AMIT MEHTA vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 1 GURGAON AND OTHERS

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CWP/21286/2025HC Punjab & HaryanaPHHC01116345202510 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 to dispose of CWP-21286-2025 by referring to the detailed judgment passed in CWP No.15791 of 2024 - Jyoti Sareen Vs. Union of India and others. This indicates that the findings, reasoning, and operative directions in the Jyoti Sareen case would apply to the present petition. The judgment does not provide specific details of the issues decided or the reasoning applied in the Jyoti Sareen case, nor does it mention any specific amount in dispute or procedural history beyond the filing of the writ petition and the disposal of miscellaneous applications. Therefore, the specific ratio decidendi for this case is not discernible from the provided text, as it is entirely dependent on the referenced judgment.

What were the facts?

The petitioner, Amit Mehta, filed a writ petition (CWP-21286-2025) 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 for this case would be based on the detailed judgment passed in a connected case, 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 questions of law or fact that the High Court had to decide in CWP-21286-2025. It also does not record the arguments presented by the petitioner or the revenue. The High Court's decision was made by reference to another detailed judgment in a connected case, CWP No.15791 of 2024 - Jyoti Sareen Vs. Union of India and others, implying that the issues and arguments in this case were either identical or substantially similar to those decided in the referenced judgment.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH

CWP-21286-2025 (O&M) Reserved on : 08.09.2026 Date of decision: 10.09.2026

AMIT MEHTA

..... 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

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