SHRI KHATU SHYAM REAL ESTATE PRIVATE LIMITED vs. ASSISTANT COMMISSIONER OF INCOME TAX

CW/3072/2026HC RajasthanRJHC02012329202627 May 2026Bench: SANJEEV PRAKASH SHARMA,BALJINDER SINGH SANDHU1 pages

AI SummaryDismissed

What did the High Court hold?

The Tribunal dismissed the writ petition. The reason for dismissal was the petitioner's failure to comply with the Court's explicit direction to amend the writ petition by May 25, 2026. The Court had granted a specific timeframe of four weeks, referencing a Supreme Court order, to allow for such amendments. As the petitioner did not adhere to this deadline, the Court found no alternative but to dismiss the petition. No decision was made on the merits of the original petition. All pending applications were also dismissed.

What were the facts?

The petitioner, Shri Khatu Shyam Real Estate Private Limited, was directed by the Rajasthan High Court, Jaipur Bench, on May 5, 2026, to amend its writ petition within four weeks, by May 25, 2026. This direction was in light of 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 Court also ordered that any interim order would continue until the next date of hearing. The case 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 dated May 5, 2026, directing the petitioner to amend the petition by May 25, 2026. The petitioner's side did not present any arguments as the petition was dismissed for non-compliance. The respondent's side did not present any arguments as the petition was dismissed for non-compliance.

AI-generated summary — verify with the full judgment below

[2026:RJ-JP:22849-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 3072/2026 Shri Khatu Shyam Real Estate Private Limited, Having Its Address At 298, Opp. Hathroi School, Ajmer Road, Jaipur 302001, Rajasthan Through Its Director Raj Agarwal, Aged About 46 Years, S/o Shri Manohar Lal Agarwal, R/o 298, Near Hathroi Fort, Ajmer Road, Jaipur-302001 ----Petitioner Versus Assistant Commissioner Of Income Tax, Central Circle -2, Jaipur Having Its Address At Room No. 410, 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. Siddarth 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 108/DivyaP

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