ANURAG WADHWA vs. ASSISTANT COMMISSIONER OF INCOME TAX GURGAON AND ANOTHER

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CWP/24994/2024HC Punjab & HaryanaPHHC01131368202410 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 decided the writ petition CWP-24994-2024 by referring to and adopting the reasoning and decision of a connected writ petition, CWP No.15791 of 2024 - Jyoti Sareen Vs. Union of India and others, decided on the same date. Consequently, the specific findings, reasoning, and ratio decidendi for Anurag Wadhwa's case are not independently articulated in this order. The operative directions would be those contained in the detailed judgment of CWP No.15791 of 2024. Any issue expressly left undecided in the connected matter would also apply here. All pending miscellaneous applications were disposed of.

What were the facts?

The petitioner, Anurag Wadhwa, has filed a writ petition (CWP-24994-2024) before the High Court of Punjab & Haryana at Chandigarh. The respondents are the Assistant Commissioner of Income Tax, Gurgaon, and another. The judgment was reserved on 08.09.2026 and decided on 10.09.2026. 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 - Jyoti Sareen Vs. Union of India and others. All pending miscellaneous applications, if any, were also disposed of. The specific assessment year(s) and the amount in dispute are not recorded in this order. The procedural history leading to this specific writ petition is also not detailed.

What were the issues?

The High Court of Punjab & Haryana at Chandigarh was to decide the present writ petition (CWP-24994-2024). However, the judgment explicitly states that the order is to be passed in terms of the detailed judgment of even date in CWP No.15791 of 2024 - Jyoti Sareen Vs. Union of India and others. Therefore, the specific issues that the High Court had to decide in Anurag Wadhwa's case are not independently recorded. The arguments presented by the petitioner and the revenue in this specific writ petition are also not detailed, as the decision was based on a connected matter. The judgment does not record any arguments for either side in this particular case.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH CWP-24994-2024 (O&M) Reserved on :08.09.2026 Date of decision: 10.09.2026 ANURAG WADHWA ..... Petitioner Versus ASSISTANT COMMISSIONER OF INCOME TAX, GURGAON AND ANR ..... Respondent(s) CORAM : HON'BLE MR. JUSTICE DEEPAK SIBAL

HON'BLE MS. JUSTICE RUPINDERJIT CHAHAL Present : Mr. Alok Mittal, Advocate for the petitioner. Ms. Urvashi Dhugga, Sr. Standing Counsel with Mr. Vaibhav Gupta, Jr. 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 2026.09.18 17:34 I attest to the accuracy and authenticity of this document

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