SURESH KUMAR SAIN vs. PRINCIPAL COMMISSIONER OF INCOME TAX-1 AND OTHERS

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CWP/24602/2026HC Punjab & HaryanaPHHC01129724202610 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, in its order dated 10.09.2026, did not decide the specific issues of the writ petition on their merits. Instead, it directed that the order in the present case (CWP-24602-2026) would be the same as the detailed judgment passed in CWP No.15791 of 2024, titled Jyoti Sareen Vs. Union of India and others. Consequently, the findings, reasoning, and ratio decidendi of the Jyoti Sareen case would apply to this petition. The operative directions would therefore be those stipulated in the Jyoti Sareen judgment. No issue was expressly left undecided, as the decision was deferred to another judgment.

What were the facts?

The petitioner, Suresh Kumar Sain, filed a writ petition before the High Court of Punjab & Haryana at Chandigarh. The respondents are the Principal Commissioner of Income Tax-1, Chandigarh, and others. The judgment indicates that this case was reserved on 08.09.2026 and decided on 10.09.2026. The court's order in this specific writ petition (CWP-24602-2026) was to follow the detailed judgment passed in a related case, 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 judgment does not explicitly state the specific questions of law or fact that the High Court had to decide in this writ petition. It also does not record the arguments made by either the petitioner or the respondents. The order simply directs that the decision in this case will be in line with the detailed judgment passed in CWP No.15791 of 2024 - Jyoti Sareen Vs. Union of India and others. Therefore, the specific issues and contentions for this case are not recorded herein.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH CWP-24602-2026 (O&M) Reserved on :08.09.2026 Date of decision: 10.09.2026 SURESH KUMAR SAIN ..... Petitioner Versus PRINCIPAL COMMISSIONER OF INCOME TAX-1, CHANDIGARH AND OTHERS ..... Respondent(s) CORAM : HON'BLE MR. JUSTICE DEEPAK SIBAL

HON'BLE MS. JUSTICE RUPINDERJIT CHAHAL Present : Mr. Viraj Gandhi, Advocate and Mr. Adarsh Kumar Dubey, 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 2026.09.16 16:42 I attest to the accuracy and authenticity of this document

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