AMBA AIRLINKS PRIVATE LIMITED vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 2 CHANDIGARH AND OTHERS

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CWP/14923/2025HC Punjab & HaryanaPHHC01082818202510 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-14923-2025) would be governed by the detailed judgment passed on the same date in CWP No. 15791 of 2024 - Jyoti Sareen Vs. Union of India and others. Consequently, the specific findings, reasoning, and ratio decidendi applicable to CWP-14923-2025 are those laid down in the aforementioned connected case. The operative directions would therefore be those stipulated in the judgment in Jyoti Sareen's case. Any pending miscellaneous applications were also disposed of.

What were the facts?

The petitioner, Amba Airlines Private Limited, filed a writ petition before the High Court of Punjab & Haryana at Chandigarh. The petition was filed against the Assistant Commissioner of Income Tax, Chandigarh, and others. The specific assessment year(s) and the order or action under challenge are not detailed in this excerpt. The procedural history indicates that the case was reserved on 08.09.2026 and the decision was pronounced on 10.09.2026. The court referred to a detailed judgment passed in a connected case, CWP No. 15791 of 2024 - Jyoti Sareen Vs. Union of India and others, for the order. Any pending miscellaneous applications were also disposed of.

What were the issues?

The High Court was to decide the issues as detailed in the judgment passed in CWP No. 15791 of 2024 - Jyoti Sareen Vs. Union of India and others. The specific questions of law or mixed law and fact, and the relevant provisions of the Income Tax Act, 1961, are not recorded in this excerpt. The contentions of the petitioner (Amba Airlines Private Limited) and the respondent-revenue are also not detailed. The judgment does not record any arguments made by either side in this specific excerpt, but rather refers to a connected matter for the decision.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH

CWP-14923-2025 (O&M) Reserved on : 08.09.2026 Date of decision: 10.09.2026

AMBA AIRLINKS PRIVATE LIMITED

..... Petitioner

Versus

ASSISTANT COMMISSIONER OF INCOME TAX, CHANDIGARH AND OTHERS

..... Respondent(s)

CORAM : HON'BLE MR. JUSTICE DEEPAK SIBAL

HON'BLE MS. JUSTICE RUPINDERJIT CHAHAL

Present : Mr. Kartik Bansal, Advocate for the petitioner.

Mr. Ranvijay Singh, Senior Standing Counsel

Mr. Vidul Kapoor, Junior Standing Counsel,

for the respondent(s)-revenue.

* * *

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) shamsher

JUDGE

Whether speaking/reasoned : Yes / No

Whether reportable : Yes / No SHAMSHER SINGH 2026.09.16 18:42 I attest to the accuracy and integrity of this document Punjab and haryana high court, chandigarh

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