SHRAVAN KUMAR GOVIL vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 1 GURGAON AND OTHERS

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CWP/20573/2025HC Punjab & HaryanaPHHC01112771202510 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 judgment dated 10.09.2026, did not provide a separate detailed reasoning for the present writ petition (CWP-20573-2025). Instead, it directed that the detailed judgment for this case should be considered as the one passed in CWP No.15791 of 2024 - Jyoti Sareen Vs. Union of India and others. Consequently, the findings, reasoning, and ratio decidendi of the Jyoti Sareen case would apply to Shravan Kumar Govil's petition. All pending miscellaneous applications associated with this petition were also disposed of. The specific operative directions or relief granted are not detailed here but would be as per the referenced judgment.

What were the facts?

The petitioner, Shravan Kumar Govil, filed a writ petition (CWP-20573-2025) before the High Court of Punjab & Haryana at Chandigarh. The respondents were the Assistant Commissioner of Income Tax, Gurgaon, and others. The judgment was reserved on 08.09.2026 and decided on 10.09.2026. The High Court, in its order, stated that for the detailed judgment, reference should be made to CWP No.15791 of 2024 - Jyoti Sareen Vs. Union of India and others. All pending miscellaneous applications were also disposed of. The specific assessment year(s) and the amount in dispute are not recorded in this excerpt.

What were the issues?

The High Court was to decide the issues raised in CWP-20573-2025. However, the judgment excerpt does not detail the specific questions of law or fact that the Tribunal had to decide. It also does not record the arguments presented by either the petitioner or the revenue. The decision of the High Court was based on a reference to another case, CWP No.15791 of 2024 - Jyoti Sareen Vs. Union of India and others, indicating that the substantive legal arguments were likely made in that connected matter.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH

CWP-20573-2025 (O&M) Reserved on : 08.09.2026 Date of decision: 10.09.2026

SHRAVAN KUMAR GOVIL

..... Petitioner

Versus

ASSISTANT COMMISSIONER OF INCOME TAX, GURGAON AND OTHERS

..... Respondent(s)

CORAM : HON'BLE MR. JUSTICE DEEPAK SIBAL

HON'BLE MS. JUSTICE RUPINDERJIT CHAHAL

Present : Mr. Kartik Bansal, 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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