JASWINDER SINGH AY 2021 TO 22 vs. ASST COMMISSIONER DEPUTY COMMISSION OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

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CWP/19463/2026HC Punjab & HaryanaPHHC01103270202610 September 2026Bench: MR. JUSTICE DEEPAK SIBAL,MS. JUSTICE RUPINDERJIT CHAHAL1 pages
AI SummaryRemanded

What did the High Court hold?

The High Court of Punjab & Haryana at Chandigarh, in its order dated 10.09.2026, decided that the present writ petition (CWP-19463-2026) would be governed by the detailed judgment to be passed in CWP No. 15791 of 2024, titled Jyoti Sareen Vs. Union of India and others. Consequently, no independent findings or reasoning were provided for the specific case of Jaswinder Singh in this order. The operative direction was to follow the decision in the connected case. Any pending miscellaneous applications were also disposed of.

What were the facts?

The petitioner, Jaswinder Singh, filed a writ petition (CWP-19463-2026) before the High Court of Punjab & Haryana at Chandigarh. The respondents were the Deputy Commissioner/Assistant Commissioner of Income Tax, Amritsar, and others. The judgment was reserved on 08.09.2026 and decided on 10.09.2026. The High Court, in its order, stated that the decision for this case would be based on the detailed judgment passed in a connected matter, CWP No. 15791 of 2024, titled Jyoti Sareen Vs. Union of India and others. All pending miscellaneous applications were also disposed of.

What were the issues?

The judgment does not explicitly state the specific issues that the High Court had to decide in CWP-19463-2026. It also does not record the arguments made by either the petitioner or the revenue. The order indicates that the decision in this case is contingent upon the outcome of a related writ petition, CWP No. 15791 of 2024. Therefore, the specific legal questions and contentions relevant to Jaswinder Singh's case are not detailed within this particular order.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH

CWP-19463-2026 (O&M) Reserved on : 08.09.2026 Date of decision: 10.09.2026

JASWINDER SINGH

..... Petitioner

Versus

DEPUTY COMMISSIONER/ASST. COMMISSIONR OF INCOME TAX , AMRITSAR & ORS

..... Respondent(s)

CORAM : HON'BLE MR. JUSTICE DEEPAK SIBAL

HON'BLE MS. JUSTICE RUPINDERJIT CHAHAL

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

Mr. Varun Issar, Senior Standing Counsel,

Ms. Pridhi Sandhu, Junior Standing Counsel and

Ms. Nikita Garg, Junior Standing Counsel

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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