B D ISPAT PRIVATE LIMITED vs. INCOME TAX OFFICER AND OTHERS

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CWP/16374/2026HC Punjab & HaryanaPHHC01088439202610 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 an independent decision on the merits of CWP-16374-2026. Instead, it explicitly stated that the order for this petition was to be found in the detailed judgment of even date passed in CWP No. 15791 of 2024 - Jyoti Sareen Vs. Union of India and others. This implies that the outcome of B D Ispat Private Limited's petition was determined by the findings and directions issued in the Jyoti Sareen case. The court also disposed of all pending miscellaneous applications related to this petition. No specific findings, reasoning, or ratio decidendi pertaining directly to B D Ispat Private Limited's case are recorded in this order, beyond the reference to the other judgment.

What were the facts?

The petitioner, B D Ispat Private Limited, filed a Civil Writ Petition (CWP) No. 16374 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 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 CWP No. 15791 of 2024, titled Jyoti Sareen Vs. Union of India and others, for the final decision. All pending miscellaneous applications were also disposed of.

What were the issues?

The High Court was to decide the writ petition filed by B D Ispat Private Limited. The judgment does not explicitly frame specific questions of law or fact for determination. However, the operative part of the judgment indicates that the decision in this petition was contingent upon the decision in another writ petition, CWP No. 15791 of 2024. The petitioner's arguments and the revenue's contentions are not recorded in this specific order, as the court relied on a separate, detailed judgment for its decision. Therefore, the specific legal provisions or precedents relied upon by either party in this particular case are not discernible from the provided text.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH

CWP-16374-2026 (O&M) Reserved on : 08.09.2026 Date of decision: 10.09.2026

B D ISPAT PRIVATE LIMITED

..... 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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