SATISH SHARMA vs. PRINCIPAL COMMISSIONER OF INCOME TAX AND ORS.

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CWP/18854/2023HC Punjab & HaryanaPHHC01103222202323 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-18854-2023) would follow the detailed judgment of even date passed in CWP No. 18800 of 2023, Rajbir Singh Vs. Principal Commissioner of Income Tax, Panchkula and others. Consequently, the High Court disposed of all pending miscellaneous applications in this case. The specific findings, reasoning, and ratio decidendi pertaining to the issues raised by Satish Sharma are not elaborated in this particular order, as it defers to the judgment in the companion case. No specific relief granted or issue left undecided is recorded.

What were the facts?

The petitioner, Satish Sharma, filed a writ petition (CWP-18854-2023) before the High Court of Punjab & Haryana at Chandigarh. The respondents are the Principal Commissioner of Income Tax, Panchkula, and others. The judgment was passed on 23.09.2026. The court's order in this case is stated to be in line with a 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, if any, were also disposed of.

What were the issues?

The judgment does not explicitly state the specific questions of law or fact that the High Court had to decide. It also does not record the arguments presented by either the petitioner (Satish Sharma) or the respondents (Income Tax Department). The order indicates that the decision in this case is based on the reasoning provided in a related writ petition, CWP No. 18800 of 2023, but the specific issues and arguments from that case are not detailed here.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH

CWP-18854-2023 Date of decision: 23.09.2026 Satish Sharma ..... 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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