M3M INDIA PRIVATE LIMITED vs. DEPUTY COMMISSIONER OF INCOME TAX AND OTHERS

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CWP/24628/2024HC Punjab & HaryanaPHHC01128119202410 September 2026Bench: MR. JUSTICE DEEPAK SIBAL,MS. JUSTICE RUPINDERJIT CHAHAL1 pages
AI SummaryRemanded

What did the High Court hold?

The High Court has held that the present writ petition (CWP-24628-2024) is to be decided in terms of the detailed judgment passed on the same date in CWP No. 15791 of 2024, titled Jyoti Sareen Vs. Union of India and others. No independent findings or reasoning are provided for this specific case. The operative direction is to follow the decision in the connected writ petition. Any pending miscellaneous applications have also been disposed of.

What were the facts?

The petitioner, M3M India Private Limited, has filed a writ petition before the High Court of Punjab & Haryana at Chandigarh. The respondents are the Deputy Commissioner of Income Tax and others. The present order is a short order, stating that the decision in this writ petition is to be based on a detailed judgment of even date passed in a connected writ petition, CWP No. 15791 of 2024, titled Jyoti Sareen Vs. Union of India and others. All pending miscellaneous applications have also been disposed of.

What were the issues?

The High Court was not required to decide any specific issues in this particular writ petition as it was disposed of based on a connected matter. The core issue in the connected matter (Jyoti Sareen Vs. Union of India and others) likely pertains to the legality or validity of certain actions or notices issued by the Income Tax Department, which would have been the subject of the writ petition. The arguments presented by the petitioner and the revenue in the connected matter would have formed the basis for the decision. However, the provided text does not detail these arguments or the specific questions of law or fact that were addressed.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH CWP-24628-2024 (O&M) Reserved on :08.09.2026 Date of decision: 10.09.2026 M3M INDIA PRIVATE LIMITED ..... Petitioner Versus DEPUTY COMMISSIONER OF INCOME TAX 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 2026.09.15 12:28 I attest to the accuracy and authenticity of this document

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