SUNITA GOYAL vs. INCOME TAX OFFICER AND OTHERS

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CWP/16261/2026HC Punjab & HaryanaPHHC01087880202610 September 2026Bench: MR. JUSTICE DEEPAK SIBAL,MS. JUSTICE RUPINDERJIT CHAHAL1 pages
AI SummaryRemanded

What did the High Court hold?

The High Court did not provide a specific holding or reasoning for the present writ petition (CWP-16261-2026). Instead, it explicitly stated that the order for this petition is the same as the detailed judgment passed in CWP No.15791 of 2024 - Jyoti Sareen Vs. Union of India and others. Consequently, the findings, reasoning, and operative directions of the present judgment are contingent upon the contents of the aforementioned connected writ petition, which are not provided here. Any issue expressly left undecided is not recorded.

What were the facts?

The petitioner, Sunita Goyal, filed a writ petition (CWP-16261-2026) 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, referred to a detailed judgment of even date 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 judgment does not record any specific issues that the High Court had to decide in this particular writ petition. It is stated that the order for this petition is the same as the detailed judgment passed in CWP No.15791 of 2024 - Jyoti Sareen Vs. Union of India and others. Therefore, the specific issues and arguments from the cited judgment would be relevant, but they are not detailed within this document. The judgment does not record any arguments made by either the petitioner or the revenue.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH

CWP-16261-2026 (O&M) Reserved on : 08.09.2026 Date of decision: 10.09.2026

SUNITA 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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