Deepak Goyal and Sita Ram Solanki and Ummaid Regar and Gajraj Singh and Bundu Khan and Jitendra Kumawat V. Union Of India and Principal Chief Commissioner Of Income Tax and Chief Commissioner Of Income Tax and Principal Commissioner Of Income Tax

CW/9555/2022

AI Insights

The case involves multiple petitioners, all employed as casual workers (MTS) through service providers in various offices of the Income Tax Department across Rajasthan. They filed writ petitions against the Union of India and other respondents, including various commissioners of income tax, concerning their employment status and related issues. The petitions were heard by the High Court of Rajasthan, which decided to dismiss them as withdrawn, granting the petitioners the liberty to file new petitions with more detailed particulars. This procedural outcome suggests that the court found the initial petitions insufficient in some respect but did not rule on the substantive issues raised.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 800002 (HC-RAJASTHAN)
• Appeal Type: Others
• Pronouncement Date: 27-03-2025
• Assessment Year: misc
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: MANJEET KAUR; ASHISH KUMAR; DIVYESH MAHESHWARI; SANDEEP PATHAK; ARNAV SINGH; MEYHUL MITTAL; SIDDHARTH BAPNA
• Assessee Lawyers: CHANDRA BHAN SHARMA; SHOBIT TIWARI
• Keywords: Civil Writ Petition; Income Tax; Outsourcing; Casual Worker

Judgement Text

"[2025:RJ-JP:14052-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 9555/2022 1. Deepak Goyal Son Of Shri Kishan Chand Goyal, Aged About 29 Years, At Present Employed As Casual Worker (Mts) (Shown As Through Service Provider) In The Office Of Income Tax, Beawar, At Present Aged About 34 Years, R/o Gopalji Mohalla, Purani Cinema Gali, Beawar-305901. 2. Sita Ram Solanki Son Of Shri Shankar Lal, Aged About 34 Years, At Present Employed As Casual Worker (Mts) (Shown As Through Service Provider) In The Office Of Income Tax, Beawar, At Present Aged About 39 Years, R/o Village Lasadiya, Post- Andheri Deori Via Beawar, Distt- Ajmer-305901. 3. Ummaid Regar Son Of Shri Biram Lal, Aged About 26 Years, At Present Employed As Casual Worker (Mts) (Shown As Through Service Provider) In The Office Of Income Tax, Beawar, At Present Aged About 31 Years, R/o Maliyan Ghati, Ramgarh Road, Masuda, Distt- Ajmer- 305623. 4. Gajraj Singh Son Of Late Shri Lal (Ram Lal), Aged About 47 Years, At Present Employed As Casual Worker (Mts) (Shown As Through Service Provider) In The Office Of Income Tax, Kishangarh, Distt- Ajmer, At Present Aged About 52 Years, R/o Kanthario Ka Mohalla, Behari Pole, Nayshehar, Kishangarh, Distt. Ajmer-305802. 5. Bundu Khan Son Of Shri Peer Khan, Aged About 39 Years, At Present Employed As Casual Worker (Mts) (Shown As Through Service Provider) In The Office Of Income Tax, Kishangarh, Distt- Ajmer, At Present Aged About 44 Years, R/o Chhipon Ka Mohalla, Lango Ki Masjid Ke Pas, New City, Kishangarh, Distt. Ajmer -305802. 6. Jitendra Kumawat Son Of Late Shri Sohan Lal Kumawat, Aged About 30 Years, At Present Employed As Casual Worker (Mts) (Shown As Through Service Provider) In The Office Of Income Tax, Kishangarh, Distt- Ajmer, At Present Aged About 35 Years, R/o Shiv Colony, Village- Silora, Kishangarh, Distt. Ajmer- 305802. Address For Correspondence- C/o Deepak Goyal Son Of Shri Kishan Chand Goyal, R/o Gopal Ji Mohalla, Bhairu Ji Ki Gali, Beawar, Distt- Ajmer. ----Petitioners Versus 1. Union Of India, Through Secretary To Government Of India, Ministry Of Finance, Department Of Revenue, North Block, New Delhi. 