SANJAY KUMAR AGARWAL S/O LATE SHRI B.L. AGARWAL vs. INCOME TAX OFFICER

CW/3852/2023HC RajasthanRJHC02017410202319 November 2025Bench: MAHENDAR KUMAR GOYAL,BALJINDER SINGH SANDHU1 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 respondent that the controversy was no longer res integra and had been resolved by a Division Bench order dated November 11, 2025, in the case of Samir Andrea Kasliwal versus Principal Chief Commissioner of Income Tax & Ors. (DB Civil Writ Petition No.15349/2024 and other connected matters), ordered accordingly. This implies that the writ petition was disposed of in line with the precedent set by the earlier Division Bench judgment. The reasoning is based on the principle of judicial discipline and consistency, where a coordinate bench follows the decision of another coordinate bench on an identical issue. The operative direction was to dispose of the writ petition in similar terms as the cited case. No specific issue was left undecided; rather, the entire matter was resolved based on the existing precedent.

What were the facts?

The petitioner, Sanjay Kumar Agarwal, filed a writ petition before the High Court of Judicature for Rajasthan, Bench at Jaipur. The respondent was the Income Tax Officer, Ward-1(1), Jaipur. The parties jointly submitted that the controversy in the present writ petition was identical to that decided by a Division Bench of the same Court on November 11, 2025, in the case of Samir Andrea Kasliwal versus Principal Chief Commissioner of Income Tax & Ors. (DB Civil Writ Petition No.15349/2024 and other connected matters). Consequently, they prayed for the present writ petition to be disposed of in similar terms.

What were the issues?

The primary issue before the Court was whether the present writ petition should be disposed of in terms of a previous Division Bench order on a similar controversy. The parties, through their learned counsels, agreed that the issue was no longer res integra and had been resolved by the aforementioned Division Bench order. The petitioner's counsel, along with the respondent's counsel, jointly submitted that the controversy was resolved and prayed for disposal in similar terms. No specific arguments were recorded for either side beyond this joint submission.

AI-generated summary — verify with the full judgment below

[2025:RJ-JP:46679-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 3852/2023 Sanjay Kumar Agarwal S/o Late Shri B.L. Agarwal, Aged About 48 Years, R/o Plot No. 14, Raghunath Colony, Jhotwara, Jaipur. ----Petitioner Versus Income Tax Officer, Ward-1(1), Jaipur, NCR Building Statue Circle, Jaipur. ----Respondent For Petitioner(s) : Mr. Aditya Vijay with Mr. N.S. Bhati For Respondent(s) : Mr. Sandeep Pathak HON'BLE MR. JUSTICE MAHENDAR KUMAR GOYAL HON'BLE MR. JUSTICE BALJINDER SINGH SANDHU Judgment / Order 19/11/2025 Learned counsels for the respective parties submit that the controversy involved herein is no more res integra and stands resolved by a Division Bench order of this Court dated 11.11.2025 passed in the case of Samir Andrea Kasliwal versus Principal Chief Commissioner of Income Tax & Ors.: DB Civil Writ Petition No.15349/2024 and other connected matters. They, therefore, pray that this writ petition may also be disposed of in similar terms. Ordered accordingly. Pending application(s), if any, also stands disposed of. (BALJINDER SINGH SANDHU),J (MAHENDAR KUMAR GOYAL),J Manish/82

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