SOHAN LAL vs. ASSISTANT COMMISSIONER OF INCOME TAX AND OTHERS
What did the High Court hold?
The High Court held that the present writ petition (CWP-23562-2024) would be decided in accordance with the detailed judgment passed in CWP No.15791 of 2024 - Jyoti Sareen Vs. Union of India and others. The reasoning for this decision is that the present case is to follow the precedent set in the connected matter. The operative direction is that the writ petition is disposed of in terms of the judgment in Jyoti Sareen. No specific issue was left undecided as the decision was deferred to the detailed judgment of the connected case.
What were the facts?
The petitioner, Sohan Lal, filed a writ petition (CWP-23562-2024) before the High Court of Punjab & Haryana at Chandigarh. The respondents were the Assistant Commissioner of Income Tax, Central Circle, Amritsar, 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 was to be decided in terms of the detailed judgment passed in a connected writ petition, CWP No.15791 of 2024, titled 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 Sohan Lal. However, the judgment explicitly states that the order is to be passed in terms of the detailed judgment in Jyoti Sareen Vs. Union of India and others. Therefore, the specific issues before the High Court in this particular case are not detailed in the provided excerpt. The arguments presented by the petitioner and the revenue are also not recorded in this excerpt, as the decision is based on a connected matter.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH CWP-23562-2024 (O&M) Reserved on :08.09.2026 Date of decision: 10.09.2026 SOHAN LAL ..... Petitioner Versus ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE AMRITSAR AND OTHERS ..... Respondent(s) CORAM : HON'BLE MR. JUSTICE DEEPAK SIBAL
HON'BLE MS. JUSTICE RUPINDERJIT CHAHAL Present : Mr. Nikhil Goyal, Advocate and Ms. Ruby, 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 10:41 I attest to the accuracy and authenticity of this document
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