SUBHASH CHAND vs. PRINCIPAL COMMISSIONER OF INCOME TAX AND OTHERS

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CWP/18814/2023HC Punjab & HaryanaPHHC01103196202323 September 2026Bench: MR. JUSTICE SUNISH BINDLISH,MR. JUSTICE DEEPAK SIBAL1 pages
AI SummaryRemanded

What did the High Court hold?

The High Court, in its oral order, stated that the present writ petition (CWP-18814-2023) was being disposed of in terms of the detailed judgment of even date passed in CWP No. 18800 of 2023 - Rajbir Singh Vs. Principal Commissioner of Income Tax, Panchkula and others. This implies that the outcome for Subhash Chand's petition mirrors that of Rajbir Singh's petition. The judgment does not provide the specifics of the decision in the related case or the reasoning behind it. Consequently, the specific findings, reasoning, ratio, and operative directions for this case are not recorded in this particular order, other than the reference to the other judgment.

What were the facts?

The petitioner, Subhash Chand, filed a writ petition (CWP-18814-2023) 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 is limited to the filing of the writ petition and the court's decision to dispose of it based on a detailed judgment of even date passed in a related case, CWP No. 18800 of 2023 - Rajbir Singh Vs. Principal Commissioner of Income Tax, Panchkula and others. All pending miscellaneous applications were also disposed of.

What were the issues?

The High Court was not required to decide any specific issues in this particular writ petition as it was disposed of based on a related judgment. The judgment does not record any questions of law or mixed law and fact that the Tribunal had to decide. Therefore, there are no arguments from the assessee or the revenue to record. The court's action was procedural, referencing a prior, more detailed decision.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH

CWP-18814-2023 Date of decision: 23.09.2026 Subhash Chand ..... Petitioner Versus Principal 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

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