SUSHMA RANI VERMA vs. PRINCIPAL COMMISSIONER OF INCOME TAX AND OTHERS

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CWP/18857/2023HC Punjab & HaryanaPHHC01103218202323 September 2026Bench: MR. JUSTICE SUNISH BINDLISH,MR. JUSTICE DEEPAK SIBAL1 pages
AI SummaryRemanded

What did the High Court hold?

The High Court has not provided a substantive decision or reasoning in this order. It merely states that the detailed judgment for this case is contained within the judgment of an associated writ petition, CWP No. 18800 of 2023. Consequently, no specific findings, ratio decidendi, or operative directions are discernible from this particular order. The court has also indicated that all pending miscellaneous applications, if any, have been disposed of.

What were the facts?

The petitioner, Sushma Rani Verma, has 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 present order is a procedural one, indicating that the detailed judgment for this case will be found in a connected writ petition, CWP No. 18800 of 2023, titled Rajbir Singh Vs. Principal Commissioner of Income Tax, Panchkula and others. The date of decision is September 23, 2026. All pending miscellaneous applications have also been 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 in this particular writ petition. It also does not record the arguments presented by either the petitioner or the respondents. The order refers to a detailed judgment in a connected matter for the substantive decision. Therefore, the issues and arguments are not available from this specific order.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH

CWP-18857-2023 Date of decision: 23.09.2026 Sushma Rani Verma ..... 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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