BHAGWAN DASS vs. INCOME TAX OFFICER AND OTHERS

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CWP/16258/2026HC Punjab & HaryanaPHHC01087857202610 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 September 10, 2026, did not provide a specific decision or reasoning for CWP-16258-2026. Instead, the Court explicitly stated that the order for this petition would be found in a detailed judgment of even date passed in CWP No. 15791 of 2024, titled Jyoti Sareen Vs. Union of India and others. Consequently, the specific findings, reasoning, and ratio decidendi applicable to Bhagwan Dass's case are not elaborated upon in this particular judgment. The operative directions for this case are implicitly contained within the aforementioned related judgment. Any pending miscellaneous applications were also disposed of.

What were the facts?

The petitioner, Bhagwan Dass, filed a Civil Writ Petition (CWP) No. 16258 of 2026 before the High Court of Punjab & Haryana at Chandigarh. The respondents were the Income Tax Officer and others. The case was reserved on September 8, 2026, and the decision was made on September 10, 2026. The Court, comprising Hon'ble Mr. Justice Deepak Sibal and Hon'ble Ms. Justice Rupinderjit Chahal, referred to a detailed judgment of even date passed in CWP No. 15791 of 2024, titled Jyoti Sareen Vs. Union of India and others, for the order. All pending miscellaneous applications were also disposed of.

What were the issues?

The judgment does not explicitly state the specific questions of law or fact that the High Court had to decide in CWP-16258-2026. It also does not record the arguments presented by the petitioner, Bhagwan Dass, or the respondents, the Income Tax Officer and others. The order indicates that the decision in this writ petition is based on a separate, detailed judgment passed on the same date in a related writ petition (CWP No. 15791 of 2024 - Jyoti Sareen Vs. Union of India and others). Therefore, the specific issues and contentions for this particular case are not detailed within this judgment.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH

CWP-16258-2026 (O&M) Reserved on : 08.09.2026 Date of decision: 10.09.2026

BHAGWAN DASS

..... 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 2026.09.15 16:05 I attest to the accuracy and integrity of this document Punjab and haryana high court, chandigarh

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