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

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CWP/19586/2026HC Punjab & HaryanaPHHC01104112202610 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-19586-2026 (Jaswant Singh Vs. Joint Commissioner of Income Tax OSD, Central Circle 1, Chandigarh & Ors) in accordance with the detailed judgment passed in CWP No. 15791 of 2024 - Jyoti Sareen Vs. Union of India and others. Consequently, the specific findings, reasoning, and ratio decidendi for the present case are not elaborated upon in this excerpt, as they are subsumed within the referred judgment. The court also noted that all pending miscellaneous applications, if any, were disposed of. No specific issue was left undecided; rather, the decision was deferred to another judgment.

What were the facts?

The petitioner, Jaswant Singh, filed a writ petition (CWP-19586-2026) 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 present writ petition was to be decided in terms of 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 High Court was to decide the issues raised in the writ petition filed by Jaswant Singh. However, the judgment explicitly states that the order for this petition is to be passed in terms of the detailed judgment in CWP No. 15791 of 2024. Therefore, the specific issues and arguments presented by the petitioner and the revenue in the present case are not detailed in this excerpt. The operative part of the judgment refers to another case for the substantive decision, implying that the legal questions and contentions were addressed in that referred judgment.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH

CWP-19586-2026 (O&M) Reserved on : 08.09.2026 Date of decision: 10.09.2026

JASWANT SINGH

..... 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 18:42 I attest to the accuracy and integrity of this document Punjab and haryana high court, chandigarh

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