RAJNI KUMAR vs. PRINCIPAL COMMISSIONER OF INCOME TAX AND OTHERS

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CWP/18858/2023HC Punjab & HaryanaPHHC01103185202323 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 oral order, stated that the decision for this writ petition (CWP-18858-2023) would be 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. Consequently, no independent findings or reasoning specific to Rajni Kumar's case are recorded in this excerpt. The operative directions are to follow the decision in the connected case and to dispose of all pending miscellaneous applications.

What were the facts?

The petitioner, Rajni Kumar, filed a writ petition before the High Court of Punjab & Haryana at Chandigarh. The petition was filed against the Principal Commissioner of Income Tax, Panchkula, and others. The specific order or action under challenge is not detailed in this excerpt. The assessment year(s) are also not specified. 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 provided excerpt does not contain the specific issues that the High Court had to decide, nor does it record the arguments presented by the petitioner (Rajni Kumar) or the respondents (Income Tax Department). Therefore, it is not possible to frame the questions of law or mixed law and fact, nor to detail the contentions of each side, including any authorities, circulars, or precedents relied upon.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH

CWP-18858-2023 Date of decision: 23.09.2026 Rajni Kumar ..... 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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