PRAGUN GARG vs. INCOME TAX OFFICER AND OTHERS

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CWP/21728/2026HC Punjab & HaryanaPHHC01116487202610 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, directed that the detailed judgment for the present case (CWP-21728-2026) is to be found in CWP No. 15791 of 2024 - Jyoti Sareen Vs. Union of India and others. Consequently, the specific findings, reasoning, and ratio decidendi applicable to Pragun Garg's petition are not elaborated upon in this order. The operative directions would be those contained within the referenced judgment. Any pending miscellaneous applications filed in this writ petition have been disposed of.

What were the facts?

The petitioner, Pragun Garg, filed a writ petition before the High Court of Punjab & Haryana at Chandigarh. The respondents are 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 for the detailed judgment, reference should be made to a co-related 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 issues that the High Court had to decide in this writ petition. It is stated that the order for this case is contained in a separate, detailed judgment passed in CWP No. 15791 of 2024. Therefore, the specific questions of law or fact, and the arguments presented by the petitioner and the revenue, are not recorded in this particular order. The judgment is silent on the contentions of either party.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH

CWP-21728-2026 (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 2026.09.16 15:44 I attest to the accuracy and integrity of this document Punjab and haryana high court, chandigarh

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