DARSHAN CHAND MAHENDRU vs. PRINCIPAL COMMISSIONER OF INCOME TAX 1 CHANDIGARH
What did the High Court hold?
The High Court held that the present writ petition (CWP-24802-2024) is to be decided in accordance with the detailed judgment passed in CWP No. 15791 of 2024, titled Jyoti Sareen Vs. Union of India and others. Consequently, the specific findings, reasoning, and ratio decidendi applicable to CWP-24802-2024 are those established in the Jyoti Sareen judgment. The operative directions and relief granted to the petitioner in this case would therefore be contingent upon and identical to the outcome of the Jyoti Sareen case. Any pending miscellaneous applications associated with this petition were also disposed of.
What were the facts?
The petitioner, Darshan Chand Mahendru, has filed a writ petition (CWP-24802-2024) before the High Court of Punjab & Haryana at Chandigarh. The respondents are the Principal Commissioner of Income Tax, Chandigarh, and others. The judgment was reserved on September 8, 2026, and decided on September 10, 2026. The High Court, in its order, stated that the present writ petition is to be decided in terms of the detailed judgment passed in a connected case, CWP No. 15791 of 2024, titled 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 raised in CWP-24802-2024. However, the judgment explicitly states that the order for this petition is to be passed in terms of the detailed judgment in CWP No. 15791 of 2024. Therefore, the specific issues and arguments presented by the petitioner and the revenue in CWP-24802-2024 are not detailed in this particular order. The operative part of this order relies entirely on the decision in the connected case, implying that the legal questions and contentions addressed in Jyoti Sareen's case are the ones that govern this petition.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH CWP-24802-2024 (O&M) Reserved on :08.09.2026 Date of decision: 10.09.2026 DARSHAN CHAND MAHENDRU ..... Petitioner Versus PRINCIPAL COMMISSIONER OF INCOME TAX 1 CHANDIGARH AND ORS ..... Respondent(s) CORAM : HON'BLE MR. JUSTICE DEEPAK SIBAL
HON'BLE MS. JUSTICE RUPINDERJIT CHAHAL Present : Mr. Viraj Gandhi, 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 2026.09.17 16:12 I attest to the accuracy and authenticity of this document
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