DEEPTI AGRAWAL D/O SHRI MANI RAM DADU vs. ASSISTANT COMMISSIONER OF INCOME TAX

CW/2571/2026HC RajasthanRJHC02011759202627 May 2026Bench: SANJEEV PRAKASH SHARMA,BALJINDER SINGH SANDHU1 pages

AI SummaryDismissed

What did the High Court hold?

The High Court noted that despite the clear direction issued on May 5, 2026, to amend the writ petition by May 25, 2026, the petitioner failed to file the amended petition within the stipulated time. Consequently, the Court dismissed the writ petition on the ground of non-compliance. 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 any substantive tax law issues, as the dismissal was purely procedural. No specific ratio decidendi for a substantive legal principle can be extracted from this order.

What were the facts?

The petitioner, Deepti Agrawal, through her authorized signatory, filed a writ petition before the High Court of Judicature for Rajasthan, Bench at Jaipur. The respondent was the Assistant Commissioner of Income Tax, Central Circle-4, Jaipur. The High Court, on May 5, 2026, had directed petitioners to amend their writ petitions within four weeks, following a judgment by the Apex Court in SLP (C). Diary No(s). 2196/2026, titled Income Tax Officer, Ward 2(1), Chandigarh & Ors. Vs. Tej Partap Singh. The deadline for amendment was May 25, 2026. The case was listed for May 27, 2026, for further hearing.

What were the issues?

1. Whether the writ petition should be dismissed for non-compliance with the High Court's order dated May 5, 2026, to amend the petition by May 25, 2026. 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 proceedings recorded was the procedural compliance with the court's earlier order.

AI-generated summary — verify with the full judgment below

[2026:RJ-JP:22838-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 2571/2026 Deepti Agrawal D/o Shri Mani Ram Dadu, Aged About 63 Years, R/o D-70, Jln Marg, Nera Teen Murti Circle, Arjun Lal Sethi Nagar, S.o Jaipur-302004, Through Her Authorised Signatory Shri Sudhir Naruka, Aged About 29 Years, S/o Shri Brijendra Singh, R/o C-208, Tara Nagar-C, Khirni Phatak, Jhotwara, Jaipur 302012 ----Petitioner Versus Assistant Commissioner Of Income Tax, Central Circle-4, Jaipur Having Its Address At Room No. 416, 4Th Floor, Jeevan Nidhi-2, Lic Building, Ambedkar Circle, Jaipur. ----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 88-DivyaP

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