[2025:RJ-JP:50232-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 5868/2024 Anil Special Steel Industries Limited, Through Its Director Arvind Sharma Having Its Registered Office At Sirsi Road, Kanakpura, Meenawala, Jaipur, Rajasthan. ----Petitioner Versus 1. Union Of India, Through Secretary, Department Of Revenue, Ministry Of Finance, Government Of India, North Block, Central Secretariat, New Delhi 110001 2. Assessment Unit, Income Tax Department, Jaipur, Through The Assessment Officer, Having Its Address At Siddhanath Bhawan, Lal Kothi, Jaipur. ----Respondents Connected With D.B. Civil Writ Petition No. 9698/2023 Anil Special Steel Industries Limited, Through Its Director Arvind Sharma Having Its Registered Office At Sirsi Road, Kanakpura, Meenawala, Jaipur, Rajasthan. ----Petitioner Versus 1. Union Of India, Through Secretary, Department Of Revenue, Ministry Of Finance, Government Of India, North Block, Central Secretariat, New Delhi 110001. 2. Assistant Commissioner Of Income Tax, Circle 7, Jaipur Having Its Address At Siddhanath Bhawan, Lal Kothi, Jaipur. ----Respondents D.B. Civil Writ Petition No. 6016/2024 Anil Special Steel Industries Limited, Through Its Director Arvind Sharma Having Its Registered Office At Sirsi Road, Kanakpura, Meenawala, Jaipur, Rajasthan ----Petitioner Versus 1. Union Of India, Through Secretary, Department Of Revenue, Ministry Of Finance, Government Of India, [2025:RJ-JP:50232-DB] (2 of 3) [CW-5868/2024] North Block, Central Secretariat, New Delhi 110001 2. Assessment Unit, Income Tax Department, Jaipur, Through The Assessment Officer, Having Its Address At Siddhanath Bhawan, Lal Kothi, Jaipur. ----Respondents For Petitioner(s) : Mr. Mohit Khandelwal with Mr. Pranav Sharma For Respondent(s) : Mr. Sandeep Pathak HON'BLE MR. JUSTICE MAHENDAR KUMAR GOYAL HON'BLE MR. JUSTICE BHUWAN GOYAL Judgment / Order 10/12/2025 D.B. Civil Writ Petition No. 5868/2024:- Learned counsels for the respective parties submit that the controversy involved herein is no more res integra and stands resolved by the judgment 27.03.2025 passed by the Hon’ble Supreme Court of India in the case of JSW Steel Limited versus Pratishtha Thakur Haritwal & Ors.: (2025) 9 Supreme Court Cases 673. 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. D.B. Civil Writ Petition No. 9698/2023:- Learned counsels for the respective parties submit that the controversy involved herein is no more res integra and stands resolved by the judgment 20.03.2025 passed by the Hon’ble Supreme Court of India in the case of Vaibhav Goel & Anr. [2025:RJ-JP:50232-DB] (3 of 3) [CW-5868/2024] versus Deputy Commissioner of Income Tax & Anr.: Civil Appeal No.49/2022. 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. D.B. Civil Writ Petition No. 6016/2024:- Learned counsels for the respective parties submit that the controversy involved herein is no more res integra and stands resolved by the judgment 13.04.2021 passed by the Hon’ble Supreme Court of India in the case of Ghanashyam Mishra & Sons (P) Ltd. versus Edelweiss Asset Reconstruction Co. Ltd.: (2021) 9 Supreme Court Cases 657. 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. (BHUWAN GOYAL),J (MAHENDAR KUMAR GOYAL),J Manish/1-3