IQBAL SINGH SABHARWAL vs. INCOME TAX OFFICER WARD 6(1) CHANDIGARH AND OTHERS

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CWP/18095/2025HC Punjab & HaryanaPHHC01100352202510 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 10.09.2026, has directed that the order for this case (CWP-18095-2025) is 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. Consequently, no independent findings or reasoning are provided for CWP-18095-2025 in this excerpt. The operative directions are to refer to the aforementioned related judgment. Any pending miscellaneous applications, if any, have also been disposed of.

What were the facts?

This is a writ petition filed by Iqbal Singh Sabharwal against the Income Tax Officer, Ward 6(1), Chandigarh, and others. The petitioner is challenging an order or action taken by the respondent revenue authorities. The specific assessment year(s) and the exact nature of the order or action under challenge, along with the amount in dispute, are not detailed in this excerpt. The procedural history leading to this writ petition is also not provided. The judgment states that the order for this case is to be found in a detailed judgment passed in a related case, CWP No. 15791 of 2024 - Jyoti Sareen Vs. Union of India and others.

What were the issues?

The specific legal questions that the High Court had to decide in this writ petition are not explicitly stated in the provided excerpt. The excerpt indicates that the order for this case is contained within the detailed judgment of CWP No. 15791 of 2024. Therefore, the arguments presented by the petitioner and the revenue are also not recorded here. The excerpt does not name any specific provisions of the Income Tax Act that were the subject of contention, nor does it mention any authorities, circulars, or precedents relied upon by either side.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH CWP-18095-2025 (O&M) Reserved on :08.09.2026 Date of decision: 10.09.2026 IQBAL SINGH SABHARWAL ..... Petitioner Versus INCOME TAX OFFICER WARD 6(1) CHANDIGARH AND OTHERS ..... Respondent(s) CORAM : HON'BLE MR. JUSTICE DEEPAK SIBAL

HON'BLE MS. JUSTICE RUPINDERJIT CHAHAL Present : Mr. Kartik Bansal, Advocate and Ms. Kritika Bansal, Advocate for the petitioner. Ms. Urvashi Dhugga, Senior Standing Counsel, Mr. Vaibhav Gupta, Junior Standing Counsel and Ms. Kavita, Advocate for the respondents. * * * 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) Jyoti 1

JUDGE Whether speaking/reasoned : Yes / No Whether reportable : Yes / No JYOTI SHARMA 2026.09.15 13:50 I attest to the accuracy and authenticity of this document

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