PARMINDER SINGH DUA vs. JOINT COMMISSIONER OF INCOME TAX OSD, CENTRAL CIRCLE 1

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CWP/19585/2026HC Punjab & HaryanaPHHC01104113202610 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 to dispose of the writ petition CWP-19585-2026 based on the detailed judgment passed in a connected case, CWP No.15791 of 2024 - Jyoti Sareen Vs. Union of India and others. The specific findings, reasoning, and ratio decidendi from the Jyoti Sareen case are not provided in this order. Consequently, the operative directions and the relief granted to the petitioner are not detailed herein, as they are contingent on the decision in the referenced case. No issue was expressly left undecided, but the decision itself was deferred to another judgment.

What were the facts?

The petitioner, Parminder Singh Dua, filed a writ petition (CWP-19585-2026) before the High Court of Punjab & Haryana at Chandigarh. The respondents were the Joint Commissioner of Income Tax OSD, Central Circle 1, 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 the decision for this case would be based on the detailed judgment passed in a connected case, CWP No.15791 of 2024 - 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 issues that the High Court had to decide in CWP-19585-2026. It also does not record the arguments presented by either the petitioner or the revenue. The operative part of the judgment refers to a separate, detailed judgment for the decision. Therefore, the specific questions of law or fact, and the contentions of the parties, are not discernible from this order.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH

CWP-19585-2026 (O&M) Reserved on : 08.09.2026 Date of decision: 10.09.2026

PARMINDER SINGH DUA

..... Petitioner

Versus

JOINT COMMISSIONER OF INCOME TAX OSD, CENTRAL CIRCLE 1, 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.

Mr. Ranvijay Singh, Senior Standing Counsel

Mr. Vidul Kapoor, 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 2026.09.16 15:44 I attest to the accuracy and integrity of this document Punjab and haryana high court, chandigarh

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