ANJU MEENA (AY 2018-19) W/O SH. RAMAWTAR MEENA vs. INCOME TAX OFFICER

Facts

The petitioner, Anju Meena, filed a writ petition challenging an action by the Income Tax Officer, Ward-Dausa, and other revenue authorities for the assessment year 2018-19. The High Court of Rajasthan, Bench at Jaipur, had previously directed petitioners to amend their petitions within four weeks, by May 25, 2026, in light of a Supreme Court judgment in the case of Income Tax Officer, Ward 2(1), Chandigarh & Ors. Vs. Tej Partap Singh. The present order notes that despite this direction, the petitioner failed to file an amended writ petition within the stipulated time. Consequently, the writ petition was dismissed.

Held

The High Court held that the petitioner failed to comply with the specific direction issued on May 5, 2026, which required amendment of the writ petition by May 25, 2026, following the Supreme Court's guidance in the Tej Partap Singh case. As the petitioner did not file the amended writ petition within the stipulated period, the Court found no alternative but to dismiss the writ petition. The reasoning is based on the procedural non-compliance by the petitioner. The Court also dismissed all pending applications. No specific issue regarding the merits of the assessment or the tax dispute was decided.

Key Issues

1. Whether the writ petition should be dismissed for non-compliance with the Court's order to amend the petition by May 25, 2026, as per the directions from the Supreme Court in Income Tax Officer, Ward 2(1), Chandigarh & Ors. Vs. Tej Partap Singh. Assessee's Contentions: Not recorded in the judgment. The petitioner was represented by 'None'. Revenue's Contentions: Not explicitly recorded, but the revenue was represented by Mr. Nitin Jain. The revenue's position is implicitly that the petition should be dismissed due to the petitioner's failure to comply with the Court's order.