RAKESH SINGHAL vs. INCOME TAX OFFICER AND OTHERS

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CWP/18792/2024HC Punjab & HaryanaPHHC01101102202410 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, has directed that the order for the present writ petition (CWP-18792-2024) is to be found in a detailed judgment of even date passed in CWP No. 15791 of 2024, titled Jyoti Sareen Vs. Union of India and others. Consequently, no specific findings or reasoning are provided in this excerpt for the case of Rakesh Singhal. The judgment also notes that all pending miscellaneous applications, if any, have been disposed of. The operative directions for CWP-18792-2024 are therefore contingent upon the decision in CWP No. 15791 of 2024.

What were the facts?

The petitioner, Rakesh Singhal, filed a writ petition (CWP-18792-2024) before the High Court of Punjab & Haryana at Chandigarh. The respondents are the Income Tax Officer, Ward 2(1), Chandigarh, and others. The judgment states that the order for this case is to be found in a detailed judgment of even date passed in CWP No. 15791 of 2024, titled Jyoti Sareen Vs. Union of India and others. All pending miscellaneous applications in the present case were also disposed of.

What were the issues?

The High Court was to decide the issues presented in CWP-18792-2024. However, the judgment explicitly states that the order for this case is contained within the detailed judgment of even date passed in CWP No. 15791 of 2024 - Jyoti Sareen Vs. Union of India and others. Therefore, the specific issues and arguments of the petitioner (Rakesh Singhal) and the respondents (Income Tax Officer and others) in CWP-18792-2024 are not recorded in this excerpt. The judgment does not mention any specific provisions of the Income Tax Act or any authorities, circulars, or precedents relied upon for the decision in this particular writ petition, as it defers to another judgment.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH CWP-18792-2024 (O&M) Reserved on :08.09.2026 Date of decision: 10.09.2026 RAKESH SINGHAL ..... Petitioner Versus INCOME TAX OFFICER, WARD 2(1), CHANDIGARH AND OTHERS ..... Respondent(s) CORAM : HON'BLE MR. JUSTICE DEEPAK SIBAL

HON'BLE MS. JUSTICE RUPINDERJIT CHAHAL Present : Mr. Nikhil Goyal, Advocate and Ms. Ruby, 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 15:16 I attest to the accuracy and authenticity of this document

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