SUMAANYA DEVELOPERS PRIVATE LIMITED vs. DEPUTY COMMISSIONER OF INCOME TAX AND OTHERS
What did the High Court hold?
The High Court of Punjab & Haryana at Chandigarh, while deciding CWP-22544-2024, has directed that the order for this petition is to be in line with the detailed judgment passed on the same date in CWP No. 15791 of 2024, titled Jyoti Sareen Vs. Union of India and others. This implies that the issues and arguments presented in CWP-22544-2024 are considered to be identical or substantially similar to those in the Jyoti Sareen case, and the decision in the latter case will govern the outcome of the former. The specific reasoning and findings pertaining to CWP-22544-2024 are not elaborated upon in this order, as they are subsumed within the judgment of the connected writ petition. Consequently, the operative directions and relief granted to Sumaanya Developers Private Limited are dependent on the outcome of CWP No. 15791 of 2024.
What were the facts?
The petitioner, Sumaanya Developers Private Limited, has filed a writ petition before the High Court of Punjab & Haryana at Chandigarh. The respondents are the Deputy Commissioner of Income Tax, Gurgaon, and others. The judgment was reserved on September 8, 2026, and decided on September 10, 2026. The High Court, in its order, stated that the present writ petition is to be decided in terms of the detailed judgment passed in a connected case, CWP No. 15791 of 2024, titled Jyoti Sareen Vs. Union of India and others. All pending miscellaneous applications, if any, were also disposed of.
What were the issues?
The High Court was to decide the legal and factual issues raised in CWP-22544-2024. However, the judgment explicitly states that the order for this case is to be seen in the detailed judgment of even date passed in CWP No. 15791 of 2024. Therefore, the specific issues and arguments presented by the petitioner (Sumaanya Developers Private Limited) and the revenue (Deputy Commissioner of Income Tax, Gurgaon and others) in CWP-22544-2024 are not recorded in this particular order. The High Court's decision in CWP-22544-2024 is contingent upon the findings and reasoning in CWP No. 15791 of 2024, which are not detailed here.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH CWP-22544-2024 (O&M) Reserved on :08.09.2026 Date of decision: 10.09.2026 SUMAANYA DEVELOPERS PRIVATE LIMITED ..... Petitioner Versus DEPUTY COMMISSIONER OF INCOME TAX, GURGAON AND OTHERS ..... Respondent(s) CORAM : HON'BLE MR. JUSTICE DEEPAK SIBAL
HON'BLE MS. JUSTICE RUPINDERJIT CHAHAL Present : Mr. Kartik Bansal, Advocate and Ms. Kritika Bansal, Advocate for the petitioner. Ms. Urvashi Dhugga, Senior Standing Counsel, Mr. Vaibhav Gupta, Junior Standing Counsel and Ms. Kavita, Advocate 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 16:44 I attest to the accuracy and authenticity of this document
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