RAJ AGARWAL SON OF SHRI MANOHAR LAL AGARWAL vs. DEPUTY COMMISSIONER OF INCOME TAX

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CW/2349/2026HC Rajasthan2026:RJ-JP:22825-DB27 May 2026Bench: SANJEEV PRAKASH SHARMA, BALJINDER SINGH SANDHU1 pages
AI SummaryDismissed

What did the High Court hold?

The Court held that the petitioner had not filed the amended writ petition within the stipulated time as directed by the Court's order dated May 5, 2026. Consequently, the writ petition was dismissed. The Court's reasoning was based on the direct non-compliance with its procedural order. No specific arguments from either side are recorded in the judgment regarding this procedural lapse. The operative direction was the dismissal of the writ petition. No issues were decided on merits.

What were the facts?

The petitioner, Raj Agarwal, 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 interim order was to continue. The case was listed for May 27, 2026. Despite the clear direction, 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 amendment of the petition by May 25, 2026? (Question of procedure) Assessee's Contention: The judgment does not record any specific contention from the petitioner regarding the failure to amend the petition. 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 contention from the respondent regarding the failure to amend the 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:22825-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 2349/2026 Raj Agarwal Son Of Shri Manohar Lal Agarwal, Aged About 46 Years, Resident Of 298, Near Hathroi Fort, Ajmer Road, Jaipur, G.p.o. Jaipur 302001 ----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 74-DivyaP Powered by TCPDF (www.tcpdf.org) (Uploaded on 09/06/2026 at 11:59:05 AM) (Downloaded on 30/10/2026 at 10:21:44 AM)

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