KIRAN SINGH vs. INCOME TAX OFFICER, WARD 6 1 CHANDIGARH

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CWP/19302/2026HC Punjab & HaryanaPHHC01101852202610 September 2026Bench: MR. JUSTICE DEEPAK SIBAL,MS. JUSTICE RUPINDERJIT CHAHAL1 pages
AI SummaryRemanded

What did the High Court hold?

The High Court did not provide a specific finding or reasoning for the case of Kiran Singh (CWP-19302-2026) in the provided text. Instead, it directed that the detailed judgment should be referred to in CWP No.15791 of 2024 - Jyoti Sareen Vs. Union of India and others. Therefore, the specific outcome, reasoning, and ratio decidendi for this particular petition are not available in this excerpt. The judgment only notes that all pending miscellaneous applications were disposed of.

What were the facts?

The petitioner, Kiran Singh, filed a writ petition (CWP-19302-2026) before the High Court of Punjab & Haryana at Chandigarh. The respondents were the Income Tax Officer, Chandigarh, and others. The judgment was reserved on 08.09.2026 and decided on 10.09.2026. The High Court, in its order, stated that for the detailed judgment, reference should be made to the judgment passed on the same date in CWP No.15791 of 2024 - Jyoti Sareen Vs. Union of India 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 in CWP-19302-2026. It also does not record the arguments presented by either the petitioner or the revenue. The operative part of the judgment refers to another case for the detailed reasoning and decision.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH

CWP-19302-2026 (O&M) Reserved on : 08.09.2026 Date of decision: 10.09.2026

KIRAN SINGH

..... Petitioner

Versus

INCOME TAX OFFICER, CHANDIGARH & ORS

..... Respondent(s)

CORAM : HON'BLE MR. JUSTICE DEEPAK SIBAL

HON'BLE MS. JUSTICE RUPINDERJIT CHAHAL

Present : Mr. Rochak Singla, Advocate for the petitioner.

Ms. Urvashi Dhugga, Senior Standing Counsel,

Mr. Vaibhav Gupta, Junior Standing Counsel and

Ms. Kavita, Advocate, for the respondent(s)-revenue.

* * *

DEEPAK SIBAL, J. 1.

For order see the detailed judgment of even date passed in CWP No.15791 of 2024 - Jyoti Sareen Vs. Union of India and others. 2.

All pending miscellaneous applications, if any, also stand disposed of.

(DEEPAK SIBAL)

JUDGE

10.09.2026

(RUPINDERJIT CHAHAL) shamsher

JUDGE

Whether speaking/reasoned : Yes / No

Whether reportable : Yes / No SHAMSHER SINGH 2026.09.15 16:06 I attest to the accuracy and integrity of this document Punjab and haryana high court, chandigarh

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