S B REALTECH PRIVATE LIMITED vs. DEPUTY COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE) AND OTHERS

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CWP/23688/2024HC Punjab & HaryanaPHHC01124732202410 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 has decided to pass the same order in CWP-23688-2024 (S B Realtech Private Limited vs. Deputy Commissioner of Income Tax, Gurgaon and others) as it has in CWP No.15791 of 2024 (Jyoti Sareen Vs. Union of India and others). The reasoning and the specific findings of the court are contained within the detailed judgment of the latter case, which is not provided here. Consequently, the operative directions, the relief granted, or any specific findings on the merits of S B Realtech Private Limited's petition are not discernible from this excerpt. The court has also disposed of all pending miscellaneous applications related to this petition.

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 indicates that the order being challenged is not detailed in this specific excerpt. The case was reserved on 08.09.2026 and decided on 10.09.2026. The court directed that the order for this petition would be the same as 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 were also disposed of.

What were the issues?

The specific issues and arguments of the petitioner and revenue are not detailed in this excerpt, as the court has referred to a separate, detailed judgment for the order. Therefore, the questions the Tribunal had to decide and the contentions of each side cannot be ascertained from the provided text. The judgment is silent on the specific legal or factual disputes that were presented before the court.

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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