PARVEEN SEHGAL vs. INCOME TAX OFFICER AND OTHERS
What did the High Court hold?
The High Court of Punjab & Haryana at Chandigarh, in its order dated 10.09.2026, has disposed of the writ petition filed by S B Realtech Private Limited. The court has directed that the decision in this case will be in accordance with the detailed judgment passed in a connected matter, CWP No.15791 of 2024, titled Jyoti Sareen Vs. Union of India and others. Consequently, the specific findings and reasoning pertaining to S B Realtech Private Limited's petition are not elaborated upon in this excerpt. The operative directions, if any, would be found in the aforementioned detailed judgment. Any pending miscellaneous applications associated with this petition have also been disposed of.
What were the facts?
The petitioner, S B Realtech Private Limited, has filed a writ petition (CWP-23688-2024) 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 08.09.2026 and decided on 10.09.2026. The High Court, in its order, stated that the present writ petition is being disposed of in terms of the detailed judgment passed in a connected case, CWP No.15791 of 2024 - 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 issues raised in CWP-23688-2024. However, the judgment explicitly states that the order is being passed in terms of the detailed judgment in CWP No.15791 of 2024. Therefore, the specific issues before the High Court in the present petition are not detailed in this excerpt, but they are implicitly linked to the issues decided in the cited connected case. The arguments presented by the petitioner (S B Realtech Private Limited) and the revenue (Deputy Commissioner of Income Tax, Gurgaon and others) are not recorded in this specific order, as it refers to a separate detailed judgment for the operative part.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH CWP-23688-2024 (O&M) Reserved on :08.09.2026 Date of decision: 10.09.2026 S B REALTECH 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. Mr. Ranvijay Singh, Sr. Standing counsel with Mr. Vidul Kapoor, Jr. 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 11:40 I attest to the accuracy and authenticity of this document
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