PRAGUN GARG vs. INCOME TAX OFFICER AND OTHERS

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CWP/21727/2026HC Punjab & HaryanaPHHC01116488202610 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-21727-2026) would be governed by the detailed judgment passed in the connected writ petition, CWP No. 15791 of 2024 - Jyoti Sareen Vs. Union of India and others. Consequently, the specific findings, reasoning, and ratio decidendi applicable to this case are not elaborated upon in this order. The operative directions would therefore be those contained in the aforementioned connected judgment. Any pending miscellaneous applications were also disposed of.

What were the facts?

The petitioner, Pragun Garg, filed a writ petition (CWP-21727-2026) 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 matter, 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 issues that the Tribunal had to decide or the arguments presented by each side. It refers to a connected writ petition (CWP No. 15791 of 2024 - Jyoti Sareen Vs. Union of India and others) for the detailed judgment. Therefore, the specific questions of law or fact, the provisions of the Income Tax Act involved, and the contentions of the petitioner and the revenue are not recorded in this specific order. The judgment is silent on these aspects.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH

CWP-21727-2026 (O&M) Reserved on : 08.09.2026 Date of decision: 10.09.2026

PRAGUN GARG

..... Petitioner

Versus

INCOME TAX OFFICER AND OTHERS

..... Respondent(s)

CORAM : HON'BLE MR. JUSTICE DEEPAK SIBAL

HON'BLE MS. JUSTICE RUPINDERJIT CHAHAL

Present : Mr. Abhinav Narang, 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 2026.09.15 16:06 I attest to the accuracy and integrity of this document Punjab and haryana high court, chandigarh

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