SAHI SIALKOT RETAIL OUTLET AND FILLING STATION vs. INCOME TAX OFFICER AND OTHERS

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CWP/23187/2023HC Punjab & HaryanaPHHC01132887202310 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, decided that the order for CWP-23187-2023 (Sahi Sialkot Retail Outlet and Filling Station vs. Income Tax Officer and others) would be the same as the detailed judgment passed on the same date in CWP No. 15791 of 2024 (Jyoti Sareen Vs. Union of India and others). Consequently, the specific findings, reasoning, and ratio decidendi for CWP-23187-2023 are not elaborated upon in this order. The operative directions for CWP-23187-2023 are therefore dictated by the outcome of CWP No. 15791 of 2024. All pending miscellaneous applications related to CWP-23187-2023 were also disposed of.

What were the facts?

The petitioner, Sahi Sialkot Retail Outlet and Filling Station, filed a writ petition (CWP-23187-2023) before the High Court of Punjab & Haryana at Chandigarh. The respondents are the Income Tax Officer, Ward 6(1), Chandigarh, and others. The judgment states that the order for this case is to be found in a detailed judgment of even date passed in CWP No. 15791 of 2024, titled Jyoti Sareen Vs. Union of India and others. All pending miscellaneous applications in this matter were also disposed of.

What were the issues?

The High Court was to decide the issues presented in CWP-23187-2023. However, the judgment explicitly states that the order for this case is contained within the detailed judgment of CWP No. 15791 of 2024. Therefore, the specific issues and arguments of the petitioner and respondents in CWP-23187-2023 are not recorded in this particular order. The judgment does not name any specific provisions of the Income Tax Act or any authorities, circulars, or precedents relied upon for the decision in CWP-23187-2023, as it defers to another judgment.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH CWP-23187-2023 (O&M) Reserved on :08.09.2026 Date of decision: 10.09.2026 SAHI SIALKOT RETAIL OUTLET AND FILLING STATION ..... Petitioner Versus INCOME TAX OFFICER, WARD 6(1), CHANDIGARH AND OTHERS ..... Respondent(s) CORAM : HON'BLE MR. JUSTICE DEEPAK SIBAL

HON'BLE MS. JUSTICE RUPINDERJIT CHAHAL Present : Mr. Rohit Kaura, 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 2026.09.16 16:57 I attest to the accuracy and authenticity of this document

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