PARNEET KAUR MAINI vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 2 CHANDIGARH AND OTHERS

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CWP/13282/2025HC Punjab & HaryanaPHHC01073992202510 September 2026Bench: MR. JUSTICE DEEPAK SIBAL,MS. JUSTICE RUPINDERJIT CHAHAL1 pages
AI SummaryRemanded

What did the High Court hold?

The High Court of Punjab & Haryana at Chandigarh, in its order dated 10.09.2026, decided that the present writ petition (CWP-13282-2025) would be governed by the detailed judgment passed in the connected case, CWP No. 15791 of 2024 (Jyoti Sareen Vs. Union of India and others). Consequently, the operative directions and the outcome for Parneet Kaur Maini's petition are implicitly determined by the ruling in the Jyoti Sareen case. The judgment also notes that all pending miscellaneous applications, if any, were disposed of. No specific findings or reasoning pertaining directly to the facts of CWP-13282-2025 are recorded in this excerpt.

What were the facts?

The petitioner, Parneet Kaur Maini, filed a writ petition (CWP-13282-2025) 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 indicated that the order for this case would be the same as the detailed judgment passed in a connected case, 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 judgment does not explicitly state the specific questions of law or fact that the High Court had to decide in CWP-13282-2025. It also does not record the arguments presented by either the petitioner or the respondents. The decision of the High Court was based on a reference to the detailed judgment passed in a connected writ petition, CWP No. 15791 of 2024 (Jyoti Sareen Vs. Union of India and others). Therefore, the specific issues and contentions for this particular case are not discernible from the provided text.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH CWP-13282-2025 (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 11:40 I attest to the accuracy and authenticity of this document

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