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

CW/2436/2026HC Rajasthan2026:RJ-JP:22833-DB27 May 2026Bench: SANJEEV PRAKASH SHARMA, BALJINDER SINGH SANDHU1 pages

AI SummaryDismissed

What did the High Court hold?

The High Court dismissed the writ petition. The Court noted that despite the explicit direction given on 05.05.2026, which allowed four weeks' time to amend the writ petition on or before 25.05.2026, the petitioner failed to file the amended petition within the stipulated period. Consequently, the Court found no alternative but to dismiss the present writ petition. All pending applications were also dismissed as a consequence of the main petition being dismissed. The judgment does not record any specific findings on the merits of the case, as the dismissal was based on procedural grounds.

What were the facts?

The petitioner, Shri Khatu Shyam Real Estate Private Limited, filed a writ petition before the High Court of Judicature for Rajasthan, Bench at Jaipur. The respondent was the Assistant Commissioner of Income Tax, Central Circle -2, Jaipur. The Court, on 05.05.2026, had granted four weeks' time for the petitioner to amend their writ petition, following a direction from 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 25.05.2026. The case was listed for further hearing on 27.05.2026, with any interim order to continue.

What were the issues?

1. Whether the writ petition should be dismissed for non-compliance with the Court's order to amend the petition within the stipulated time. The petitioner's side, represented by Ms. Satvika Jha & Mr. Rohan Chatter on behalf of Mr. Siddharth Ranka, did not file an amended writ petition by the deadline of 25.05.2026, despite the Court's explicit direction on 05.05.2026. The Court's order was based on a judgment of the Hon'ble Apex Court in SLP (C). Diary No(s). 2196/2026, Income Tax Officer, Ward 2(1), Chandigarh & Ors. Vs. Tej Partap Singh. The respondent's side, represented by Mr. Siddharth Bapna with Ms. Tanushka Saxena, did not present any arguments as the matter was decided on procedural non-compliance.

AI-generated summary — verify with the full judgment below

[2026:RJ-JP:22833-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 2436/2026 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 82-DivyaP Powered by TCPDF (www.tcpdf.org) (Uploaded on 09/06/2026 at 01:16:06 PM) (Downloaded on 30/10/2026 at 10:21:50 AM)

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