M/S SHANKESHWAR ENTERPRISES vs. INCOME TAX OFFICER AND OTHERS
What did the High Court hold?
The High Court held that the present writ petition (CWP-14782-2024) would be decided in accordance with the detailed judgment passed in CWP No.15791 of 2024 - Jyoti Sareen Vs. Union of India and others. This implies that the reasoning and findings from the Jyoti Sareen case would be applied to M/s Shankeshwar Enterprises. The judgment does not provide the specific reasoning or the ratio decidendi for CWP-14782-2024 itself, as it defers to the other judgment. Consequently, no specific operative directions or relief granted for M/s Shankeshwar Enterprises are detailed herein, other than the procedural disposal of pending applications.
What were the facts?
The petitioner, M/s Shankeshwar Enterprises, filed a writ petition (CWP-14782-2024) before the High Court of Punjab & Haryana at Chandigarh. The respondents are the Income Tax Officer 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 writ petition is to be decided in terms of the detailed judgment passed in a connected matter, CWP No.15791 of 2024, titled Jyoti Sareen Vs. Union of India and others. All pending miscellaneous applications, if any, were also disposed of.
What were the issues?
The High Court was to decide the issues raised in CWP-14782-2024. However, the judgment explicitly states that the decision in this case is to follow the detailed judgment passed in CWP No.15791 of 2024. Therefore, the specific issues and arguments presented by the petitioner (M/s Shankeshwar Enterprises) and the revenue in CWP-14782-2024 are not recorded in this particular order. The operative part of this judgment refers to another case for the substantive decision, implying that the legal questions and contentions were addressed in Jyoti Sareen Vs. Union of India and others.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH CWP-14782-2024 (O&M) Reserved on :08.09.2026 Date of decision: 10.09.2026 M/S SHANKESHWAR ENTERPRISES ..... Petitioner Versus INCOME TAX OFFICER 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 2026.09.15 13:41 I attest to the accuracy and authenticity of this document
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