SHILPA SHETTY KUNDRA AND ANRS. vs. COMMISSIONER OF INCOME TAX AND ORS.

WP/481/2021HC BombayHCBM01025777202029 August 20261 pages

AI SummaryDismissed

What did the High Court hold?

The High Court held that the writ petitions were to be dismissed for non-prosecution. The Court noted that the Petitioners and their Advocates had not taken any steps to circulate the Petitions after February 8, 2021, and that no one appeared for the Petitioners when the matter was called out for hearing. The Court concluded that the Petitioners appeared to be not interested in pursuing the Petitions. Consequently, both petitions were dismissed on this procedural ground, without delving into any substantive legal issues.

What were the facts?

The case involves two writ petitions, WP No. 480 of 2021 and WP No. 481 of 2021, filed by Shilpa Shetty Kundra & Anr. (Petitioners) against the Commissioner of Income Tax (TDS)-1 & Ors. (Respondents). The petitions were listed for hearing on August 29, 2026. The record indicated that no steps had been taken by the Petitioners or their Advocates to circulate the Petitions after February 8, 2021. The Court inferred that the Petitioners were not interested in pursuing the petitions.

What were the issues?

The primary issue before the High Court was whether the writ petitions should be dismissed for non-prosecution. The Court had to determine if the lack of action from the petitioners and their advocates indicated an intention to abandon the proceedings. The judgment does not explicitly state arguments from either side regarding the merits of the case, as the dismissal was based on procedural grounds. The Court's decision was based on the observation of the petitioners' conduct and lack of engagement with the judicial process.

AI-generated summary — verify with the full judgment below

ssm 37-wp480.2021.doc IN THE HIGH COURT OF JUDICATURE AT BOMBAY CRIMINAL APPELLATE JURISDICTION WRIT PETITION NO. 480 OF 2021 WITH WRIT PETITION NO. 481 OF 2021 Shilpa Shetty Kundra & Anr. …..Petitioners Vs. Commissioner Of Income Tax (TDS)-1 & Ors. …..Respondents ____________________________________ None for the Petitioners. Shri. Ajay Patil APP, for the Respondent-State. Mr. Suresh Kumar a/w Adv. Y.S. Bhate and Adv. Sachidanand T. Singh for the Respondent Nos.1 and 2. Mr. D.P. Singh a/w Adv. Aditya Thakkar for the Respondent No.3-UOI. ____________________________________ CORAM : A. S. GADKARI AND KAMAL KHATA, JJ. DATE : 29th AUGUST, 2026. P.C.:- 1) None for Petitioners when called out for hearing. 2) Record indicates that, after 8th February, 2021, neither the Petitioners nor their Advocates have taken any steps to circulate the Petitions, even once. 2.1) It appears that, the Petitioners are not interested in pursuing the Petition. 3) Both the Petitions are dismissed for non-prosecution. (KAMAL KHATA, J.) (A.S. GADKARI, J.) 1/1 SANJIV SHARNAPPA MASHALKAR Digitally signed by SANJIV SHARNAPPA MASHALKAR Date: 2026.09.07 17:01:07 +0530

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