RAVI KUMAR GUPTA vs. PRINCIPAL COMMISSIONER OF INCOME TAX AND OTHERS

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CWP/18817/2023HC Punjab & HaryanaPHHC01103213202323 September 2026Bench: MR. JUSTICE SUNISH BINDLISH,MR. JUSTICE DEEPAK SIBAL1 pages
AI SummaryRemanded

What did the High Court hold?

The High Court of Punjab & Haryana at Chandigarh, in its order dated 23.09.2026, decided that the present writ petition (CWP-18817-2023) would be governed by the detailed judgment passed on the same date in CWP No. 18800 of 2023, titled Rajbir Singh Vs. Principal Commissioner of Income Tax, Panchkula and others. Consequently, no independent decision or reasoning on the specific facts and issues pertaining to Ravi Kumar Gupta's case is provided in this excerpt. The operative direction is to follow the decision in the connected case. Any pending miscellaneous applications were also disposed of.

What were the facts?

The petitioner, Ravi Kumar Gupta, filed a writ petition before the High Court of Punjab & Haryana at Chandigarh. The respondents are the Principal Commissioner of Income Tax, Panchkula, and others. The specific assessment year(s) and the order or action under challenge are not detailed in this excerpt. The procedural history indicates that this case was to be decided based on 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. All pending miscellaneous applications were also disposed of.

What were the issues?

The High Court was to decide the issues presented in the writ petition filed by Ravi Kumar Gupta. However, the provided excerpt does not specify the exact questions of law or mixed law and fact that the Court had to decide. It only states that the order for this case would be the same as that passed in CWP No. 18800 of 2023. Therefore, the specific contentions of the petitioner and the revenue regarding the issues are not recorded in this excerpt. The judgment does not record any arguments made by either side.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH

CWP-18817-2023 Date of decision: 23.09.2026 Ravi Kumar Gupta ..... 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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