SANJAY GOYAL, SON OF LATE SHRI OM PRAKASH GOYAL vs. DEPUTY COMMISSIONER OF INCOME TAX

CW/3364/2026HC Rajasthan2026:RJ-JP:22846-DB27 May 2026Bench: SANJEEV PRAKASH SHARMA, BALJINDER SINGH SANDHU1 pages

AI SummaryDismissed

What did the High Court hold?

The Tribunal noted that despite the clear direction from the Court on May 5, 2026, to amend the writ petition by May 25, 2026, the petitioner failed to do so. Consequently, the Court held that the writ petition stands dismissed due to non-compliance with the Court's order. The reasoning is straightforward: the petitioner did not fulfill the procedural requirement set by the Court within the given timeframe. No decision was made on the merits of the original writ petition. All pending applications associated with the writ petition were also dismissed.

What were the facts?

The petitioner, Sanjay Goyal, filed a writ petition before the Rajasthan High Court, Jaipur Bench. The High Court, on May 5, 2026, had granted four weeks' time to the petitioner to amend their 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 May 25, 2026. The case was listed for further 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 direction to amend the writ petition within the stipulated time, as per the order dated 05.05.2026. Assessee's Contentions: The judgment does not record any specific contentions made by the assessee (petitioner) regarding the amendment of the petition or any other matter. The focus is on the non-compliance with the Court's order. Revenue's Contentions: The judgment does not record any specific contentions made by the revenue (respondent) regarding the amendment of the petition or any other matter. The respondent is represented, but their arguments are not detailed in the provided text.

AI-generated summary — verify with the full judgment below

[2026:RJ-JP:22846-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 3364/2026 Sanjay Goyal, Son Of Late Shri Om Prakash Goyal, Aged About 61 Years, Resident Of E-181A, Ramesh Marg, C-Scheme, Jaipur - 302001 ----Petitioner Versus Deputy Commissioner Of Income Tax, Circle (International Taxation), Jaipur, Having Its Address 413, 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. Parth Vashishth on behalf of Mr. Shantanu Sharma 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 112/DivyaP Powered by TCPDF (www.tcpdf.org) (Uploaded on 09/06/2026 at 12:07:32 PM) (Downloaded on 30/10/2026 at 10:21:53 AM)

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