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

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CW/2434/2026HC Rajasthan2026:RJ-JP:22832-DB27 May 2026Bench: SANJEEV PRAKASH SHARMA, BALJINDER SINGH SANDHU1 pages
AI SummaryDismissed

What did the High Court hold?

The High Court noted that despite the clear direction passed on 05.05.2026, granting four weeks' time to amend the writ petition, the petitioner failed to file the amended petition within the stipulated period. Consequently, the Court held that the writ petition was not pursued diligently by the petitioner. Based on this non-compliance, the High Court dismissed the writ petition. No decision was made on the merits of the original writ petition as it was dismissed on a procedural ground. The operative direction was the dismissal of the writ petition and all pending applications.

What were the facts?

The petitioner, Shri Khatu Shyam Real Estate Private Limited, filed a writ petition before the Rajasthan High Court, Jaipur Bench. The respondent was the Assistant Commissioner of Income Tax, Central Circle -2, Jaipur. The High Court, on May 5, 2026, had granted the petitioner four weeks to amend their writ petition, following a judgment from 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 case was listed for further hearing on May 27, 2026, with any interim orders to continue. However, the petitioner failed to file the amended writ petition within the stipulated time.

What were the issues?

1. Whether the petitioner has complied with the High Court's order dated 05.05.2026, directing them to amend their writ petition within four weeks, in light of the Apex Court's judgment in SLP (C). Diary No(s). 2196/2026. Assessee's Contention: The judgment does not record any specific contentions made by the assessee regarding the amendment of the petition. The assessee 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 contentions made by the revenue regarding the amendment of the petition. The revenue was represented by Mr. Siddharth Bapna with Ms. Tanushka Saxena.

AI-generated summary — verify with the full judgment below

[2026:RJ-JP:22832-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 2434/2026 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 & 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 81-DivyaP Powered by TCPDF (www.tcpdf.org) (Uploaded on 09/06/2026 at 12:19:36 PM) (Downloaded on 30/10/2026 at 10:21:48 AM)

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