2. Principal Chief Commissioner Of Income Tax, C R Building, Statute Circle, B D Road, Jaipur. 3. Chief Commissioner Of Income Tax, 6, New Fatehpura, Udaipur-313001. [2025:RJ-JP:14052-DB] (2 of 6) [CW-9555/2022] 4. Principal Commissioner Of Income Tax, Central Revenue Building, Ajmer (Rajasthan). ----Respondents Connected With D.B. Civil Writ Petition No. 10350/2022 1. Mahesh Kumar Sharma Son Of Late Shri Ramniwas Sharma, Aged About 30 Years, (At Present Aged About 35 Years), Resident Of 450, Bhojpura Basti, Shakar Marg, 22 Godam, Jaipur-302006, Employed As Casual/ Daily Wager Peon (Mts) (Outsourcing), In The Office Of Pr. Dit (Inv.), Jaipur. 2. Shiv Prasad Sharma Son Of Shri Satye Narayan Sharma, Aged About 30 Years, (At Present Aged About 35 Years), Resident Of Village-Post-Toda-Bhata, Th. Bassi, Jaipur- 303301, Employed As Casual/ Daily Wager Peon (Mts) (Outsourcing), In The Office Of Dgit (Inv.), Jaipur. 3. Deepak Kumar Son Of Shri Nathu Ram, Aged About 25 Years, (At Present Aged About 29 Years), Resident Of 2512, Harijan Basti, Amer, Th. Amer, Jaipur, Employed As Casual/ Daily Wager Sweeper (Mts) (Outsourcing), In The Office Of Dgit (Inv.), Jaipur. 4. Rajendra Kumar Saini Son Of Shri Prabhai Lal Saini, Aged About 34 Years, (At Present Aged About 38 Years), Resident Of Maliyo Ka Mohalla, Lakda Mandi, Watika, Th. Sanganer, Jaipur- 303905, Employed As Casual/ Daily Wager Peon (Mts) (Outsourcing), In The Office Of Pr. Dit (Inv.), Jaipur. 5. Hajari Lal Meena Son Of Shri Lohadi Ram, Aged About 29 Years, (At Present Aged About 33 Years), Resident Of Village-Namolav, Th. Dausa, Dausa- 303303, Employed As Casual/ Daily Wager Driver (Mts) (Outsourcing), In The Office Of Pr. Dit (Inv.), Jaipur. 6. Shankar Lal Meena Son Of Shri Jairam Meena, Aged About 34 Years, (At Present Aged About 38 Years), Resident Of Village Post-Chawandiya, Bassi, Th. Jamwa Ramgarh, Jaipur- 303301 Employed As Casual/ Daily Wager Peon (Mts) (Outsourcing), In The Office Of Pr. Dit (Inv.), Jaipur. 7. Laxmi Narain Chawla Son Of Shri Prahlad Chawla, Aged About 39 Years, (At Present Aged About 43 Years), Resident Of 40, Krishna Nagar, Gopalpura Bye- Pass Road, Jaipur - 302015, Employed As Casual/ Daily Wager Data Entry Operator (Outsourcing), In The Office Of Dgit (Inv.), Jaipur. 8. Ramesh Singh Naruka Son Of Shri Laxman Singh Naruka, Aged About 30 Years, (At Present Aged About 34 Years), Resident Of Village-Post-Kerwawal, Th. Malakheda, Distt. Alwar- 301406, Employed As Casual/ Daily Wager Peon (Mts) (Outsourcing), In The Office Of (Inv.), Jaipur. [2025:RJ-JP:14052-DB] (3 of 6) [CW-9555/2022] 9. Anuj Khandelwal Son Of Shri Ashok Kumar Khandelwal, Aged About 26 Years, (At Present Aged About 30 Years), Resident Of 213-A, Ganesh Watika -Iii, Kalawala, Watika Road, Sanganer, Jaipur - 303905, Employed As Casual/ Daily Wager Data Entry Operator (Mts) (Outsourcing), In The Office Of (Inv.), Jaipur. 10. Kamlesh Kumar Kothiwala Son Of Late Shri Ranjeet Kumar Kothiwala, Aged About 42 Years, (At Present Aged About 46 Years), Resident Of Village-Jhar, Post- Dudoli, Th. Bassi, Jaipur-303301 Employed As Casual/ Daily Wager Peon (Mts) (Outsourcing), In The Office Of (Inv.), Jaipur. 