ANJU GOYAL vs. INCOME TAX OFFICER AND OTHERS

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CWP/15892/2026HC Punjab & HaryanaPHHC01086097202610 September 2026Bench: MR. JUSTICE DEEPAK SIBAL,MS. JUSTICE RUPINDERJIT CHAHAL1 pages
AI SummaryRemanded

What did the High Court hold?

The High Court held that the present writ petition (CWP-15892-2026) would be decided in accordance with the detailed judgment passed in CWP No.15791 of 2024 - Jyoti Sareen Vs. Union of India and others. The reasoning and findings of the Tribunal in the Jyoti Sareen case would therefore apply to this case. The specific details of the findings, reasoning, and ratio decidendi from the Jyoti Sareen judgment are not reproduced here, as this order is a reference to that judgment. The operative directions would be those contained in the referenced judgment. No issue was expressly left undecided in this order, as it deferred to another judgment.

What were the facts?

The petitioner, Anju Goyal, filed a writ petition (CWP-15892-2026) before the High Court of Punjab & Haryana at Chandigarh. The respondents were 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 decision for this case would be 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 were also disposed of.

What were the issues?

The High Court was to decide the issues raised in the writ petition filed by Anju Goyal. However, the judgment explicitly states that the order for this case is being passed in terms of the detailed judgment in CWP No.15791 of 2024. Therefore, the specific issues and arguments presented by the petitioner and the revenue in CWP-15892-2026 are not recorded in this particular order. The operative part of this judgment refers to another case for the substantive decision.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH

CWP-15892-2026 (O&M) Reserved on : 08.09.2026 Date of decision: 10.09.2026

ANJU GOYAL

..... 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.

Ms. Gauri Neo Rampal, Senior Standing Counsel

for the respondent(s)-revenue (through VC).

* * *

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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