AMIT MEHTA vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 1 GURGAON AND OTHERS

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CWP/20600/2025HC Punjab & HaryanaPHHC01112815202510 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-20600-2025 (Amit Mehta Vs. Assistant Commissioner of Income Tax, Gurgaon and others) in accordance with the detailed judgment previously passed in CWP No.15791 of 2024, titled Jyoti Sareen Vs. Union of India and others. The specific findings and reasoning from the Jyoti Sareen judgment are not reproduced in this order. Consequently, the operative directions for this case would mirror those in the Jyoti Sareen judgment. Any pending miscellaneous applications associated with this petition were also disposed of.

What were the facts?

The petitioner, Amit Mehta, filed a writ petition (CWP-20600-2025) 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 the present writ petition was to be decided in terms of the detailed judgment passed in a connected case, CWP No.15791 of 2024, titled 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 specific issues that the High Court had to decide in CWP-20600-2025. However, it is implied that the issues were identical to those decided in the connected case, CWP No.15791 of 2024 - Jyoti Sareen Vs. Union of India and others. The judgment does not record the arguments presented by either the petitioner or the revenue in this specific case, but refers to the detailed judgment of the connected case for the same. Therefore, the specific questions of law or mixed law and fact, and the contentions of each side, are not detailed herein.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH

CWP-20600-2025 (O&M) Reserved on : 08.09.2026 Date of decision: 10.09.2026

AMIT MEHTA

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

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