YOGESH KUMAR GOEL vs. ASSISTANT COMMISSIONER OF INCOME TAX, PANCHKULA AND OTHERS

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CWP/15072/2025HC Punjab & HaryanaPHHC01083946202510 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-15072-2025) would be disposed of in terms of the detailed judgment passed in CWP No. 15791 of 2024, Jyoti Sareen Vs. Union of India and others. The specific findings, reasoning, and ratio decidendi from the Jyoti Sareen case are not elaborated upon in this particular order. Consequently, the operative directions for the petitioner, Yogesh Kumar Goel, are contingent upon the decision in the aforementioned connected case. Any pending miscellaneous applications were also disposed of.

What were the facts?

The petitioner, Yogesh Kumar Goel, has filed a writ petition (CWP-15072-2025) before the High Court of Punjab & Haryana at Chandigarh. The respondents are the Assistant Commissioner of Income Tax, Panchkula, 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 case, 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 the writ petition filed by Yogesh Kumar Goel. However, the judgment explicitly states that the order for this petition is to be passed in terms of the detailed judgment in Jyoti Sareen Vs. Union of India and others. Therefore, the specific issues and arguments presented by the petitioner and the revenue in the present case are not recorded in this order. The operative part of the judgment refers to a separate, detailed judgment for the substantive decision.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH CWP-15072-2025 (O&M) Reserved on :08.09.2026 Date of decision: 10.09.2026 YOGESH KUMAR GOEL ..... Petitioner Versus ASSISTANT COMMISSIONER OF INCOME TAX, PANCHKULA 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. 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 12:11 I attest to the accuracy and authenticity of this document

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