[2025:RJ-JP:49658-DB] [2025:RJ-JP:49672-DB] [2025:RJ-JP:49659-DB] [2025:RJ-JP:49673-DB] [2025:RJ-JP:49661-DB] [2025:RJ-JP:49676-DB] [2025:RJ-JP:49662-DB] [2025:RJ-JP:49678-DB] [2025:RJ-JP:49668-DB] [2025:RJ-JP:49679-DB] [2025:RJ-JP:49670-DB] [2025:RJ-JP:49680-DB] [2025:RJ-JP:49671-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 15201/2025 Ram Babu Gupta Son Of Ram Kishore Khandelwal, Aged About 60 Years, Having His Address At C-87, Sethi Colony, Jaipur. ----Petitioner Versus Deputy Commissioner Of Income Tax, Central Circle-1, Jaipur Having Its Address, 4Th Floor, Jeevan Nidhi, Lic Building, Ambedkar Circle, Jaipur. ----Respondent Connected with D.B. Civil Writ Petition No. 15221/2025 Ram Babu Gupta Son Of Ram Kishore Khandelwal, Aged About 60 Years, Having His Address At C-87, Sethi Colony, Jaipur. ----Petitioner Versus Deputy Commissioner Of Income Tax, Central Circle -1, Jaipur Having Its Address, 4Th Floor, Jeevan Nidhi, Lic Building, Ambedkar Circle, Jaipur ----Respondent D.B. Civil Writ Petition No. 15508/2025 Ashwani Gupta S/o Shri Hari Narayan Agarwal, Aged About 50 Years, R/o P.no. 13, Shubham Enclave, Civil Lines Phatak, C-Scheme Jaipur-302001. ----Petitioner Versus Assistant Commissioner Of Income Tax, Central Circle-2, Jaipur Having Its Address, 4Th Floor, Jeevan Nidhi, Lic Building, Ambedkar Circle, Jaipur. [2025:RJ-JP:49658-DB] (2 of 6) [CW-15201/2025] ----Respondent D.B. Civil Writ Petition No. 15524/2025 Ashwani Gupta S/o Shri Hari Narayan Agarwal, Aged About 50 Years, R/o- P. No. 13, Shubham Enclave, Civil Lines Phatak, C- Scheme Jaipur-302001. ----Petitioner Versus Assistant Commissioner Of Income Tax, Central Circle - 2, Jaipur Having Its Address, 4Th Floor, Jeevan Nidhi, Lic Building, Ambedkar Circle, Jaipur. ----Respondent D.B. Civil Writ Petition No. 15601/2025 Ashwani Gupta S/o Shri Hari Narayan Agarwal, Aged About 50 Years, R/o- P. No. 13, Shubham Enclave, Civil Lines Phatak, C-Scheme Jaipur-302001. ----Petitioner Versus Assistant Commissioner Of Income Tax, Central Circle - 2, Jaipur Having Its Address, 4Th Floor, Jeevan Nidhi, Lic Building, Ambedkar Circle, Jaipur. ----Respondent D.B. Civil Writ Petition No. 18932/2025 Anil Singhvi S/o Narpat Chand Singhvi, S-137, Mahaveer Nagar, Tonk Road, Jaipur - 302018 ----Petitioner Versus 1. Dgit (Inv.) Rajasthan, Income-Tax Department, Ncr Building, Statue Circle, Jaipur. 2. Principal Commissioner Of Income Tax, Income Tax Department, Ncr Building, Statue Circle, Jaipur 3. Deputy Commissioner Of Income Tax, Central Circle-4, Income Tax Department, Ncr Building, Statue Circle, [2025:RJ-JP:49658-DB] (3 of 6) [CW-15201/2025] Jaipur ----Respondents D.B. Civil Writ Petition No. 19201/2025 Anil Singhvi S/o Narpat Chand Singhvi, S-137, Mahaveer Nagar, Tonk Road, Jaipur - 302018 ----Petitioner Versus 1. Dgit (Inv.) Rajasthan, Income-Tax Department, Ncr Building, Statue Circle, Jaipur. 2. Principal Commissioner Of Income Tax, Income Tax Department, Ncr Building, Statue Circle, Jaipur 3. Deputy Commissioner Of Income Tax, Central Circle-4, Income Tax Department, Ncr Building, Statue Circle, Jaipur ----Respondents D.B. Civil Writ Petition No. 19202/2025 Anil Singhvi S/o Narpat Chand Singhvi, S-137, Mahaveer Nagar, Tonk Road, Jaipur - 302018 ----Petitioner Versus 1. Dgit (Inv.) Rajasthan, Income-Tax Department, Ncr Building, Statue Circle, Jaipur. 