PARNEET KAUR MAINI vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 2 CHANDIGARH AND OTHERS
What did the High Court hold?
The High Court of Punjab & Haryana at Chandigarh has indicated that the decision for CWP-13279-2025 (O&M) is to be found in the detailed judgment of even date passed in CWP No. 15791 of 2024 - Jyoti Sareen Vs. Union of India and others. Consequently, the specific findings, reasoning, and ratio decidendi for the present case are not elaborated upon in this excerpt. The operative directions and any specific relief granted or denied are also not detailed here, as they are contingent on the judgment in the related writ petition. No issue was expressly left undecided, but the decision is deferred to the related case.
What were the facts?
The petitioner, Parneet Kaur Maini, has filed a writ petition 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 states that the order for this case is to be found in a detailed judgment of even date passed in CWP No. 15791 of 2024, titled Jyoti Sareen Vs. Union of India and others. All pending miscellaneous applications, if any, have also been disposed of.
What were the issues?
The High Court was to decide the issues presented in CWP-13279-2025 (O&M). However, the judgment explicitly states that the order for this case is contained within the detailed judgment of even date passed in CWP No. 15791 of 2024 - Jyoti Sareen Vs. Union of India and others. Therefore, the specific issues and arguments for this particular writ petition are not detailed in the provided text, as they are subsumed by the aforementioned related case. The judgment does not record any arguments made by either the petitioner or the respondents in this specific writ petition.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH CWP-13279-2025 (O&M) Reserved on :08.09.2026 Date of decision: 10.09.2026 PARNEET KAUR 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 15:39 I attest to the accuracy and authenticity of this document
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