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

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CWP/21111/2025HC Punjab & HaryanaPHHC01114512202510 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 that the present writ petition (CWP-21111-2025) would be governed by the detailed judgment passed on the same date in CWP No.15791 of 2024, Jyoti Sareen Vs. Union of India and others. Consequently, no independent findings or reasoning specific to Rajesh Gupta's case are provided in this order. The operative direction is to follow the decision in the connected writ petition. Any pending miscellaneous applications were also disposed of.

What were the facts?

The petitioner, Rajesh Gupta, filed a writ petition (CWP-21111-2025) 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 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 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-21111-2025. It is stated that the order for this petition is to be seen 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 questions of law or fact, and the arguments of the assessee (petitioner) and the revenue (respondent) on those issues, are not recorded in this particular order.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH

CWP-21111-2025 (O&M) Reserved on : 08.09.2026 Date of decision: 10.09.2026

RAJESH 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. Varun Issar, Senior Standing Counsel,

Ms. Pridhi Sandhu, Junior Standing Counsel and

Ms. Nikita Garg, 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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