PARDEEP BANSAL vs. INCOME TAX OFFICER AND OTHERS

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CWP/21600/2026HC Punjab & HaryanaPHHC01116134202610 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-21600-2026) would be governed by the detailed judgment passed in the connected case, CWP No.15791 of 2024 - Jyoti Sareen Vs. Union of India and others. Consequently, the specific findings, reasoning, and ratio decidendi of the Jyoti Sareen case would apply to Pardeep Bansal's petition. The operative directions would therefore be those stipulated in the Jyoti Sareen judgment. No issue was expressly left undecided, as the decision was deferred to the connected case.

What were the facts?

The petitioner, Pardeep Bansal, filed a writ petition (CWP-21600-2026) before the High Court of Punjab & Haryana at Chandigarh. The respondents were the Income Tax Officer 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 in line with 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 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 this particular writ petition. It also does not record any arguments made by either the petitioner or the revenue. The High Court's decision was based on its ruling in a connected case, CWP No.15791 of 2024 - Jyoti Sareen Vs. Union of India and others, implying that the issues in this petition were either identical or ancillary to those decided in the connected matter.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH

CWP-21600-2026 (O&M) Reserved on : 08.09.2026 Date of decision: 10.09.2026

PARDEEP BANSAL

..... Petitioner

Versus

INCOME TAX OFFICER AND OTHERS

..... Respondent(s)

CORAM : HON'BLE MR. JUSTICE DEEPAK SIBAL

HON'BLE MS. JUSTICE RUPINDERJIT CHAHAL

Present : Mr. Kartikeya Gupta Advocate for the petitioner.

Ms. Urvashi Dhugga, Senior Standing Counsel,

Mr. Vaibhav Gupta, Junior Standing Counsel and

Ms. Kavita, Advocate, 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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