ASHISH SHARMA, SON OF SHRI RAJENDRA KUMAR SHARMA vs. DEPUTY COMMISSIONER OF INCOME TAX

CW/3417/2026HC RajasthanRJHC02016873202627 May 2026Bench: SANJEEV PRAKASH SHARMA,BALJINDER SINGH SANDHU1 pages

AI SummaryDismissed

What did the High Court hold?

The Tribunal held that the petitioner had failed to file the amended writ petition within the stipulated time, despite the clear directions from the Court on May 5, 2026. The Court noted that the Supreme Court's judgment in SLP (C). Diary No(s). 2196/2026, Income Tax Officer, Ward 2(1), Chandigarh & Ors. Vs. Tej Partap Singh, was the basis for the amendment direction. As the petitioner did not comply with the order to amend the petition by May 25, 2026, the Court dismissed the writ petition. The reasoning is based on the non-compliance with a direct court order. The operative direction was to dismiss the writ petition and all pending applications.

What were the facts?

The petitioner, Ashish Sharma, filed a writ petition before the Rajasthan High Court, Jaipur Bench. The respondent was the Deputy Commissioner of Income Tax, Central Circle-2, Jaipur. On May 5, 2026, the Court directed petitioners to amend their petitions within four weeks, by May 25, 2026, in light of a Supreme Court judgment in SLP (C). Diary No(s). 2196/2026, Income Tax Officer, Ward 2(1), Chandigarh & Ors. Vs. Tej Partap Singh. The Court also ordered that any interim orders would continue. The matter was listed for May 27, 2026.

What were the issues?

The primary issue before the Court was whether the writ petition should be dismissed for non-compliance with the Court's order dated May 5, 2026. The Court had directed the petitioner to amend their writ petition by May 25, 2026, to align with the Supreme Court's decision in Income Tax Officer, Ward 2(1), Chandigarh & Ors. Vs. Tej Partap Singh. The petitioner's argument, if any, is not recorded. The respondent's contention, if any, is not recorded. The Court had to decide whether to proceed with the writ petition given the petitioner's failure to amend it within the stipulated time.

AI-generated summary — verify with the full judgment below

[2026:RJ-JP:22845-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 3417/2026 Ashish Sharma, Son Of Shri Rajendra Kumar Sharma, Aged About 36 Years, Resident Of 3579, Moti Singh Bomio Ka Rasta Johri Bazar, Jaipur 302003 ----Petitioner Versus Deputy Commissioner Of Income Tax, Central Circle -2, Jaipur, Having Its Address 410, 4Th Floor, Jeevan Nidhi - Ii, Lic Building, Bhawani Singh Road, Jaipur - 302005 ----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 113/DivyaP

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