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

CW/3357/2026HC Rajasthan2026:RJ-JP:22847-DB27 May 2026Bench: SANJEEV PRAKASH SHARMA, BALJINDER SINGH SANDHU1 pages

AI SummaryDismissed

What did the High Court hold?

The High Court held that the petitioner had failed to file the amended writ petition within the stipulated time granted by the Court's order dated 05.05.2026. Consequently, the Court dismissed the writ petition. The reasoning was based on the direct non-compliance with the Court's explicit direction. The operative direction was the dismissal of the writ petition and all pending applications. No issue was expressly left undecided.

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 05.05.2026, the Court directed petitioners to amend their petitions within four weeks, by 25.05.2026, in light of a Supreme Court judgment in SLP (C). Diary No(s). 2196/2026, titled Income Tax Officer, Ward 2(1), Chandigarh & Ors. Vs. Tej Partap Singh. The matter was listed for 27.05.2026. Despite this direction, the petitioner failed to file the amended writ petition by the stipulated deadline.

What were the issues?

1. Whether the writ petition should be dismissed for non-compliance with the Court's order dated 05.05.2026, which directed the amendment of petitions within four weeks, by 25.05.2026, in light of the Supreme Court's decision in Income Tax Officer, Ward 2(1), Chandigarh & Ors. Vs. Tej Partap Singh (SLP (C). Diary No(s). 2196/2026). Assessee's contentions: The judgment does not record any specific contentions made by the petitioner regarding the failure to amend the petition or any arguments against the dismissal. The petitioner was represented by Ms. Satvika Jha and Mr. Rohan Chatter on behalf of Mr. Siddarth Ranka. Revenue's contentions: The judgment does not record any specific contentions made by the respondent regarding the dismissal of 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:22847-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 3357/2026 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 111/DivyaP Powered by TCPDF (www.tcpdf.org) (Uploaded on 09/06/2026 at 12:50:02 PM) (Downloaded on 30/10/2026 at 10:21:52 AM)

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