of the High Court. This decision was based on the order dated 26.03.2025 passed in the case of Friends SPS International India (P) Ltd. & Ors. versus Assistant Commissioner of Income Tax / Deputy Commissioner of Income Tax & Ors. The Court ordered the disposal of the instant matters in terms of this precedent. The reasoning is that a prior judicial pronouncement by a coordinate bench on a similar issue provides a binding resolution. Therefore, the principle is that where a legal issue has been authoritatively decided by a coordinate bench, subsequent similar matters should be decided in conformity with that decision. The operative direction was to dispose of the writ petitions accordingly. No issue was expressly left undecided.

What were the facts?

These are two connected writ petitions filed by different sets of petitioners. In the first petition (D.B. Civil Writ Petition No. 2915/2021), the petitioner is Gopal Goyal. In the second petition (D.B. Civil Writ Petition No. 10814/2021), the petitioners are Ravi Surya Developers Private Limited, Ravi Surya Builders Private Limited, Greater Sitapura Developers Private Limited, Ravindra Pratap Singh Parihar, and Ravi Surya Affordable Homes Private Limited. The respondents in both petitions are income tax authorities and the Income Tax Settlement Commission. The petitions challenge orders or actions related to their income tax assessments. The specific assessment years and the exact nature of the orders under challenge are not detailed in the provided text. The procedural history leading to these writ petitions is also not elaborated.

What were the issues?

The primary issue before the High Court is whether the present writ petitions can be disposed of in terms of a previous order passed by a coordinate bench of the same High Court. The parties are seeking resolution of their respective income tax disputes. The judgment indicates that the issue involved is no longer res integra and has been resolved by a coordinate bench in the case of Friends SPS International India (P) Ltd. & Ors. versus Assistant Commissioner of Income Tax / Deputy Commissioner of Income Tax & Ors. The petitioners are praying for disposal of their matters in accordance with this precedent. The revenue's contentions are not explicitly recorded, but their participation as respondents implies they would have had a stance on the matter, likely in opposition to the petitioners' claims or in support of the precedent being applied. No specific provisions of the Income Tax Act are named in the context of the arguments.

AI-generated summary — verify with the full judgment below

[2025:RJ-JP:39395-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 2915/2021 Gopal Goyal S/o Shri Kedar Lal Goyal, R/o B-10, Gopal Krishna Nikunj, Tulsidasji Ki Bagichi, Janta Colony, Jaipur. ----Petitioner Versus 1. Deputy Commissioner Of Income Tax, Central Circle I, NCR Building, Statue Circle, Jaipur. 2. Income Tax Settlement Commission, 4Th Floor, Lok Nayak Bhavan, New Delhi 110003 3. Union Of India, Through Secretary, Ministry Of Finance, 3Rd Floor, Jeevan Deep Building, Sansad Marg, New Delhi 110001 ----Respondents Connected With D.B. Civil Writ Petition No. 10814/2021 1. Ravi Surya Developers Private Limited, K-47-48, Himmat Nagar, Tonk Road, Jaipur Through Authorised Signatory Ravindra Pratap Singh Parihar 2. Ravi Surya Builders Private Limited, K-48, Himmat Nagar, Tonk Road, Jaipur Through Authorised Signatory Ravindra Pratap Singh Parihar 3. Greater Sitapura Developers Private Limited, F-139, Sitapura Industrial Area, Tonk Road, Jaipur Through Authorised Signatory Ravindra Pratap Singh Parihar 4. Ravindra Pratap Singh Parihar, S/o Shri Bhagwan Singh Parihar, Aged About 47 Years, R/o P-28, Raj Aangan, Nri Colony, Pratap Nagar, Sanganer, Jaipur 5. Ravi Surya Affordable Homes Private Limited, E-172 A, Uttam Tower, Ramesh Marg, C-Scheme, Jaipur Through Authorised Signatory Ravindra Pratap Singh Parihar ----Petitioners Versus 1. Assistant Commissioner Of Income Tax, Central Circle 3 Jaipur, New Central Revenue Building, Statue Circle, Jaipur 2. 2. Income Tax Settlement Commission, 4Th Floor, Lok Nayak Bhavan, New Delhi 110003 Through Registrar. 3. Union Of India, Through Finance Secretary, Ministry Of Finance (Department Of Revenue), Central Board Of Direct Taxes, North Block, New Delhi 110002 ----Respondents For Petitioner(s) : Mr. Gunjan Pathak For Respondent(s) : Mr. Devesh Yadav Mr. Rajat Sharma Mr. Ashish Kumar Mr. Digvijay Singh for

[2025:RJ-JP:39395-DB] (2 of 2) [CW-2915/2021] Mr. R. D.Rastogi, ASG Mr. Siddharth Bapna Mr. Meyhul Mittal Mr. Rahul Kumar Mr. Tanushka Saxena Ms. Chinki choudhary HON'BLE MR. JUSTICE MAHENDAR KUMAR GOYAL HON'BLE MR. JUSTICE SANJEET PUROHIT Order 24/09/2025 Learned counsel appearing for respective parties submit that the issue involved herein is no more res integra and stands resolved by a coordinate Bench of this Court vide order dated 26.03.2025 passed in the case of Friends SPS international India (P) Ltd. & Ors. versus Assistant Commissioner of Income Tax / Deputy Commissioner of Income Tax & Ors.: D.B. Civil Writ Petition No.3372/2021 and other connected matters, and prays for disposal of the instant matters in terms thereof. Ordered accordingly. Pending application(s), if any, also sands disposed of. (SANJEET PUROHIT),J (MAHENDAR KUMAR GOYAL),J TN/94-95

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