CHANDRA PRAKASH AGROYA, S/O LATE SHRI BANSI LAL AGROYA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-04

CW/10037/2025HC Rajasthan2026:RJ-JP:18187-DB29 April 2026Bench: INDERJEET SINGH, ASHOK KUMAR JAIN1 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court noted that the issue involved in the present petition had already been considered and decided by the Court in the matter of Pramod Jain Vs. Additional Commissioner of Income Tax (D.B. Civil Writ Petition No.18359/2025) and connected matters, decided on 27.01.2025. Considering the submission of the learned counsel for the petitioner, the Court held that the present appeal stands disposed of in view of the judgment passed by this Court in the matter of Pramod Jain Vs. Additional Commissioner of Income Tax (supra). The ratio decidendi is that if a matter is covered by a previous judgment of the same court, it should be disposed of accordingly. All pending applications, if any, were also disposed of.

What were the facts?

The petitioner, Chandra Prakash Agroya, filed a writ petition before the Rajasthan High Court, Jaipur Bench. The respondent was the Assistant Commissioner of Income Tax, Circle-04, Jaipur. During the course of arguments, the petitioner's counsel brought to the court's notice that the issue involved in the present petition had already been considered and decided by the same court in the case of Pramod Jain Vs. Additional Commissioner of Income Tax (D.B. Civil Writ Petition No.18359/2025) and connected matters, which was decided on January 27, 2025. The court was therefore asked to dispose of the present petition in light of the earlier judgment.

What were the issues?

1. Whether the issue involved in the present writ petition has been decided by this Court in the case of Pramod Jain Vs. Additional Commissioner of Income Tax (D.B. Civil Writ Petition No.18359/2025) and connected matters decided on 27.01.2025. The petitioner contended that the present matter is squarely covered by the decision in Pramod Jain (supra) and therefore, the writ petition should be disposed of in terms of that judgment. The revenue did not record any specific arguments against this submission, but implicitly accepted the position by not opposing the disposal on this ground.

AI-generated summary — verify with the full judgment below

[2026:RJ-JP:18187-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 10037/2025 Chandra Prakash Agroya, S/o Late Shri Bansi Lal Agroya, Aged About 75 Years, Resident Of D-46/b, Subhash Marg, C-Scheme, Jaipur. ----Petitioner Versus Assistant Commissioner Of Income Tax, Circle-04, New Central Revenue Building, Janpath, Jaipur. ----Respondent For Petitioner(s) : Mr. Dileep Shivpuri For Respondent(s) : Mr. Siddharth Bapna with Ms. Tanushka Saxena HON'BLE MR. JUSTICE INDERJEET SINGH HON'BLE MR. JUSTICE ASHOK KUMAR JAIN Order 29/04/2026 During course of arguments it has been brought to our notice by counsel for petitioner that the issue involved in this petition has already been considered and decided by this Court in the matter of Pramod Jain Vs. Additional Commissioner of Income Tax (D.B. Civil Writ Petition No.18359/2025) and connected matters decided on 27.01.2025. In that view of the matter, and considering submission of learned counsel for appellant, this appeal stand disposed off in view of the judgment passed by this Court in the matter of Pramod Jain Vs. Additional Commissioner of Income Tax (supra). All the pending application(s), if any, also stands disposed of. (ASHOK KUMAR JAIN),J (INDERJEET SINGH),J PREETI VALECHA/MONU/42 Powered by TCPDF (www.tcpdf.org) (Uploaded on 04/05/2026 at 03:40:48 PM) (Downloaded on 30/10/2026 at 10:21:35 AM)

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