MOHIT GOYAL vs. INCOME TAX OFFICER AND OTHERS

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CWP/16247/2026HC Punjab & HaryanaPHHC01087864202610 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-16247-2026) would be decided in terms of the detailed judgment passed in CWP No.15791 of 2024 - Jyoti Sareen Vs. Union of India and others. Consequently, the outcome of Mohit Goyal's petition is directly linked to the findings and directions in the Jyoti Sareen case. The reasoning and ratio decidendi would therefore be those established in the aforementioned connected writ petition. The operative directions would be those specified in the judgment for CWP No.15791 of 2024. No issue was expressly left undecided, as the decision was deferred to another judgment.

What were the facts?

The petitioner, Mohit Goyal, filed a writ petition (CWP-16247-2026) 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 decision in this case would be based on the detailed judgment passed in a connected matter, CWP No.15791 of 2024 - 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 writ petition filed by Mohit Goyal. The judgment does not explicitly frame the questions of law or fact that the Tribunal had to decide. However, the operative part of the judgment indicates that the decision in CWP-16247-2026 is contingent upon the decision in CWP No.15791 of 2024. The specific contentions of the petitioner and the revenue are not recorded in this order, as it refers to a separate detailed judgment for the substantive decision. Therefore, the arguments presented by each side and the specific legal provisions relied upon are not detailed here.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH

CWP-16247-2026 (O&M) Reserved on : 08.09.2026 Date of decision: 10.09.2026

MOHIT 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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