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

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CWP/14933/2025HC Punjab & HaryanaPHHC01082097202510 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 detailed judgment of even date passed in CWP No. 15791 of 2024 (Jyoti Sareen Vs. Union of India and others), provided the order for the present case, CWP-14933-2025. As the present judgment is a reference to another detailed judgment, the specific findings, reasoning, and ratio decidendi are not elaborated here. The operative directions would therefore be those contained within the referenced judgment. Any issue expressly left undecided would also be as per the referenced judgment. The High Court also disposed of all pending miscellaneous applications in this matter.

What were the facts?

The petitioner, Amba Airlinks Private Limited, filed a writ petition (CWP-14933-2025) before the High Court of Punjab & Haryana at Chandigarh. The petition was filed against the Assistant Commissioner of Income Tax, Chandigarh, and others. The judgment indicates that the present case was to be decided based on 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 related to this petition were also disposed of.

What were the issues?

The judgment does not explicitly state the specific issues or questions of law that the High Court had to decide in CWP-14933-2025. It is stated that the order for this petition is contained in the detailed judgment of an even date passed in CWP No. 15791 of 2024. Therefore, the issues to be decided are those addressed in the aforementioned connected writ petition. The judgment does not record any arguments presented by either the petitioner or the revenue in this specific writ petition, as it relies on the decision of a companion case.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH

CWP-14933-2025 (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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