[2025:RJ-JP:4214-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 6621/2014 Mahatama Jyoti Rao Phoole Shikshan Sansthan, Jaipur, Through Its Secretary Nirmal Panwar S/o Shri Shyam Laal Panwar, Aged about 52 years, Residing At 135, Ram Nagar Extension, New Sanganer Road, Sodala, Jaipur. ----Petitioner Versus 1. The Chief Commissioner Of Income Tax, C.r. Building, Bhagwan Das Road, Jaipur. 2. The Central Board Of Direct Taxes, North Block, Depart- ment Of Revenue, Ministry Of Finance, New Delhi. ----Respondents For Petitioner(s) : Mr. Akshay Sharma for Mr. Sanjay Jhanwar, Sr. Adv. For Respondent(s) : Mr. Shantanu Sharma with Mr. Parth Vashishtha HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MRS. JUSTICE SHUBHA MEHTA Order 30/01/2025 1. Learned counsel for the parties are at ad idem that the issue involved in the present petition is squarely covered by the decision of this Court dated 23.04.2024 in DBCWP No.6622/2014. 2. The writ petition is disposed of in same terms and matter is remanded back to the official concerned to decide the application under Section 10 (23C) of the Income Tax Act, 1961 in accordance with law. (SHUBHA MEHTA),J (AVNEESH JHINGAN),J RIYA/Lakshya/16