CHANDER KANTA vs. DEPUTY COMMISSIONER OF INCOME TAX AND OTHERS

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CWP/24946/2024HC Punjab & HaryanaPHHC01130904202410 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 provide a detailed judgment for CWP-24946-2024. Instead, it directed that the detailed judgment for this case should be referred to in CWP No. 15791 of 2024 - Jyoti Sareen Vs. Union of India and others. Consequently, the specific findings, reasoning, and ratio decidendi pertaining to CWP-24946-2024 are not recorded in this order. Any pending miscellaneous applications related to this petition were also disposed of.

What were the facts?

The petitioner, Chander Kanta, filed a writ petition (CWP-24946-2024) before the High Court of Punjab & Haryana at Chandigarh. The respondents are the Deputy 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 judgment does not explicitly state the specific questions of law or fact that the High Court had to decide in CWP-24946-2024. It also does not record the arguments presented by either the petitioner or the respondents. The order merely directs that the detailed judgment is to be found in a connected writ petition, CWP No. 15791 of 2024 - Jyoti Sareen Vs. Union of India and others. Therefore, the specific issues and contentions for this particular writ petition are not detailed within this order.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH CWP-24946-2024 (O&M) Reserved on :08.09.2026 Date of decision: 10.09.2026 CHANDER KANTA ..... 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. Rohit Kaura, 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 2026.09.15 12:11 I attest to the accuracy and authenticity of this document

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