FOREST HILL RESORT PRIVATE LIMITED vs. JOINT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 1, CHANDIGARH AND ORS

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CWP/20450/2026HC Punjab & HaryanaPHHC01109190202610 September 2026Bench: MR. JUSTICE DEEPAK SIBAL,MS. JUSTICE RUPINDERJIT CHAHAL1 pages
AI SummaryRemanded

What did the High Court hold?

The High Court held that the decision in the present writ petition, CWP-20450-2026, would be governed by the detailed judgment passed in CWP No. 15791 of 2024, titled Jyoti Sareen Vs. Union of India and others, on the same date. Consequently, the specific findings, reasoning, and ratio decidendi applicable to CWP-20450-2026 are not elaborated upon in this order but are to be found in the aforementioned connected judgment. The court also disposed of all pending miscellaneous applications, if any, filed in this petition. No specific relief or direction is mentioned for the petitioner in this order, other than the reference to the connected judgment.

What were the facts?

The petitioner, Forest Hill Resort Private Limited, filed a writ petition (CWP-20450-2026) before the Punjab & Haryana High Court. The respondents were the Joint Commissioner of Income Tax, 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 in 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 related to this petition were also disposed of.

What were the issues?

The judgment does not explicitly state the specific issues or questions of law that the High Court had to decide in CWP-20450-2026. It is stated that the order for this petition is to be found in the detailed judgment of an even date passed in CWP No. 15791 of 2024 - Jyoti Sareen Vs. Union of India and others. Therefore, the specific contentions of the assessee (Forest Hill Resort Private Limited) and the revenue (Joint Commissioner of Income Tax, Chandigarh and others) regarding the issues in CWP-20450-2026 are not recorded in this specific order. 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-20450-2026 (O&M) Reserved on : 08.09.2026 Date of decision: 10.09.2026

FOREST HILL RESORT PRIVATE LIMITED

..... Petitioner

Versus

JOINT COMMISSIONER OF INCOME TAX, CHANDIGARH AND 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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