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

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CWP/21115/2025HC Punjab & HaryanaPHHC01114311202510 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-21115-2025) would be governed by the detailed judgment passed in CWP No. 15791 of 2024 - Jyoti Sareen Vs. Union of India and others. Consequently, no independent findings or reasoning were provided for CWP-21115-2025. The judgment also noted the disposal of all pending miscellaneous applications related to this petition. The operative directions would be those stipulated in the aforementioned related judgment.

What were the facts?

The petitioner, Rajesh Gupta, filed a writ petition (CWP-21115-2025) 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 related case, CWP No. 15791 of 2024 - 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 questions of law or fact that the High Court had to decide in CWP-21115-2025. It also does not record the arguments made by the petitioner or the revenue. The order indicates that the decision in this writ petition is contingent upon and identical to the decision in CWP No. 15791 of 2024 - Jyoti Sareen Vs. Union of India and others. Therefore, the specific issues and arguments for this particular case are not detailed within this order.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH

CWP-21115-2025 (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. 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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