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

CW/2574/2026HC RajasthanRJHC02011749202627 May 2026Bench: SANJEEV PRAKASH SHARMA,BALJINDER SINGH SANDHU1 pages

AI SummaryDismissed

What did the High Court hold?

The Court held that the petitioner had failed to comply with the specific direction issued on May 5, 2026, to amend the writ petition by May 25, 2026. As a consequence of this non-compliance, the Court dismissed the present writ petition. The reasoning is based solely on the procedural default of the petitioner. No decision was made on the merits of the original writ petition. All pending applications were also dismissed as a consequence of the main petition being dismissed.

What were the facts?

The petitioner, Deepti Agrawal, through her authorized signatory, filed a writ petition before the Rajasthan High Court, Jaipur Bench. The respondent was the Assistant Commissioner of Income Tax, Central Circle-4, Jaipur. On May 5, 2026, the Court 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 case was listed for May 27, 2026, with any interim orders to continue. However, the petitioner failed to file the amended writ petition by the stipulated deadline.

What were the issues?

1. Whether the writ petition should be dismissed for non-compliance with the Court's order dated May 5, 2026, to amend the petition by May 25, 2026. (Question of procedure). Assessee's Contentions: The judgment does not record any specific contentions made by the petitioner regarding the amendment of the writ petition or reasons for non-compliance. The petitioner was represented by Ms. Satvika Jha and Mr. Rohan Chatter on behalf of Mr. Siddharth Ranka. Revenue's Contentions: The judgment does not record any specific contentions made by the respondent regarding the dismissal of the writ petition. The respondent was represented by Mr. Siddharth Bapna with Ms. Tanushka Saxena.

AI-generated summary — verify with the full judgment below

[2026:RJ-JP:22784-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 2574/2026 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 and 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 21/DivyaP

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