MOONLIGHT PROPERTIES PRIVATE LIMITED vs. DEPUTY COMMISSIONER OF INCOME TAX AND OTHERS
What did the High Court hold?
The High Court has not provided a specific finding or reasoning for the case of Moonlight Properties Private Limited in this order. Instead, it has directed that the order for this petition should be referred to the detailed judgment passed on the same date in CWP No.15791 of 2024 - Jyoti Sareen Vs. Union of India and others. This implies that the decision in CWP-22328-2025 will follow the principles and rulings laid down in the Jyoti Sareen case. The specific issues, arguments, and the final outcome for Moonlight Properties Private Limited are therefore contingent upon the outcome of the aforementioned connected writ petition.
What were the facts?
The petitioner, Moonlight Properties Private Limited, filed a writ petition (CWP-22328-2025) before the High Court of Punjab & Haryana at Chandigarh. The respondents are the Deputy Commissioner of Income Tax, Central Circle-2, Chandigarh, and others. The judgment was reserved on 08.09.2026 and decided on 10.09.2026. The High Court's order in this case is based on a 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 High Court was to decide the issues raised in CWP-22328-2025. However, the judgment explicitly states that the order for this petition is to be seen in the detailed judgment of even date passed in CWP No.15791 of 2024 - Jyoti Sareen Vs. Union of India and others. Therefore, the specific legal questions and arguments presented by the petitioner (Moonlight Properties Private Limited) and the revenue (Deputy Commissioner of Income Tax) in CWP-22328-2025 are not recorded in this specific order. The operative part of this judgment refers to another case for the substantive decision.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH CWP-22328-2025 (O&M) Reserved on :08.09.2026 Date of decision: 10.09.2026 MOONLIGHT PROPERTIES PRIVATE LIMITED ..... Petitioner Versus DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, CHANDIGARH 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. Ranvijay Singh, Senior Standing Counsel Mr. Vidul Kapoor, Junior Standing Counsel for the respondents. * * * 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) Jyoti 1
JUDGE Whether speaking/reasoned : Yes / No Whether reportable : Yes / No JYOTI SHARMA 2026.09.15 12:11 I attest to the accuracy and authenticity of this document
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