DILEEP SINGH SHEKHAWAT (2014-15), S/O LATE SHRI RAWAT SINGH SHEKHAWAT vs. ASSISTANT COMMISSIONER OF INCOME TAX

CW/6534/2025HC RajasthanRJHC02032002202526 September 2025Bench: MAHENDAR KUMAR GOYAL,SANJEET PUROHIT1 pages

AI SummaryRemanded

What did the High Court hold?

The High Court, upon being informed by the learned counsels for both the petitioner (assessee) and the respondent (revenue) that the controversy involved in the present writ petition was no longer res integra and had been resolved by a coordinate Bench order dated 16.09.2025 in the case of Shri Ravi Agarwal versus Income-Tax Officer & Ors. (DB Civil Writ Petition No.11981/2025), ordered accordingly. This implies that the Court accepted the submission that the present case should be decided on the same lines as the precedent. 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 decision was based on the established precedent.

What were the facts?

The petitioner, Dileep Singh Shekhawat, filed a writ petition challenging an order or action by the Assistant Commissioner of Income Tax, Central Circle-4, Jaipur. The assessment year in question is 2014-15. The parties, through their learned counsels, submitted that the controversy in this case is identical to one previously decided by a coordinate Bench of the High Court on September 16, 2025, in the case of Shri Ravi Agarwal versus Income-Tax Officer & Ors. (DB Civil Writ Petition No.11981/2025). Based on this submission, they jointly prayed for the present writ petition to be disposed of in similar terms as the aforementioned precedent.

What were the issues?

1. Whether the present writ petition should be disposed of in terms similar to the coordinate Bench order dated 16.09.2025 in Shri Ravi Agarwal versus Income-Tax Officer & Ors. (DB Civil Writ Petition No.11981/2025), as submitted by both parties. Assessee's Contention: The assessee, through their counsel, submitted that the controversy in the present writ petition is no longer res integra and has been resolved by a coordinate Bench order dated 16.09.2025 in the case of Shri Ravi Agarwal. They prayed for the writ petition to be disposed of in similar terms. Revenue's Contention: The revenue, through their counsel, also submitted that the controversy is no longer res integra and has been resolved by the aforementioned coordinate Bench order. They also prayed for the writ petition to be disposed of in similar terms.

AI-generated summary — verify with the full judgment below

[2025:RJ-JP:39787-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 6534/2025 Dileep Singh Shekhawat (2014-15), S/o Late Shri Rawat Singh Shekhawat, Aged About 65 Years, R/o D-34, Hanuman Nagar, Vaishali Nagar, Jaipur-302021, Rajasthan, India. ----Petitioner Versus Assistant Commissioner Of Income Tax, Central Circle-4, Room No. 416, 4th Floor, Jeevan Nidhi-2, Lic Building, Ambedkar Circle, Jaipur, Rajasthan - Rajasthan 302005 ----Respondent For Petitioner(s) : Mr. Rajat Sharma with Mr. Saksham Pandey For Respondent(s) : Mr. Siddharth Bapna assisted by Mr. Sarvesh Jain Mr. Mehyul Mittal Ms. Chinki Choudhary HON'BLE MR. JUSTICE MAHENDAR KUMAR GOYAL HON'BLE MR. JUSTICE SANJEET PUROHIT Judgment / Order 26/09/2025 Learned counsels for the respective parties submit that the controversy involved herein is no more res integra and stands resolved by a coordinate Bench order of this Court dated 16.09.2025 passed in the case of Shri Ravi Agarwal versus Income-Tax Officer & Ors.: DB Civil Writ Petition No.11981/2025. 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. (SANJEET PUROHIT),J (MAHENDAR KUMAR GOYAL),J Manish/9

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