PUSHPINDER SINGH MAINI vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 2 CHANDIGARH AND OTHERS
What did the High Court hold?
The High Court held that the order in the present writ petition (CWP-13202-2025) would be identical to the detailed judgment passed in CWP No. 15791 of 2024 - Jyoti Sareen Vs. Union of India and others. Consequently, the specific findings, reasoning, and ratio decidendi for CWP-13202-2025 are not elaborated upon in this excerpt, as they are contingent on the decision in the referenced connected case. The operative directions for CWP-13202-2025 are therefore not specified here, but would be the same as those in the Jyoti Sareen judgment. Any pending miscellaneous applications related to this petition were also disposed of.
What were the facts?
The petitioner, Pushpinder Singh Maini, filed a writ petition (CWP-13202-2025) before the High Court of Punjab & Haryana at Chandigarh. The respondents are the Assistant Commissioner of Income Tax, Central Circle 2, Chandigarh, and others. The judgment was reserved on 08.09.2026 and decided on 10.09.2026. The High Court stated that the order for this case would be the same as the detailed judgment passed in a connected matter, CWP No. 15791 of 2024 - 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-13202-2025. However, the judgment explicitly states that the order for this petition is to follow the detailed judgment in CWP No. 15791 of 2024. Therefore, the specific issues before the High Court in CWP-13202-2025 are not detailed in this excerpt. The arguments presented by the petitioner and the revenue for CWP-13202-2025 are also not recorded in this excerpt, as the decision is based on a connected case.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH CWP-13202-2025 (O&M) Reserved on :08.09.2026 Date of decision: 10.09.2026 PUSHPINDER SINGH MAINI ..... Petitioner Versus ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 2 CHANDIGARH AND OTHERS ..... Respondent(s) CORAM : HON'BLE MR. JUSTICE DEEPAK SIBAL
HON'BLE MS. JUSTICE RUPINDERJIT CHAHAL Present : Mr. Kartik Bansal, Advocate and Ms. Kritika Bansal, Advocate for the petitioner. Mr. Ranvijay Singh, Senior Standing Counsel Mr. Vidul Kapoor, 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 17:09 I attest to the accuracy and authenticity of this document
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