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

PDF · subscribers
CWP/21139/2025HC Punjab & HaryanaPHHC01114427202510 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, did not provide a specific ruling or detailed reasoning for the case of Rajesh Gupta (CWP-21139-2025). Instead, it directed that the detailed judgment for this case should be referred to the judgment passed in CWP No. 15791 of 2024 - Jyoti Sareen Vs. Union of India and others. Consequently, the specific findings, reasoning, and ratio decidendi applicable to Rajesh Gupta's case are not recorded in this particular order. Any pending miscellaneous applications were also disposed of.

What were the facts?

The petitioner, Rajesh Gupta, filed a writ petition (CWP-21139-2025) 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 for the detailed judgment, reference should be made to another case, CWP No. 15791 of 2024 - Jyoti Sareen Vs. Union of India and others. All pending miscellaneous applications, if any, 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-21139-2025. It also does not record the arguments made by either the petitioner or the revenue. The order simply refers to another judgment for the detailed reasoning. Therefore, the specific questions of law or fact, the provisions of the Income Tax Act involved, and the contentions of the parties are not discernible from the provided text.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH

CWP-21139-2025 (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 2026.09.16 15:44 I attest to the accuracy and integrity of this document Punjab and haryana high court, chandigarh

Recent GST High Court judgments

Search GST case law →