VIPUL JAIN vs. INCOME TAX OFFICER AND ANOTHER

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CWP/20496/2026HC Punjab & HaryanaPHHC01102977202622 July 2026Bench: JUSTICE (TO BE NOMINATED),MR. JUSTICE ROHIT KAPOOR2 pages

AI SummaryDismissed

What did the High Court hold?

The High Court declined to entertain the writ petition. The Court observed that the petitioner had already availed the remedy of filing an appeal. Therefore, the petitioner would be better advised to prosecute the pending appeal before the competent authority. The Court directed the appellate authority to make all endeavors to dispose of the appeal expeditiously by passing a reasoned order. The Court did not decide the merits of the show cause notice or the appeal itself, as the petition was disposed of on the ground of alternative remedy.

What were the facts?

The petitioner, Vipul Jain, filed a writ petition (CWP-20496-2026) before the High Court of Punjab & Haryana at Chandigarh. The petition challenged a show cause notice. The petitioner admitted that an appeal against the final orders, which presumably relate to the subject matter of the show cause notice, was already pending adjudication. The Revenue was represented by Mr. Ranvijay Singh, Sr. Standing Counsel, and Mr. Vidul Kapoor, Jr. Standing Counsel. The High Court was considering whether parallel remedies could be pursued when an appeal was already pending. The petitioner sought time to submit supporting judgments.

What were the issues?

1. Whether parallel remedies can be pursued when an appeal concerning the same cause of action is already pending adjudication, specifically challenging a show cause notice after final orders have been passed and an appeal is pending. (Question of law and mixed fact and law) Assessee's contention: The petitioner sought to challenge the show cause notice through a writ petition. The specific arguments and authorities relied upon by the petitioner were to be placed before the court on the next date. Revenue's contention: Not recorded in the judgment. The judgment notes that the petitioner admitted to filing a pending appeal.

AI-generated summary — verify with the full judgment below

CWP-20496-2026 (O&M) 1

140 IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH CWP-20496-2026 (O&M) Date of decision: 22.07.2026 VIPUL JAIN ....Petitioner Versus INCOME TAX OFFICER AND ANOTHER ...Respondents CORAM: HON'BLE THE ACTING CHIEF JUSTICE HON'BLE MR. JUSTICE ROHIT KAPOOR ***** Present: Mr. Sunil Kumar Mukhi, Advocate for the petitioner. Mr. Ranvijay Singh, Sr. Standing Counsel, Mr. Vidul Kapoor, Jr. Standing Counsel, for the respondents/Revenue. ***** ASHWANI KUMAR MISHRA, A.C.J. (Oral) 1. The following orders were passed on 21.07.2026:- “The question raised in the present matter is as to whether parallel remedies, in respect of the same cause, can be allowed to be pursued. The petitioner admitted that he has filed an appeal which is pending adjudication. In this view of the matter, the question is as to whether the show cause notice can be challenged now when the final orders have already been passed and appeal is pending. Learned counsel for the petitioner seeks time till tomorrow to place before this Court the judgments in support of his arguments. List this case on 22.07.2026.” 2. The matter has been heard at some length. Considering the fact that an appeal has already been filed on the questions which are ought to be urged in the present petition, we are of the view that the petitioner, having availed remedy of filing appeal, would be better advised to prosecute such appeal before the competent authority. MOHIT GOYAL 2026.07.23 15:30 I attest to the accuracy and integrity of this document

CWP-20496-2026 (O&M) 2

In such circumstances, we decline to entertain the present petition, which is disposed of with the observations that the appellate authority shall make all endeavours to dispose of the appeal, expeditiously, by passing a reasoned order. 4. Pending applications, if any, shall stand disposed of accordingly.

(ASHWANI KUMAR MISHRA) ACTING CHIEF JUSTICE

(ROHIT KAPOOR) 22.07.2026

JUDGE mohit goyal Whether speaking/reasoned : Yes / No Whether reportable : Yes / No MOHIT GOYAL 2026.07.23 15:30 I attest to the accuracy and integrity of this document

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