KAILASH GUPTA vs. 1DEPUTY COMMISSIONER OF INCOME TAX , CIRCLE 1, JALANDHAR AND ANOTHER
What did the High Court hold?
The High Court did not provide a specific finding or reasoning for the present case. Instead, it directed that the detailed judgment for this matter should be referred to CWP No.15791 of 2024 - Jyoti Sareen Vs. Union of India and others. Therefore, the specific holding, reasoning, and ratio decidendi applicable to Kailash Gupta's petition are not recorded in this excerpt. The operative directions are to follow the decision in the referenced case and dispose of all pending miscellaneous applications.
What were the facts?
The petitioner, Kailash Gupta, filed a writ petition (CWP-23305-2026) before the High Court of Punjab & Haryana at Chandigarh. The respondents are the Deputy Commissioner of Income Tax/Assistant Commissioner of Income Tax, Circle 1, Jalandhar, and another authority. The judgment was reserved on 08.09.2026 and decided on 10.09.2026. The High Court, in its order, stated that for the detailed judgment, reference should be made to another case, 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 the writ petition filed by Kailash Gupta against the Income Tax authorities. The judgment does not explicitly state the specific questions of law or fact that the Tribunal had to decide. It also does not record the arguments presented by either the petitioner or the respondents. The order indicates that the decision in this case is based on the detailed judgment passed in a connected writ petition, CWP No.15791 of 2024 - Jyoti Sareen Vs. Union of India and others.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH CWP-23305-2026 (O&M) Reserved on :08.09.2026 Date of decision: 10.09.2026 KAILASH GUPTA ..... Petitioner Versus DEPUTY COMMISSIONER OF INCOME TAX/ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1, 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 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 15:16 I attest to the accuracy and authenticity of this document
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