Anil Special Steel Industries Limited Vs Union of India — Rajasthan HC (2025) — LawSathi Research

Anil Special Steel Industries Limited Vs Union of India — Rajasthan HC (2025) — LawSathi Research

What the court decided

AI extract

Outcome

All three connected writ petitions (D.B. Civil Writ Petition Nos. 5868/2024, 9698/2023 and 6016/2024) disposed of in similar terms to the respective Supreme Court judgments relied upon; pending applications, if any, also disposed of.

Issue for consideration

Whether the controversies in the three connected writ petitions were no longer res integra, each having been resolved by a Supreme Court judgment, so that the writ petitions could be disposed of 'in similar terms' rather than freshly adjudicated.

Court's answer

D.B. Civil Writ Petition No. 5868/2024 was ordered disposed of 'accordingly', i.e., in similar terms to the Supreme Court judgment dated 27.03.2025 in JSW Steel Limited v. Pratishtha Thakur Haritwal & Ors. ((2025) 9 SCC 673), which the counsels had submitted had resolved the controversy.

Ratio / Principle

D.B. Civil Writ Petition No. 9698/2023 was ordered disposed of 'accordingly', i.e., in similar terms to the Supreme Court judgment dated 20.03.2025 in Vaibhav Goel & Anr. v. Deputy Commissioner of Income Tax & Anr. (Civil Appeal No.49/2022), which the counsels had submitted had resolved the controversy.

Key takeaways

D.B. Civil Writ Petition No. 6016/2024 was ordered disposed of 'accordingly', i.e., in similar terms to the Supreme Court judgment dated 13.04.2021 in Ghanashyam Mishra & Sons (P) Ltd. v. Edelweiss Asset Reconstruction Co. Ltd. ((2021) 9 SCC 657), which the counsels had submitted had resolved the controversy.ratio¶46

Detailed headnote1 paragraphs

Rajasthan High Court (Jaipur Bench), Divisional Bench of Mahendar Kumar Goyal and Bhuwan Goyal, JJ., on 10/12/2025 disposed of three connected writ petitions — D.B. Civil Writ Petition Nos. 5868/2024, 9698/2023 and 6016/2024 — filed by Anil Special Steel Industries Limited (through its Director Arvind Sharma, registered office at Sirsi Road, Kanakpura, Meenawala, Jaipur) against the Union of India (Department of Revenue, Ministry of Finance) and Income Tax authorities at Jaipur (Assessment Unit / Assistant Commissioner, Circle 7). Learned counsels for both sides jointly submitted in respect of each petition that the controversy involved was no more res integra and stood resolved respectively by the Supreme Court judgments of (i) 27.03.2025 in JSW Steel Limited v. Pratishtha Thakur Haritwal & Ors., (2025) 9 SCC 673; (ii) 20.03.2025 in Vaibhav Goel & Anr. v. Deputy Commissioner of Income Tax & Anr., Civil Appeal No.49/2022; and (iii) 13.04.2021 in Ghanashyam Mishra & Sons (P) Ltd. v. Edelweiss Asset Reconstruction Co. Ltd., (2021) 9 SCC 657, and prayed for disposal in similar terms. The court 'Ordered accordingly' for each petition and likewise disposed of pending applications. The judgment records no independent reasoning, statutory discussion, impugned-order details or monetary quantum.

[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

Union Of India, Through Secretary, Department Of Revenue, Ministry Of Finance, Government Of India, North Block, Central Secretariat, New Delhi 110001

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

Union Of India, Through Secretary, Department Of Revenue, Ministry Of Finance, Government Of India, North Block, Central Secretariat, New Delhi 110001.

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

Union Of India, Through Secretary, Department Of Revenue, Ministry Of Finance, Government Of India,

(2 of 3) [CW-5868/2024]

[2025:RJ-JP:50232-DB]

North Block, Central Secretariat, New Delhi 110001

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. SandeepPathak

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]

[CW-5868/2024]

(3 of 3)

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