SURESH KUMAR SAIN vs. PRINCIPAL COMMISSIONER OF INCOME TAX-1, CHANDIGARH AND OTHERS

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CWP/25203/2026HC Punjab & HaryanaPHHC01132510202610 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, has stated that the decision for this case (CWP-25203-2026) is contained within the detailed judgment passed on the same date in CWP No. 15791 of 2024, Jyoti Sareen Vs. Union of India and others. Consequently, no specific findings, reasoning, or ratio decidendi are provided for Suresh Kumar Sain's petition in this order. The operative directions would be those stipulated in the referenced judgment. Any pending miscellaneous applications have also been disposed of.

What were the facts?

This is a writ petition filed by Suresh Kumar Sain against the Principal Commissioner of Income Tax-1, Chandigarh, and others. The judgment states that the order for this case is to be found in a detailed judgment passed on the same date in a different writ petition, CWP No. 15791 of 2024, titled Jyoti Sareen Vs. Union of India and others. No specific facts pertaining to Suresh Kumar Sain's case, the assessment year(s), the amount in dispute, or the procedural history are recorded in this particular order.

What were the issues?

The judgment does not record any specific issues for determination in this writ petition. It explicitly refers to another detailed judgment for the order. Therefore, no questions of law or fact are identified, and no arguments from the petitioner or the revenue are recorded in this specific order.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH CWP-25203-2026 (O&M) Reserved on :08.09.2026 Date of decision: 10.09.2026 SURESH KUMAR SAIN ..... Petitioner Versus PRINCIPAL COMMISSIONER OF INCOME TAX-1, CHANDIGARH AND OTHERS ..... Respondent(s) CORAM : HON'BLE MR. JUSTICE DEEPAK SIBAL

HON'BLE MS. JUSTICE RUPINDERJIT CHAHAL Present : Ms. Munisha Gandhi, Senior Advocate with Mr. Viraj Gandhi, Advocate, Mr. Adarsh Kumar Dubey, Advocate, Mr. Vaibhav Sharma, Advocate and Ms. Salina Chalana, 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 13:39 I attest to the accuracy and authenticity of this document

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