RANA INFORMATICS PRIVATE LIMITED vs. THE DEPUTY COMMISSIONER OF INCOME TAX AND OTHERS

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CWP/18742/2026HC Punjab & HaryanaPHHC01092995202610 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, decided CWP-18742-2026 by referring to the detailed judgment passed in CWP No. 15791 of 2024 - Jyoti Sareen Vs. Union of India and others. The operative part of the judgment indicates that the decision in the present case is contingent upon and identical to the findings in the aforementioned connected writ petition. Consequently, the specific findings, reasoning, and ratio decidendi for CWP-18742-2026 are not independently elaborated but are incorporated by reference. All pending miscellaneous applications were also disposed of.

What were the facts?

The petitioner, Rana Informatics Private Limited, filed a writ petition (CWP-18742-2026) before the High Court of Punjab & Haryana at Chandigarh. The respondents were the Deputy Commissioner of Income Tax and others. The judgment was reserved on 08.09.2026 and decided on 10.09.2026. The High Court, in its order, stated that the decision for this case would be based on the detailed judgment passed in a connected matter, CWP No. 15791 of 2024, titled Jyoti Sareen Vs. Union of India and others. All pending miscellaneous applications were also disposed of.

What were the issues?

The judgment does not explicitly state the specific issues or questions of law that the High Court had to decide in CWP-18742-2026. It also does not record the arguments presented by either the petitioner or the revenue. The High Court's decision was made by reference to another judgment, CWP No. 15791 of 2024, implying that the issues and arguments in the present case were either identical or subsumed within that connected matter. Therefore, no specific issues or arguments can be detailed for this particular judgment.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH

CWP-18742-2026 (O&M) Reserved on : 08.09.2026 Date of decision: 10.09.2026

RANA INFORMATICS PRIVATE LIMITED

..... Petitioner

Versus

THE DEPUTY COMMISSIONER OF INCOME TAX AND OTHERS

..... Respondent(s)

CORAM : HON'BLE MR. JUSTICE DEEPAK SIBAL

HON'BLE MS. JUSTICE RUPINDERJIT CHAHAL

Present : Mr. Rochak Singla, Advocate for the petitioner.

Ms. Urvashi Dhugga, Senior Standing Counsel,

Mr. Vaibhav Gupta, Junior Standing Counsel and

Ms. Kavita, Advocate, for the respondent(s)-revenue.

* * * 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 16:06 I attest to the accuracy and integrity of this document Punjab and haryana high court, chandigarh

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