MANGLAM HOME CONSTRUCTION COMPANY LLP vs. DEPUTY COMMISSIONER OF INCOME TAX

CW/2290/2026HC RajasthanRJHC02010003202627 May 2026Bench: SANJEEV PRAKASH SHARMA,BALJINDER SINGH SANDHU1 pages

AI SummaryDismissed

What did the High Court hold?

The High Court dismissed the writ petition. The court noted that despite a clear direction issued on May 5, 2026, to amend the writ petition by May 25, 2026, the petitioner failed to comply with this order. Consequently, the court found no alternative but to dismiss the petition. All pending applications associated with the writ petition were also dismissed. The judgment does not delve into the merits of the original writ petition or the issues that might have been raised therein, as the dismissal was purely on procedural grounds of non-compliance with the court's directive.

What were the facts?

The petitioner, Manglam Home Construction Company LLP, through its partner Shri Nand Kishore Gupta, filed a writ petition before the Rajasthan High Court, Jaipur Bench. The respondent was the Deputy Commissioner of Income Tax, Central Circle -1, Jaipur. The High Court, on May 5, 2026, had directed petitioners to amend their writ petitions within four weeks, by May 25, 2026, in light of a Supreme Court judgment in SLP (C). Diary No(s). 2196/2026, titled Income Tax Officer, Ward 2(1), Chandigarh & Ors. Vs. Tej Partap Singh. The matter was listed for May 27, 2026. However, the petitioner failed to file the amended writ petition within the stipulated time.

What were the issues?

1. Whether the writ petition should be dismissed for non-compliance with the court's order to amend the petition by the stipulated date. The petitioner's side was represented by Ms. Satvika Jha & Mr. Rohan Chatter on behalf of Mr. Siddharth Ranka. The respondent's side was represented by Mr. Siddharth Bapna with Ms. Tanushka Saxena. The judgment does not record specific arguments from either side regarding the substantive issues of the writ petition. The primary focus of the order is on the procedural non-compliance by the petitioner.

AI-generated summary — verify with the full judgment below

[2026:RJ-JP:22822-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 2290/2026 Manglam Home Construction Company Llp, Having Its Address At 6Th Floor, Apex Mall, Tonk Road, Lal Kothi, Jaipur Through Its Partner Shri Nand Kishore Gupta Aged About 69 Years Son Of Shri Rood Mal Gupta Resident Of D-95, Madho Singh Circle, Banipark, Vtc Jaipur ----Petitioner Versus Deputy Commissioner Of Income Tax, Central Circle -1, Jaipur, Having Its Address 408, 4Th Floor, Jeevan Nidhi Ii, Lic Building, Bhawani Singh Road, Jaipur - 302005 ----Respondent For Petitioner(s) : Ms. Satvika Jha & Mr. Rohan Chatter on behalf of Mr. Siddharth Ranka For Respondent(s) : Mr. Siddharth Bapna with Ms. Tanushka Saxena HON'BLE THE ACTING CHIEF JUSTICE MR. SANJEEV PRAKASH SHARMA HON'BLE MR. JUSTICE BALJINDER SINGH SANDHU (Through V.C.) Order 27/05/2026 1. This Court on 05.05.2026 has passed the following order:- “1. In view of the judgment passed by the Hon'ble Apex Court in SLP (C). Diary No(s). 2196/2026, titled as Income Tax Officer, Ward 2(1), Chandigarh & Ors. Vs. Tej Partap Singh decided on 10.04.2026 and stated to have been uploaded on 28.04.2026, we give four weeks' time, as directed by the Hon'ble Apex Court, to the respective petitioners in each of the writ petitions listed before us to amend their petitions on or before 25.05.2026, if they so choose to. 2. List these cases on 27.05.2026. 3. Interim order, if any, shall continue till next date of hearing.” 2. Despite the aforesaid direction, the petitioner has not filed the amended writ petition within the stipulated time. 3. In view of above, the present writ petition stands dismissed. 4. All pending applications also stand dismissed. (BALJINDER SINGH SANDHU),J (SANJEEV PRAKASH SHARMA),ACTING CJ 69-DivyaP

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