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

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CWP/21288/2025HC Punjab & HaryanaPHHC01115749202510 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, disposed of the writ petition CWP-21288-2025 filed by Rajesh Gupta. The Court directed that the order in this petition would be in terms of the detailed judgment passed in CWP No.15791 of 2024, titled Jyoti Sareen Vs. Union of India and others. Consequently, the specific findings or reasoning pertaining to Rajesh Gupta's case are not elaborated upon in this excerpt, as they are contingent on the decision in the connected writ petition. Any pending miscellaneous applications were also disposed of. The operative direction is to follow the judgment in the connected case.

What were the facts?

The petitioner, Rajesh Gupta, filed a writ petition (CWP-21288-2025) before the High Court of Punjab & Haryana at Chandigarh. The respondents are the Assistant Commissioner of Income Tax, Central Circle 1, 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 present writ petition is being disposed of in terms of 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, if any, were also disposed of.

What were the issues?

The High Court was to decide the issues raised in CWP-21288-2025. However, the judgment explicitly states that the order is being passed in terms of the detailed judgment in CWP No.15791 of 2024. Therefore, the specific issues for CWP-21288-2025 are not detailed in this excerpt. The judgment does not record any specific arguments made by the petitioner or the revenue in relation to CWP-21288-2025, other than the fact that it is being disposed of based on another judgment.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH CWP-21288-2025 (O&M) Reserved on :08.09.2026 Date of decision: 10.09.2026 RAJESH GUPTA ..... Petitioner Versus ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 1, GURGAON AND OTHERS ..... Respondent(s) CORAM : HON'BLE MR. JUSTICE DEEPAK SIBAL

HON'BLE MS. JUSTICE RUPINDERJIT CHAHAL Present : Mr. Kartik Bansal, Advocate and Ms. Kritika Bansal, Advocate for the petitioner. Mr. Ranvijay Singh, Senior Standing Counsel Mr. Vidul Kapoor, Junior Standing Counsel for the respondents. * * * 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) Jyoti 1

JUDGE Whether speaking/reasoned : Yes / No Whether reportable : Yes / No JYOTI SHARMA 2026.09.16 16:33 I attest to the accuracy and authenticity of this document

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