11. Naveen Kumar Atal Son Of Shri Hanuman Prasad Atal, Aged About 30 Years, (At Present Aged About 34 Years), Resident Of Ward No. 3, Raigraon Mohalla, Newai, Tonk - 304021, Employed As Casual/ Daily Wager Data Entry Operator (Mts) (Outsourcing), In The Office Of (Inv.), Jaipur. 12. Sonu Dixit Son Of Shri Mohan Lal Dixit, Aged About 28 Years, (At Present Aged About 33 Years), Resident Of Brahamano Ka Bass, Watika, Sanganer, Jaipur, Employed As Casual/ Daily Wager Peon (Mts) (Outsourcing), In The Office Of (Inv.), Jaipur. 13. Naveen Kumar Pipaliwal Son Of Shri Suresh Chand Pipaliwal, Aged About 30 Years, (At Present Aged About 34 Years), Resident Of 4139, Top Khana Ka Rasta, O. P. Bazar, Jaipur-302001 Employed As Casual/ Daily Wager Peon (Mts) (Outsourcing), In The Office Of (Inv.), Jaipur. ----Petitioners Versus 1. Union Of India, Through Secretary To Government Of India, Ministry Of Finance, Central Board Of Direct Taxes, North Block, New Delhi - 110001. 2. Director General Of Income Tax (Investigation), N C R Building, Statute Circle, B D Road, Jaipur - 302005. ----Respondents D.B. Civil Writ Petition No. 10849/2022 1. Prem Kumar Son Of Khem Chand, Aged About 32 Years, Resident Of Outside Delhi Gate, Futi Khel, Near Ram Ki Chakki, Alwar (Rajasthan). 2. Manmohan Sharma S/o Shri Kailash Chand Sharma, Aged About 34 Years, R/o Kala Kuwan, Housing Board, District Alwar (Raj.). 3. Pradeep Sharma S/o Shri Puran Prakash Sharma, Aged About 46 Years, R/o Vivekanand, District Alwar (Raj.). 4. Rakesh Kumar S/o Shri Madan Lal Verma, Aged About 35 Years, R/o Rajajina Thana, Rajgarh, District Alwar (Raj.). 5. Pradeep Kumar S/o Shri Bhore Lal, Aged About 35 Years, [2025:RJ-JP:14052-DB] (4 of 6) [CW-9555/2022] R/o 60 Feet Road, Behind Emenual School, Dayanagar Colony. 6. Prakash Chand S/o Late Shri Ramji Lal, Aged About 45 Years, R/o Teej Ki Swarg Road, Behind Morsarai School, District Alwar (Raj.). 7. Jagdish Grover S/o Shri Devkinandan Grover, Aged About 46 Years, R/o Scheme No. 10A, 880 Vivek Vihar, District Alwar (Raj.). 8. Pradeep Singh S/o Shri Kishan Singh, Aged About 32 Years, R/o Scheme No. 10A, Vivek Vihar, District Alwar (Raj.). 9. Bhag Chand Bairwa S/o Shri Daulat Ram Bairwa, Aged About 41 Years, R/o Village Badla, Post And Thana Rajgarh, District Alwar (Raj.). 10. Ajay Kumar S/o Shri Devi Lal, Aged About 33 Years, R/o Mohalla Hazuri Gate, Delhi Darwaza Ke Bahar, Harizan Basti, District Alwar-(Raj.). 11. Ramji Lal Balai S/o Shri Raghunath Prasad, Aged About 43 Years, R/o Vill. And Post Munah, Rajgarh, District Alwar (Raj.). 12. Hemant Meena S/o Shri Sriram Meena, Aged About 28 Years, R/o Naya Bas, In Front Of Meena Dharamshala, District Alwar (Raj.). 13. Dheeraj Kumar Somvanshi S/o Shri Kailash Chand Somvanshi, Aged About 27 Years, R/o 60 Feet Road, Mudar Colony, District Alwar (Raj.). 14. Daulat Ram S/o Shri Jamni Ram, Aged About 39 Years, R/o Lal Darwaza, Khajma Mohalla, Behind Janana Hospital, District Alwar (Raj.). 15. Jaipal S/o Shri Dayal Ram, Aged About 45 Years, R/o Lal Khana, Arneypura, District Alwar (Raj.). 16. Chickoo S/o Shri Madan Lal, Aged About 32 Years, R/o Lal Khana, Arneypura, District Alwar (Raj.). 17. Naresh Saini S/o Shri Jagdish Prasad Saini, Aged About 33 Years, R/o Sgheme Near Plot No. 126, District Alwar (Raj.). ----Petitioners Versus 1. Union Of India, Through Its Secretary To Ministry Of Finance, Department Of Revenue, North Block, New Delhi-110001. 