NAND KISHORE GUPTA, SON OF SHRI ROOD MAL GUPTA vs. DEPUTY COMMISSIONER OF INCOME TAX

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CW/2336/2026HC Rajasthan2026:RJ-JP:22823-DB27 May 2026Bench: SANJEEV PRAKASH SHARMA, BALJINDER SINGH SANDHU1 pages
AI SummaryDismissed

What did the High Court hold?

The Tribunal noted that despite the specific direction from the High Court on 05.05.2026 to amend the writ petition by 25.05.2026, the petitioner had not filed the amended writ petition within the stipulated time. Consequently, the High Court dismissed the writ petition. No specific findings were made on the merits of the original writ petition or the issues that might have been raised therein. The operative direction was the dismissal of the writ petition. No issues were expressly left undecided, as the dismissal was based on procedural non-compliance.

What were the facts?

The petitioner, 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-2, Jaipur. The High Court, on May 5, 2026, had granted four weeks' time to the petitioner to amend their writ petition, referencing a judgment of the Hon'ble Apex Court in SLP (C). Diary No(s). 2196/2026, titled Income Tax Officer, Ward 2(1), Chandigarh & Ors. Vs. Tej Partap Singh. The amended petition was to be filed on or before May 25, 2026. The matter was listed for hearing on May 27, 2026. The interim order, if any, was to continue till the next date of hearing.

What were the issues?

1. Whether the petitioner has complied with the court's order dated 05.05.2026 to file an amended writ petition within the stipulated time. Assessee's Contention: The judgment does not record any specific arguments made by the petitioner regarding their compliance or non-compliance with the amendment order. The petitioner was represented by Ms. Satvika Jha & Mr. Rohan Chatter on behalf of Mr. Siddharth Ranka. Revenue's Contention: The judgment does not record any specific arguments made by the respondent regarding the petitioner's compliance or non-compliance. The respondent was represented by Mr. Siddharth Bapna with Ms. Tanushka Saxena.

AI-generated summary — verify with the full judgment below

[2026:RJ-JP:22823-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 2336/2026 Nand Kishore Gupta, Son Of Shri Rood Mal Gupta, Aged About 69 Years, Having Its Address At C-9, Barwara House Colony, Ajmer Road, Jaipur Currently Residing At D-95, Madho Singh Circle, Banipark, Vtc, Jaipur ----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 & 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 70-DivyaP Powered by TCPDF (www.tcpdf.org) (Uploaded on 09/06/2026 at 11:51:44 AM) (Downloaded on 30/10/2026 at 10:21:43 AM)

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