2. Principal Commissioner Of Income Tax, Income Tax Department, Ncr Building, Statue Circle, Jaipur 3. Deputy Commissioner Of Income Tax, Central Circle-4, Income Tax Department, Ncr Building, Statue Circle, Jaipur ----Respondents D.B. Civil Writ Petition No. 19203/2025 Anil Singhvi S/o Narpat Chand Singhvi, S-137, Mahaveer Nagar, Tonk Road, Jaipur - 302018 ----Petitioner [2025:RJ-JP:49658-DB] (4 of 6) [CW-15201/2025] Versus 1. Dgit (Inv.) Rajasthan, Income-Tax Department, Ncr Building, Statue Circle, Jaipur. 2. Principal Commissioner Of Income Tax, Income Tax Department, Ncr Building, Statue Circle, Jaipur 3. Deputy Commissioner Of Income Tax, Central Circle-4, Income Tax Department, Ncr Building, Statue Circle, Jaipur ----Respondents D.B. Civil Writ Petition No. 15188/2025 Ram Babu Gupta Son Of Ram Kishore Khandelwal, Aged About 60 Years, Having His Address At C-87, Sethi Colony, Jaipur. ----Petitioner Versus 1. Assistant Commissioner Of Income Tax, Circle-4, Jpr, New Central Revenue Building, Bhagwan Das Road, Jaipur-302005. 2. Deputy Commissioner Of Income Tax, Central Circle - 1, Jaipur Having Its Address, 4Th Floor, Jeevan Nidhi, Lic Building, Ambedkar Cirlce, Jaipur. ----Respondents D.B. Civil Writ Petition No. 15526/2025 Ashwani Gupta S/o Shri Hari Narayan Agarwal, Aged About 50 Years, R/o P.no. 13, Shubham Enclave, Civil Lines Phatak, C-Scheme Jaipur-302001. ----Petitioner Versus 1. Deputy Commissioner Of Income Tax, Central Circle-4, Jaipur Having Its Address, 4Th Floor, Jeevan Nidhi, Lic Building, Ambedkar Circle, Jaipur. 2. Assistant Commissioner Of Income Tax, Central Circle- 2, Jaipur Having Its Address, 4Th Floor, Jeevan Nidhi, Lic Building, Ambedkar Circle, Jaipur. ----Respondents [2025:RJ-JP:49658-DB] (5 of 6) [CW-15201/2025] D.B. Civil Writ Petition No. 15581/2025 Ashwani Gupta S/o Shri Hari Narayan Agarwal, Aged About 50 Years, R/o P. No. 13, Shubham Enclave, Civil Lines Phatak, C-Scheme, Jaipur-302001. ----Petitioner Versus 1. Deputy Commissioner Of Income Tax, Central Circle- 4, Jaipur Having Its Address, 4Th Floor, Jeevan Nidhi, Lic Building, Ambedkar Circle, Jaipur. 2. Assistant Commissioner Of Income Tax, Central Circle-2, Jaipur Having Its Address, 4Th Floor, Jeevan Nidhi, Lic Building, Ambedkar Circle, Jaipur. ----Respondents D.B. Civil Writ Petition No. 15593/2025 Ashwani Gupta S/o Shri Hari Narayan Agarwal, Aged About 50 Years, R/o-P. No.13, Shubham Enclave, Civil Lines Phatak, C- Scheme Jaipur-302001. ----Petitioner Versus Assistant Commissioner Of Income Tax, Central Circle - 2, Jaipur Having Its Address, 4Th Floor, Jeevan Nidhi, Lic Building, Ambedkar Circle, Jaipur. ----Respondent For Petitioner(s) : Mr. Aditya Vijay assisted by Mr. N.S. Bhati Mr. P.K. Kasliwal with Mr. Priyesh Kasliwal Ms. Monika Kachhawaha For Respondent(s) : Mr. Siddharth Bapna assisted by Ms. Tanushka Saxena Ms. Chinki Choudhary HON'BLE MR. JUSTICE MAHENDAR KUMAR GOYAL HON'BLE MR. JUSTICE BHUWAN GOYAL [2025:RJ-JP:49658-DB] (6 of 6) [CW-15201/2025] Judgment / Order 06/12/2025 Since, the issue involved in these petitions is common, they are being tagged. Learned counsels for the respective parties submit that the controversy involved in the present cases is no more res integra and stands resolved by a co-ordinate Bench order of this Court dated 16.09.2025 passed in the case of Shri Ravi Agarwal S/o Shri Satya Narayan Agarwal Vs. Income-Tax Officer and Ors.; D.B. Civil Writ Petition No.11981/2025 and pray for disposal of the instant writ petitions in terms thereof. Ordered accordingly. Pending application(s), if any, also stands disposed of. (BHUWAN GOYAL),J (MAHENDAR KUMAR GOYAL),J Manish/14, 19-22, 24-27 & s-69-72