[2025:RJ-JP:39395-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 2915/2021 Gopal Goyal S/o Shri Kedar Lal Goyal, R/o B-10, Gopal Krishna Nikunj, Tulsidasji Ki Bagichi, Janta Colony, Jaipur. ----Petitioner Versus 1. Deputy Commissioner Of Income Tax, Central Circle I, NCR Building, Statue Circle, Jaipur. 2. Income Tax Settlement Commission, 4Th Floor, Lok Nayak Bhavan, New Delhi 110003 3. Union Of India, Through Secretary, Ministry Of Finance, 3Rd Floor, Jeevan Deep Building, Sansad Marg, New Delhi 110001 ----Respondents Connected With D.B. Civil Writ Petition No. 10814/2021 1. Ravi Surya Developers Private Limited, K-47-48, Himmat Nagar, Tonk Road, Jaipur Through Authorised Signatory Ravindra Pratap Singh Parihar 2. Ravi Surya Builders Private Limited, K-48, Himmat Nagar, Tonk Road, Jaipur Through Authorised Signatory Ravindra Pratap Singh Parihar 3. Greater Sitapura Developers Private Limited, F-139, Sitapura Industrial Area, Tonk Road, Jaipur Through Authorised Signatory Ravindra Pratap Singh Parihar 4. Ravindra Pratap Singh Parihar, S/o Shri Bhagwan Singh Parihar, Aged About 47 Years, R/o P-28, Raj Aangan, Nri Colony, Pratap Nagar, Sanganer, Jaipur 5. Ravi Surya Affordable Homes Private Limited, E-172 A, Uttam Tower, Ramesh Marg, C-Scheme, Jaipur Through Authorised Signatory Ravindra Pratap Singh Parihar ----Petitioners Versus 1. Assistant Commissioner Of Income Tax, Central Circle 3 Jaipur, New Central Revenue Building, Statue Circle, Jaipur 2. 2. Income Tax Settlement Commission, 4Th Floor, Lok Nayak Bhavan, New Delhi 110003 Through Registrar. 3. Union Of India, Through Finance Secretary, Ministry Of Finance (Department Of Revenue), Central Board Of Direct Taxes, North Block, New Delhi 110002 ----Respondents For Petitioner(s) : Mr. Gunjan Pathak For Respondent(s) : Mr. Devesh Yadav Mr. Rajat Sharma Mr. Ashish Kumar Mr. Digvijay Singh for [2025:RJ-JP:39395-DB] (2 of 2) [CW-2915/2021] Mr. R. D.Rastogi, ASG Mr. Siddharth Bapna Mr. Meyhul Mittal Mr. Rahul Kumar Mr. Tanushka Saxena Ms. Chinki choudhary HON'BLE MR. JUSTICE MAHENDAR KUMAR GOYAL HON'BLE MR. JUSTICE SANJEET PUROHIT Order 24/09/2025 Learned counsel appearing for respective parties submit that the issue involved herein is no more res integra and stands resolved by a coordinate Bench of this Court vide order dated 26.03.2025 passed in the case of Friends SPS international India (P) Ltd. & Ors. versus Assistant Commissioner of Income Tax / Deputy Commissioner of Income Tax & Ors.: D.B. Civil Writ Petition No.3372/2021 and other connected matters, and prays for disposal of the instant matters in terms thereof. Ordered accordingly. Pending application(s), if any, also sands disposed of. (SANJEET PUROHIT),J (MAHENDAR KUMAR GOYAL),J TN/94-95