SONIA SHARMA vs. INCOME TAX OFFICER, WARD 5, CHANDIGARH

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CWP/18747/2026HC Punjab & HaryanaPHHC01093408202610 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, stated that the decision in the present writ petition (CWP-18747-2026) would be in line with the detailed judgment passed on the same date in CWP No.15791 of 2024 - Jyoti Sareen Vs. Union of India and others. Consequently, the court disposed of all pending miscellaneous applications. No specific findings or reasoning pertaining to the individual merits of Sonia Sharma's case are provided in this excerpt, as the operative part of the judgment refers to another case for the substantive decision. The ratio decidendi would therefore be derived from the Jyoti Sareen judgment.

What were the facts?

This is a writ petition filed by Sonia Sharma against the Income Tax Officer, Chandigarh. The judgment was reserved on 08.09.2026 and decided on 10.09.2026. The High Court of Punjab & Haryana at Chandigarh, comprising Hon'ble Mr. Justice Deepak Sibal and Hon'ble Ms. Justice Rupinderjit Chahal, delivered the order. The petitioner was represented by Mr. Rochak Singla, Advocate, and the respondent-revenue was represented by Ms. Urvashi Dhugga, Senior Standing Counsel, Mr. Vaibhav Gupta, Junior Standing Counsel, and Ms. Kavita, Advocate. The court's decision was based on a detailed judgment passed in a connected case, 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 explicitly state the specific questions of law or fact that the Tribunal had to decide. It also does not record the arguments presented by either the petitioner or the respondent-revenue. The order indicates that the decision in this case is contingent upon the detailed judgment passed in CWP No.15791 of 2024 - Jyoti Sareen Vs. Union of India and others. Therefore, the specific issues and contentions for this particular writ petition are not recorded in the provided text.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH

CWP-18747-2026 (O&M) Reserved on : 08.09.2026 Date of decision: 10.09.2026

SONIA SHARMA

..... Petitioner

Versus

INCOME TAX OFFICER, CHANDIGARH

..... 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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