SUSHIL BANSAL 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, has decided to dispose of the writ petition CWP-24630-2024 (Sushil Bansal Vs. Assistant Commissioner of Income Tax and Others) by referring to the detailed judgment passed in a connected matter, CWP No. 15791 of 2024 - Jyoti Sareen Vs. Union of India and others. This implies that the decision in Sushil Bansal's case is based on the legal principles and findings established in the Jyoti Sareen case. The operative direction is to follow the detailed judgment of the cited case. Any pending miscellaneous applications were also disposed of. The specific findings and reasoning for CWP-24630-2024 are not elaborated upon in this order, as they are incorporated by reference.
What were the facts?
The petitioner, Sushil Bansal, has filed a writ petition (CWP-24630-2024) before the High Court of Punjab & Haryana at Chandigarh. The respondents are the Assistant Commissioner of Income Tax and others. The judgment was reserved on 08.09.2026 and decided on 10.09.2026. The High Court, in its order, stated that for the detailed judgment, reference should be made to another 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 High Court was to decide the issues presented in CWP-24630-2024. However, the judgment explicitly states that the detailed order is contained in a separate, contemporaneously decided case, CWP No. 15791 of 2024 - Jyoti Sareen Vs. Union of India and others. Therefore, the specific legal questions and arguments presented by the petitioner (Sushil Bansal) and the revenue (Assistant Commissioner of Income Tax and others) in CWP-24630-2024 are not detailed in this specific order. The judgment does not record any arguments made by either side for this particular writ petition, as it defers to the reasoning in the cited case.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH CWP-24630-2024 (O&M) Reserved on :08.09.2026 Date of decision: 10.09.2026 SUSHIL BANSAL ..... Petitioner Versus ASSISTANT 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 2026.09.16 16:24 I attest to the accuracy and authenticity of this document
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