SOHAN LAL vs. ASSISTANT COMMISSIONER OF INCOME TAX AND OTHERS
What did the High Court hold?
The High Court of Punjab & Haryana at Chandigarh, in its order dated 10.09.2026, decided to dispose of the writ petition CWP-23676-2024 (Sohan Lal Vs. Assistant Commissioner of Income Tax, Amritsar and others) in accordance with the detailed judgment passed in CWP No.15791 of 2024 (Jyoti Sareen Vs. Union of India and others) of the same date. The specific findings, reasoning, and ratio decidendi of the connected case are not provided in this order. Consequently, the operative directions for CWP-23676-2024 would be the same as those in the detailed judgment of CWP No.15791 of 2024. Any pending miscellaneous applications were also disposed of. No issue was expressly left undecided.
What were the facts?
The petitioner, Sohan Lal, has filed a writ petition (CWP-23676-2024) before the High Court of Punjab & Haryana at Chandigarh. The respondents are the Assistant Commissioner of Income Tax, 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 is to be decided in terms of a 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 judgment does not explicitly state the specific questions of law or fact that the High Court had to decide in CWP-23676-2024. It indicates that the decision in this case is contingent upon the decision in CWP No.15791 of 2024. Therefore, the issues to be decided are implicitly those that were decided in the connected case. The arguments presented by the petitioner and the revenue for CWP-23676-2024 are not recorded in this specific order, as it refers to the detailed judgment of the connected case for the operative part. The judgment does not name any specific provisions of the Income Tax Act or any authorities, circulars, or precedents relied upon for this particular order.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH CWP-23676-2024 (O&M) Reserved on :08.09.2026 Date of decision: 10.09.2026 SOHAN LAL ..... Petitioner Versus ASSISTANT COMMISSIONER OF INCOME TAX, 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 15:39 I attest to the accuracy and authenticity of this document
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