SUDHA PANDE vs. PRINCIPAL COMMISSIONER OF INCOME TAX AND OTHERS

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CWP/18859/2023HC Punjab & HaryanaPHHC01103193202323 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 specific finding or reasoning for this particular writ petition. Instead, it has directed that the order for this case is to be found in the detailed judgment of even date passed in CWP No. 18800 of 2023. Therefore, the specific holdings, reasoning, and ratio decidendi for Sudha Pande's case are not detailed in this order. Any operative directions or relief granted would be as per the aforementioned connected judgment. No issue was expressly left undecided.

What were the facts?

The petitioner, Sudha Pande, 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 short order referencing a detailed judgment passed on the same date 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 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 contentions of either the petitioner or the respondents. The order indicates that the decision in this case is based on the detailed judgment passed in a connected matter, CWP No. 18800 of 2023, suggesting that the issues and arguments addressed in that judgment would be relevant here.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH

CWP-18859-2023 Date of decision: 23.09.2026 Sudha Pande ..... 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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