SH RAJINDER SINGH vs. THE INITIATING OFFICER DCIT BPU LUDHIANA AND ANR

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CWP/20413/2026HC Punjab & HaryanaPHHC01108283202626 August 2026Bench: JUSTICE (TO BE NOMINATED),MR. JUSTICE ROHIT KAPOOR1 pages
AI SummaryDismissed

What did the High Court hold?

The High Court, comprising the Acting Chief Justice and Mr. Justice Rohit Kapoor, dismissed the writ petition. The Court stated that the dismissal was for reasons to be found in an order passed on the same date in a connected case, CWP-17064-2026, titled 'Sh Manik Seth and Others vs. The Initiating Officer BPU Ludhiana and Another'. No specific findings on any issues related to the Income Tax Act were recorded in this excerpt. The operative direction was to dismiss the petition and dispose of any pending miscellaneous applications.

What were the facts?

This case involves a writ petition filed by Sh Rajinder Singh (the petitioner) against the Initiating Officer, DCIT BPU Ludhiana, and another respondent. The petitioner is challenging an order or action taken by the Income Tax Department. The specific assessment year(s) and the exact nature of the order under challenge are not detailed in this excerpt. The procedural history is also not elaborated upon, beyond the filing of the writ petition. The amount in dispute, if any, is not mentioned. The judgment is dated August 26, 2026.

What were the issues?

The High Court was asked to decide the writ petition. The specific questions of law or fact that the Tribunal had to decide are not explicitly stated in this excerpt. The arguments presented by the petitioner's counsel (Mr. Nitin Kanwar, Mr. Dushyant Nayak, Mr. Rajiv Kumar, and Mr. Shivam Jain) and the respondent's counsel (Mr. Varun Issar, Senior Standing Counsel, and Ms. Nikita Garg, Junior Standing Counsel) are not detailed. No specific provisions of the Income Tax Act or any authorities, circulars, or precedents were mentioned in the provided text.

AI-generated summary — verify with the full judgment below

120 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ****

CWP-20413-2026 (O&M) Date of Decision: 26.08.2026 SH RAJINDER SINGH

....PETITIONER(S) VERSUS THE INITIATING OFFICER DCIT BPU LUDHIANA AND ANR. ….RESPONDENT(S) CORAM:- HON'BLE THE ACTING CHIEF JUSTICE HON’BLE MR. JUSTICE ROHIT KAPOOR Present: Mr. Nitin Kanwar, Advocate, Mr. Dushyant Nayak, Advocate, Mr. Rajiv Kumar, Advocate and Mr. Shivam Jain, Advocate for the petitioners. Mr. Varun Issar, Senior Standing Counsel and Ms. Nikita Garg, Junior Standing Counsel for the respondent(s)-Income Tax Department. ***** ASHWANI KUMAR MISHRA, A.C.J. (Oral) 1.

Dismissed. For reasons, see order of even date passed in CWP-17064-2026 titled as ‘Sh Manik Seth and Others vs. The Initiating Officer BPU Ludhiana and Another’. 2.

All pending miscellaneous application(s), if any, shall also stand disposed of. [ASHWANI KUMAR MISHRA] ACTING CHIEF JUSTICE [ROHIT KAPOOR]

JUDGE AUGUST 26, 2026 Rahul Joshi 1. Whether Speaking/reasoned Yes/No 2. Whether Reportable Yes/No RAHUL JOSHI 2026.09.01 17:23 I attest to the accuracy and integrity of this document Punjab & Haryana High Court, CHD

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