M K PROTEINS LIMITED vs. INCOME TAX OFFICER AND OTHERS

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CWP/12743/2024HC Punjab & HaryanaPHHC01071499202410 September 2026Bench: MR. JUSTICE DEEPAK SIBAL,MS. JUSTICE RUPINDERJIT CHAHAL1 pages
AI SummaryRemanded

What did the High Court hold?

The High Court held that the present writ petition (CWP-12743-2024) is to be decided in accordance with the detailed judgment passed in CWP No. 15791 of 2024. Consequently, the specific findings, reasoning, and ratio decidendi from the Jyoti Sareen case would apply to M K Proteins Limited. The judgment does not record any independent analysis or decision on the merits of CWP-12743-2024 itself. The operative directions would be those contained in the detailed judgment of CWP No. 15791 of 2024. No issues were expressly left undecided in this specific order, as it deferred to the other judgment.

What were the facts?

The petitioner, M K Proteins Limited, filed a writ petition (CWP-12743-2024) before the High Court of Punjab & Haryana at Chandigarh. The respondents are the Income Tax Officer, Ambala, 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 case is to be decided in terms of the detailed judgment passed in a connected writ petition, CWP No. 15791 of 2024, titled Jyoti Sareen Vs. Union of India and others. All pending miscellaneous applications were also disposed of.

What were the issues?

The High Court was to decide the issues raised in CWP-12743-2024. However, the judgment explicitly states that the order for this petition is to be passed in terms of the detailed judgment in CWP No. 15791 of 2024. Therefore, the specific issues and arguments presented by the petitioner and the revenue in CWP-12743-2024 are not recorded in this specific order. The operative part of this judgment relies entirely on the decision in the connected case.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH CWP-12743-2024 (O&M) Reserved on :08.09.2026 Date of decision: 10.09.2026 M K PROTEINS LIMITED ..... Petitioner Versus INCOME TAX OFFICER, AMBALA AND OTHERS ..... Respondent(s) CORAM : HON'BLE MR. JUSTICE DEEPAK SIBAL

HON'BLE MS. JUSTICE RUPINDERJIT CHAHAL Present : Mr. Abhinav Narang, Advocate for the petitioner. Mr. Saurabh Kapoor, Senior Standing Counsel, Mr. Rana Gurtej Singh, Junior Standing Counsel, Ms. Muskan Gupta, Advocate 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 2026.09.16 17:15 I attest to the accuracy and authenticity of this document

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