2. Central Board Of Direct Taxes, Through Its Chairman, Ministry Of Finance, Department Of Revenue, North Block, New Delhi-110001. 3. Principal Chief Commissioner Of Income Tax, Department Of Income Tax, Ncr Building, Statute Circle, Janpath, Jaipur (Raj.). [2025:RJ-JP:14052-DB] (5 of 6) [CW-9555/2022] 4. Commissioner Of Income Tax-It, Department Of Income Tax, Income Tax Building, Moti Dungari, Alwar (Raj.). 5. Jagdish Gurjar S/o Shri Kailash Chand Gurjar, Aged About 42 Years, R/o Delhi Darwaza Ke Bahar, District Alwar (Raj.). ----Respondents D.B. Civil Writ Petition No. 17067/2022 1. Poonam Kashyap D/o Shri R.c. Prasad, Aged About 34 Years, R/o 24/01, Krishna Apartment, Sector 28, Pratap Nagar, Sanganer, Jaipur-302033. 2. Naval Kishore Verma S/o Shri Ram Lal Verma, Aged About 41 Years, R/o Plot No. 1, C-Bhawan, Hida Ki Mori Ke Andar, Galta Road, Surajpole Bazar, Jaipur - 302001. 3. Bhanwar Lal S/o Shri Kaluram, Aged About 32 Years, R/o 18, Raigaro Ka Mohalla, Tehsil Chaksu, Rasoolpura, Jaipur-303901. 4. Dinesh Saini S/o Shri Birdi Chand, Aged About 27 Years, R/o 595 Shiv Mandir Ke Samne, Nayla Road, Jai Singh Pura Khor, Jaipur -302036. 5. Lala Ram Meena S/o Shri Jai Ram Meena, Aged About 31 Years, R/o Village And Post Chawandia Via Bassi, Tehsil Jamwaramgarh Jaipur-303301. ----Petitioners Versus 1. Union Of India, Through Its Secretary, Ministry Of Finance, Department Of Revenue, North Block, New Delhi - 110001. 2. Central Board Of Direct Taxes, Thorugh Its Chairman, Ministry Of Finance, Department Of Revenue, North Block, New Delhi - 110001. 3. Principal Chief Commissioner Of Income Tax, Department Of Income Tax, Ncr Building, Statute Circle, Janpath, Jaipur - 302005 (Raj.) 4. Director, Intelligence And Criminal Investigation, Department Of Income Tax, Ncr Building, Statute Circle, Janpath, Jaipur - 302005 (Raj.) 5. M/s Raj Man Power, Thorugh Its Proprietor, 818 Bansi Path, Rani Sati Nagar, Ajmer Road, Jaipur - 302015. ----Respondents D.B. Civil Writ Petition No. 16399/2023 Smt. Sulochana Wife Of Shri Dhan Raj Rathore, Aged About 45 Years, Resident Of Tejaji Chowk, Prem Nagar- Ii, Kota- 324005, At Present Employed As Casual Labour (Daily Paid) (Mts) (Through Outsourcing) In The Office Of Dy. Director Of Income Tax (Investigation), Income Tax Office, Kota- 324007. ----Petitioner [2025:RJ-JP:14052-DB] (6 of 6) [CW-9555/2022] Versus 1. Union Of India, Through Secretary Of Government Of India, Ministry Of Finance, Department Of Revenue, North Block, New Delhi - 110001. 2. Director General Of Income Tax (Investigation), C. R. Building, Statute Circle, B. D. Road, Jaipur - 302005. 3. Dy. Director Of Income Tax (Investigation), Central Revenue Building, Rawat Bhata Road, Kota - 324009. ----Respondents For Petitioner(s) : Mr. Chandra Bhan Sharma Mr. Shobit Tiwari For Respondent(s) : Ms. Manjeet Kaur Mr. Ashish Kumar Mr. Divyesh Maheshwari Mr. Sandeep Pathak with Mr. Arnav Singh Mr. Meyhul Mittal for Mr. Siddharth Bapna HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MR. JUSTICE MANEESH SHARMA Order 27/03/2025 Learned counsel for the petitioners seeks permission to withdraw these writ petitions with liberty to file fresh with better particulars. The petitions are dismissed as withdrawn with liberty as prayed for. (MANEESH SHARMA),J (AVNEESH JHINGAN),J Deepa/25-29 "