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

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CWP/21136/2025HC Punjab & HaryanaPHHC01115447202510 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, decided to pass its order in CWP-21136-2025 based on the detailed judgment of an earlier, connected case, CWP No.15791 of 2024 - Jyoti Sareen Vs. Union of India and others. Consequently, the specific findings, reasoning, and ratio decidendi for CWP-21136-2025 are not elaborated upon in this particular order. The judgment also notes the disposal of all pending miscellaneous applications. No specific relief or direction is mentioned for Rajesh Gupta in this order, other than the procedural disposition.

What were the facts?

The petitioner, Rajesh Gupta, filed a writ petition (CWP-21136-2025) before the High Court of Punjab & Haryana at Chandigarh. The respondents were the Assistant Commissioner of Income Tax, Gurgaon, and others. The case was reserved on 08.09.2026 and decided on 10.09.2026. The High Court, in its order, stated that the decision for this case would be based on the detailed judgment passed in a connected matter, CWP No.15791 of 2024 - Jyoti Sareen Vs. Union of India and others. All pending miscellaneous applications related to this petition were also disposed of.

What were the issues?

The judgment does not explicitly state the specific issues or questions of law that the High Court had to decide in CWP-21136-2025. It is noted that the order for this petition was to be passed in terms of the detailed judgment of an associated case, CWP No.15791 of 2024 - Jyoti Sareen Vs. Union of India and others. Therefore, the issues decided in CWP-21136-2025 are implicitly those decided in CWP No.15791 of 2024. The judgment records no arguments from either the petitioner or the revenue for CWP-21136-2025, as the decision was based on a connected matter.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH

CWP-21136-2025 (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 18:42 I attest to the accuracy and integrity of this document Punjab and haryana high court, chandigarh

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