JIMMY GARG SINCE DECEASED THROUGH LR vs. INCOME TAX OFFICER WARD 1 BARNALA AND OTHERS

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CWP/21713/2025HC Punjab & HaryanaPHHC01118499202510 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 decision dated 10.09.2026, disposed of the Civil Writ Petition No. 21713 of 2025. The Court directed that the order for this petition would be in line with the detailed judgment previously passed in CWP No. 15791 of 2024, titled 'Jyoti Sareen Vs. Union of India and others'. Consequently, no independent findings or reasoning specific to the facts of Jimmy Garg's case were recorded in this order. The operative direction was to follow the decision in the connected case. Any pending miscellaneous applications were also disposed of. The judgment does not specify any issues left undecided.

What were the facts?

The petitioner, Jimmy Garg (since deceased) through his Legal Representative, filed a Civil Writ Petition (CWP) bearing number 21713 of 2025 before the High Court of Punjab & Haryana at Chandigarh. The respondents are the Income Tax Officer, Barnala, and others. The petition 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 were also disposed of.

What were the issues?

The judgment does not explicitly frame questions of law or detail the arguments of the petitioner or the revenue. It merely states that the order for the present writ petition is being passed in terms of the detailed judgment of an earlier, connected writ petition (CWP No. 15791 of 2024). Therefore, the specific issues and arguments addressed in the present case are not recorded. The judgment does not name any specific provisions of the Income Tax Act, 1961, or any authorities, circulars, or precedents that were argued or considered in relation to this specific petition.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH

CWP-21713-2025 (O&M) Reserved on : 08.09.2026 Date of decision: 10.09.2026

JIMMY GARG (SINCE DECEASED) THROUGH LR

..... Petitioner

Versus

INCOME TAX OFFICER, BARNALA 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. Saurabh Kapoor, Senior Standing Counsel,

Mr. Rana Gurtej Singh, Junior Standing Counsel,

Ms. Muskan Gupta, Advocate,

Mr. Vivek Sharma, Advocate,

Ms. Tanya Kumar, 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 2026.09.16 18:42 I attest to the accuracy and integrity of this document Punjab and haryana high court, chandigarh

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