SUNIL VATS vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 1 FARIDABAD AND OTHERS
What did the High Court hold?
The High Court of Punjab & Haryana at Chandigarh, in its order dated 10.09.2026, decided to dispose of the writ petition CWP-11954-2025 (Sunil Vats Vs. Assistant Commissioner of Income Tax Circle 1, Faridabad and others) in terms of the detailed judgment passed in CWP No.15791 of 2024, titled Jyoti Sareen Vs. Union of India and others. The reasoning and the specific findings of the Tribunal on the issues are not elaborated in this particular order, as it relies on the decision of a connected matter. Consequently, all pending miscellaneous applications filed in CWP-11954-2025 were also disposed of. No specific relief or operative direction is mentioned for Sunil Vats in this excerpt, other than the general direction to follow the connected judgment.
What were the facts?
The petitioner, Sunil Vats, filed a writ petition (CWP-11954-2025) before the High Court of Punjab & Haryana at Chandigarh. The respondents are the Assistant Commissioner of Income Tax Circle 1, Faridabad, and others. The judgment was reserved on 08.09.2026 and decided on 10.09.2026. The High Court, in its order, stated that the present writ petition is to be decided in terms of the detailed judgment passed in a connected case, CWP No.15791 of 2024 - Jyoti Sareen Vs. Union of India and others. All pending miscellaneous applications, if any, were also disposed of.
What were the issues?
The High Court was to decide the issues raised in CWP-11954-2025. However, the judgment explicitly states that the order is to be passed in terms of the detailed judgment in CWP No.15791 of 2024. Therefore, the specific issues before the High Court in the present case are not detailed in this excerpt, but they are implicitly the same as those decided in the connected writ petition. The arguments presented by the petitioner and the revenue in CWP-11954-2025 are not recorded in this specific order, as it directs the decision to follow another judgment.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH CWP-11954-2025 (O&M) Reserved on :08.09.2026 Date of decision: 10.09.2026 SUNIL VATS ..... Petitioner Versus ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 1, FARIDABAD AND OTHERS ..... Respondent(s) CORAM : HON'BLE MR. JUSTICE DEEPAK SIBAL
HON'BLE MS. JUSTICE RUPINDERJIT CHAHAL Present : Mr. Kartik Bansal, Advocate Ms. Kritika Bansal, Advocate for the petitioner. Mr. Varun Issar, Senior Standing Counsel, Ms. Pridhi Sandhu, Junior Standing Counsel and Ms. Nikita Garg, Junior Standing Counsel for the respondents. * * * DEEPAK SIBAL, J. 1. For order see the detailed judgment of even date passed in CWP No.15791 of 2024 - Jyoti Sareen Vs. Union of India and others. 2. All pending miscellaneous applications, if any, also stand disposed of. (DEEPAK SIBAL) JUDGE 10.09.2026 (RUPINDERJIT CHAHAL) Jyoti 1
JUDGE Whether speaking/reasoned : Yes / No Whether reportable : Yes / No JYOTI SHARMA 2026.09.15 12:11 I attest to the accuracy and authenticity of this document
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