RAJINDER PARSHAD vs. PRINCIPAL COMMISSIONER OF INCOME TAX AND ORS.

PDF · subscribers
CWP/18810/2023HC Punjab & HaryanaPHHC01103216202323 September 2026Bench: MR. JUSTICE SUNISH BINDLISH,MR. JUSTICE DEEPAK SIBAL1 pages
AI SummaryRemanded

What did the High Court hold?

The High Court did not render any decision on the merits of the case. Instead, it directed that the order for this petition should be seen in the detailed judgment of even date passed in a connected writ petition, CWP No.18800 of 2023, titled Rajbir Singh Vs. Principal Commissioner of Income Tax, Panchkula and others. Consequently, no specific findings were made, no reasoning was provided, and no ratio decidendi can be extracted from this order. Any pending miscellaneous applications were also disposed of.

What were the facts?

The petitioner, Rajinder Parshad, filed a writ petition (CWP-18810-2023) before the High Court of Punjab & Haryana at Chandigarh. The respondents are the Principal Commissioner of Income Tax, Panchkula, and others. The judgment does not specify the assessment year(s) or the specific order or action under challenge. The amount in dispute is also not recorded. The procedural history leading to this petition is not detailed in the provided text. The present judgment is an oral order.

What were the issues?

The High Court was not required to decide any specific issues of law or fact in this case. The judgment states that the order is being passed for 'order see the detailed judgment of even date passed in CWP No.18800 of 2023 - Rajbir Singh Vs. Principal Commissioner of Income Tax, Panchkula and others.' Therefore, no arguments were presented by either the petitioner or the revenue before this bench, as the decision was deferred to another judgment.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH

CWP-18810-2023 Date of decision: 23.09.2026 Rajinder Parshad ..... Petitioner Versus Pr. Commissioner of Income Tax, Panchkula and others ..... Respondent(s) CORAM : HON'BLE MR. JUSTICE DEEPAK SIBAL HON'BLE MR. JUSTICE SUNISH BINDLISH Present : Mr. Nikhil Goyal, Advocate (through VC) and Ms. Shweta, Advocate for the petitioner.

Mr. Sourabh Kapoor, Senior Standing Counsel

(through VC) with

Ms. Muskaan Gupta, Advocate and

Mr. Vivek Sharma, Advocate for the respondent(s)-Income Tax Department. * * * DEEPAK SIBAL, J.

(Oral)

1.

For order see the detailed judgment of even date passed in CWP No.18800 of 2023 - Rajbir Singh Vs. Principal Commissioner of Income Tax, Panchkula and others. 2. All pending miscellaneous applications, if any, also stand disposed of. (DEEPAK SIBAL) JUDGE 23.09.2026 (SUNISH BINDLISH) Jyoti-1

JUDGE Whether speaking/reasoned : Yes / No Whether reportable : Yes / No JYOTI SHARMA 2026.09.23 14:44 I attest to the accuracy and authenticity of this document

Recent GST High Court judgments

Search GST case law →