YOGESH SAGAR vs. ASSISTANT COMMISSIONER OF INCOME TAX

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CWP/25471/2024HC Punjab & HaryanaPHHC01133103202410 September 2026Bench: MR. JUSTICE DEEPAK SIBAL,MS. JUSTICE RUPINDERJIT CHAHAL1 pages
AI SummaryRemanded

What did the High Court hold?

The High Court held that the order in the present writ petition (CWP-25471-2024) would be governed by the detailed judgment passed in CWP No. 15791 of 2024, Jyoti Sareen Vs. Union of India and others, of even date. Consequently, the specific findings, reasoning, and ratio decidendi for CWP-25471-2024 are not elaborated upon in this order. The High Court also disposed of all pending miscellaneous applications. The operative directions would be those contained in the aforementioned connected judgment.

What were the facts?

The petitioner, Yogesh Sagar, filed a writ petition (CWP-25471-2024) before the High Court of Punjab & Haryana at Chandigarh. The respondent is the Assistant Commissioner of Income Tax, Chandigarh. The judgment was reserved on 08.09.2026 and decided on 10.09.2026. The High Court, in its order, stated that the decision in this case would be in line with the detailed judgment passed in a connected writ petition, 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 raised in the writ petition filed by Yogesh Sagar. However, the judgment explicitly states that the order for this case is to be seen in the detailed judgment of an even date passed in CWP No. 15791 of 2024 - Jyoti Sareen Vs. Union of India and others. Therefore, the specific issues and arguments presented by the petitioner and the revenue in CWP-25471-2024 are not detailed in this specific order. The operative part of this judgment relies entirely on the findings of the connected case.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH CWP-25471-2024 (O&M) Reserved on :08.09.2026 Date of decision: 10.09.2026 YOGESH SAGAR ..... Petitioner Versus ASSISTANT COMMISSIONER OF INCOME TAX, CHANDIGARH ..... Respondent(s) CORAM : HON'BLE MR. JUSTICE DEEPAK SIBAL

HON'BLE MS. JUSTICE RUPINDERJIT CHAHAL Present : Ms. Ekakshra Mahajan, 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 2026.09.16 16:24 I attest to the accuracy and authenticity of this document

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