ANJU MEENA (AY 2020-21) W/O SH. RAMAWTAR MEENA vs. INCOME TAX OFFICER

Facts

The petitioner, Anju Meena, filed a writ petition before the Rajasthan High Court, Jaipur Bench, concerning assessment year 2020-21. The respondents were the Income Tax Officer, Ward-Dausa, the National Faceless Assessment Centre, and the Principal Commissioner of Income Tax. The High Court, on May 5, 2026, had granted the petitioner four weeks to amend her petition, following a Supreme Court judgment in SLP (C) Diary No(s). 2196/2026, Income Tax Officer, Ward 2(1), Chandigarh & Ors. Vs. Tej Partap Singh. The deadline for amendment was May 25, 2026. However, the petitioner failed to file the amended writ petition within the stipulated time.

Held

The High Court held that the petitioner had failed to file the amended writ petition within the time granted by the court. The court noted that despite the explicit direction passed on May 5, 2026, and the subsequent listing of the case on May 27, 2026, the petitioner had not complied. Consequently, the court dismissed the writ petition. All pending applications associated with the writ petition were also dismissed. The judgment does not delve into the substantive merits of the original writ petition or the assessment proceedings.

Key Issues

1. Whether the writ petition should be dismissed for non-compliance with the court's order to amend the petition within the stipulated time? (Question of procedure) Assessee's Contention: The judgment records no specific arguments made by the petitioner's counsel, as none appeared. The petitioner's failure to amend the petition is the central fact leading to the dismissal. Revenue's Contention: The revenue's counsel appeared and likely argued for the dismissal of the petition due to the petitioner's non-compliance with the court's explicit directions, as evidenced by the court's order.