VIJAY KUMAR GUPTA vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 1 GURGAON AND OTHERS

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CWP/21108/2025HC Punjab & HaryanaPHHC01113876202510 September 2026Bench: MR. JUSTICE DEEPAK SIBAL,MS. JUSTICE RUPINDERJIT CHAHAL1 pages
AI SummaryRemanded

What did the High Court hold?

The High Court did not deliver a specific finding or reasoning in this judgment. Instead, it directed that the order for this case would be the same as the detailed judgment passed on the same date in CWP No.15791 of 2024, titled Jyoti Sareen Vs. Union of India and others. The High Court also disposed of all pending miscellaneous applications related to this petition. No specific relief was granted or denied based on an independent analysis of the facts and law presented in this particular case.

What were the facts?

The petitioner, Vimal Kumar Gupta, filed a writ petition (CWP-21108-2025) 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, comprising Justices Deepak Sibal and Rupinderjit Chahal, stated that the order for this case was to be found in a detailed judgment of even date passed in 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 issues that the Tribunal had to decide, nor does it record the arguments made by the petitioner or the revenue. The operative part of the judgment refers to another case for the detailed order. Therefore, the specific questions of law or fact, the provisions of the Income Tax Act involved, and the contentions of the parties are not recorded in this specific judgment.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH

CWP-21108-2025 (O&M) Reserved on : 08.09.2026 Date of decision: 10.09.2026

VIMAL KUMAR GUPTA

..... 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 2026.09.15 16:06 I attest to the accuracy and integrity of this document Punjab and haryana high court, chandigarh

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