SUSHIL BANSAL vs. ASSISTANT COMMISSIONER OF INCOME TAX AND OTHERS

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CWP/24240/2024HC Punjab & HaryanaPHHC01127776202410 September 2026Bench: MR. JUSTICE DEEPAK SIBAL,MS. JUSTICE RUPINDERJIT CHAHAL1 pages
AI SummaryRemanded

What did the High Court hold?

The High Court has not provided a separate detailed decision for CWP-24240-2024. Instead, it has directed that the order for this petition is to be found in the detailed judgment passed in CWP No.15791 of 2024 - Jyoti Sareen Vs. Union of India and others, of even date. Consequently, the specific findings, reasoning, ratio decidendi, and operative directions for Sushil Bansal's case are not recorded in this particular order. The judgment only serves as a procedural directive to refer to the companion case for the substantive decision.

What were the facts?

The petitioner, Sushil Bansal, has filed a writ petition (CWP-24240-2024) before the High Court of Punjab & Haryana at Chandigarh. The respondents are the Assistant Commissioner of Income Tax, Central Circle 2, Gurgaon, and others. The judgment indicates that the present case is to be decided based on the detailed judgment passed in a connected writ petition, CWP No.15791 of 2024 - Jyoti Sareen Vs. Union of India and others, of even date. All pending miscellaneous applications in this matter have also been disposed of.

What were the issues?

The High Court was to decide the issues presented in CWP-24240-2024. However, the judgment explicitly states that the order for this petition is to be found in the detailed judgment of even date passed in CWP No.15791 of 2024 - Jyoti Sareen Vs. Union of India and others. Therefore, the specific issues and arguments presented by the petitioner (Sushil Bansal) and the revenue (Assistant Commissioner of Income Tax) in CWP-24240-2024 are not detailed in this specific order. The decision hinges on the outcome of the related writ petition.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH CWP-24240-2024 (O&M) Reserved on :08.09.2026 Date of decision: 10.09.2026 SUSHIL BANSAL ..... Petitioner Versus ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2, 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, 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 2026.09.17 16:12 I attest to the accuracy and authenticity of this document

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