PARSHOTAM GOYAL vs. INCOME TAX OFFICER AND OTHERS

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CWP/16259/2026HC Punjab & HaryanaPHHC01087873202610 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 judgment dated 10.09.2026, disposed of CWP-16259-2026 (O&M) by referring to a detailed judgment of even date passed in CWP No. 15791 of 2024 - Jyoti Sareen Vs. Union of India and others. The court also ordered the disposal of all pending miscellaneous applications, if any. The specific findings, reasoning, and ratio decidendi for CWP-16259-2026 are not detailed in this excerpt but are stated to be covered by the aforementioned related judgment. No specific relief or operative directions are mentioned for the petitioner in this particular judgment.

What were the facts?

The petitioner, Parshotam Goyal, filed a Civil Writ Petition (CWP) No. 16259 of 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 court referred to a detailed judgment of even date passed in CWP No. 15791 of 2024 - Jyoti Sareen Vs. Union of India and others for the order. All pending miscellaneous applications, if any, 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-16259-2026. It is stated that the order for this petition is contained in the detailed judgment of even date passed in CWP No. 15791 of 2024 - Jyoti Sareen Vs. Union of India and others. Therefore, the specific issues and arguments of the assessee (petitioner) and the revenue (respondent) for this particular case are not recorded in the provided text. The judgment only indicates that the decision was based on another case.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH

CWP-16259-2026 (O&M) Reserved on : 08.09.2026 Date of decision: 10.09.2026

PARSHOTAM 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 15:44 I attest to the accuracy and integrity of this document Punjab and haryana high court, chandigarh

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