SH NARESH AGGARWAL vs. THE INITIATING OFFICER ACIT BPU LUDHIANA AND ANR

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CWP/13567/2026HC Punjab & HaryanaPHHC01071253202626 August 2026Bench: JUSTICE (TO BE NOMINATED),MR. JUSTICE ROHIT KAPOOR1 pages
AI SummaryDismissed

What did the High Court hold?

The High Court allowed the application to place documents on record, subject to all just exceptions. The main writ petition filed by Sh Naresh Aggarwal was dismissed. The reasoning for the dismissal of the writ petition was explicitly stated to be the same as that provided in the order for CWP-17064-2026, titled 'Sh Manik Seth and Others vs. The Initiating Officer BPU Ludhiana and Another'. This indicates that the High Court found no grounds to entertain the writ petition, likely due to the established legal position or factual findings in the connected case. All pending applications were also disposed of. No specific issues were left undecided, as the petition was dismissed outright.

What were the facts?

The petitioner, Sh Naresh Aggarwal, filed a writ petition (CWP-13567-2026) before the High Court of Punjab and Haryana at Chandigarh. The respondents were the Initiating Officer ACIT BPU Ludhiana and another. The High Court was presented with an application (CM-10897-CWP-2026) to place documents on record, which was allowed. The main writ petition was dismissed for reasons to be recorded in a separate, contemporaneously decided case, CWP-17064-2026, titled 'Sh Manik Seth and Others vs. The Initiating Officer BPU Ludhiana and Another'. Any pending applications were also disposed of.

What were the issues?

1. Whether the application for placing documents on record should be allowed? (Procedural issue). The petitioner sought to place documents on record. The revenue did not record any specific argument against this application. 2. Whether the writ petition should be dismissed? (Substantive issue). The petitioner sought relief through the writ petition. The revenue sought dismissal of the writ petition. The High Court dismissed the writ petition based on the reasoning provided in a connected case, CWP-17064-2026, which implies that the grounds raised in the writ petition were found to be without merit or not maintainable in the context of the facts and law as decided in the connected matter.

AI-generated summary — verify with the full judgment below

290+118 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ****

CWP-13567-2026 (O&M) Date of Decision: 26.08.2026 SH NARESH AGGARWAL ....PETITIONER(S) VERSUS THE INITIATING OFFICER ACIT BPU LUDHIANA AND ANR. ….RESPONDENT(S) CORAM:- HON'BLE THE ACTING CHIEF JUSTICE HON’BLE MR. JUSTICE ROHIT KAPOOR Present: Mr. Nitin Kanwar, Advocate, Mr. Dushyant Nayak, Advocate, Mr. Rajiv Kumar, Advocate and Mr. Shivam Jain, Advocate for the petitioners. Mr. Varun Issar, Senior Standing Counsel and Ms. Nikita Garg, Junior Standing Counsel for the respondent(s)-Income Tax Department. ***** ASHWANI KUMAR MISHRA, A.C.J. (Oral) CM-10897-CWP-2026 (placing on record) 1.

Allowed, subject to all just exceptions. Main Case (O&M) 2.

Dismissed. For reasons, see order of even date passed in CWP-17064-2026 titled as ‘Sh Manik Seth and Others vs. The Initiating Officer BPU Ludhiana and Another’. 3.

Pending application(s), if any, shall also stand disposed of. [ASHWANI KUMAR MISHRA] ACTING CHIEF JUSTICE [ROHIT KAPOOR]

JUDGE AUGUST 26, 2026 Rahul Joshi 1. Whether Speaking/reasoned Yes/No 2. Whether Reportable Yes/No RAHUL JOSHI 2026.09.01 17:23 I attest to the accuracy and integrity of this document Punjab & Haryana High Court, CHD

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