MS GDPA FASTNERS, THROUGH ITS PARTNER SH VINEET RAJ AGGARWAL, vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1, JALANDHAR AND ANOTHER

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CWP/21868/2026HC Punjab & HaryanaPHHC01110330202610 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, stated that the detailed judgment for CWP-21868-2026 would be found in another case, CWP No.15791 of 2024 - Jyoti Sareen Vs. Union of India and others, decided on the same date. Consequently, no specific findings or reasoning were provided in this order for M/S GDPA FASTNERS. The operative directions would be as per the aforementioned detailed judgment. Any issue expressly left undecided is not recorded here.

What were the facts?

The petitioner, M/S GDPA FASTNERS, filed a writ petition (CWP-21868-2026) before the High Court of Punjab & Haryana at Chandigarh. The respondents were the Assistant Commissioner of Income Tax, Jalandhar, and another. The judgment was reserved on 08.09.2026 and decided on 10.09.2026. The High Court stated that the order for this case was to be found in a detailed judgment of even date passed in 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 CWP-21868-2026, as it refers to a separate, detailed judgment for the order. Therefore, the questions of law or mixed law and fact, and the specific provisions of the Income Tax Act involved, are not recorded in this particular order. Similarly, the contentions of the petitioner and the revenue, including any authorities, circulars, or precedents relied upon, are not detailed here, as the decision is based on another case.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH

CWP-21868-2026 (O&M) Reserved on : 08.09.2026 Date of decision: 10.09.2026

M/S GDPA FASTNERS,

..... Petitioner

Versus

ASSISTANT COMMISSIONER OF INCOME TAX, JALANDHAR AND ANOTHER

..... Respondent(s)

CORAM : HON'BLE MR. JUSTICE DEEPAK SIBAL

HON'BLE MS. JUSTICE RUPINDERJIT CHAHAL

Present : Mr. Kushagra Mahajan, Advocate for the petitioner.

Mr. Ranvijay Singh, Senior Standing Counsel

Mr. Vidul Kapoor, Junior Standing Counsel,

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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