NEERAJ BHATIA vs. INCOME TAX OFFICER WARD 2(1) FARIDABAD AND OTHERS
What did the High Court hold?
The High Court held that the present writ petition (CWP-25175-2025) would be decided in accordance with the detailed judgment passed on the same date in CWP No.15791 of 2024, titled Jyoti Sareen Vs. Union of India and others. Consequently, the specific findings and reasoning pertaining to Neeraj Bhatia's case are not elaborated upon in this order. The operative direction is that the decision in this petition is contingent upon and identical to the decision in the Jyoti Sareen case. No specific issues were expressly left undecided, as the entire matter was to be governed by the companion judgment.
What were the facts?
The petitioner, Neeraj Bhatia, filed a writ petition (CWP-25175-2025) before the High Court of Punjab & Haryana at Chandigarh. The respondents were the Income Tax Officer Ward 2(1) Faridabad and others. 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 was 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 were also disposed of.
What were the issues?
The High Court was to decide the issues arising from the writ petition filed by Neeraj Bhatia. However, the judgment explicitly states that the decision in this case is to follow the detailed judgment of an even date in CWP No.15791 of 2024 - Jyoti Sareen Vs. Union of India and others. Therefore, the specific issues before the court in Neeraj Bhatia's case are not detailed in this order, but are implicitly those decided in the Jyoti Sareen case. The arguments presented by the petitioner (Neeraj Bhatia) and the respondents (Income Tax Officer and others) are not recorded in this specific order, as it directs the decision to be based on a companion judgment.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH CWP-25175-2025 (O&M) Reserved on :08.09.2026 Date of decision: 10.09.2026 NEERAJ BHATIA ..... Petitioner Versus INCOME TAX OFFICER WARD 2(1) FARIDABAD 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. Varun Issar, Senior Standing Counsel, Ms. Pridhi Sandhu, Junior Standing Counsel and Ms. Nikita Garg, 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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