SUMIT JINDAL vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 2, LUDHIANA AND OTHERS

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CWP/25595/2025HC Punjab & HaryanaPHHC01138831202510 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 judgment dated September 10, 2026, decided to dispose of the present petition in terms of the detailed judgment passed on the same date in CWP No. 15791 of 2024 (Jyoti Sareen Vs. Union of India and others). Consequently, the specific findings, reasoning, and ratio decidendi for the present petition are not independently recorded. The operative direction is to follow the decision in the connected case. Any pending miscellaneous applications were also disposed of. No specific issue was left undecided as the decision was deferred to the connected judgment.

What were the facts?

The petitioner, Sumit Jindal, filed a Civil Writ Petition (CWP) before the High Court of Punjab & Haryana at Chandigarh. The respondents were the Deputy Commissioner of Income Tax, Ludhiana, and others. The judgment was reserved on September 8, 2026, and decided on September 10, 2026. The High Court, in its order, stated that the decision for this petition would be based on 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 judgment does not explicitly state the specific questions of law or fact that the High Court had to decide in this particular petition. It is stated that the order for this case is being passed in terms of the detailed judgment of an even date in CWP No. 15791 of 2024. Therefore, the issues decided would be those addressed in the aforementioned connected case. The judgment does not record the specific arguments made by the petitioner or the revenue in this particular CWP, other than noting their presence through their respective counsel.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH

CWP-25595-2025 (O&M) Reserved on : 08.09.2026 Date of decision: 10.09.2026

SUMIT JINDAL

..... Petitioner

Versus

DEPUTY COMMISSIONER OF INCOME TAX, LUDHIANA AND OTHERS

..... Respondent(s)

CORAM : HON'BLE MR. JUSTICE DEEPAK SIBAL

HON'BLE MS. JUSTICE RUPINDERJIT CHAHAL

Present : Mr. Kartik 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 respondent(s)-revenue.

* * *

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) shamsher

JUDGE

Whether speaking/reasoned : Yes / No

Whether reportable : Yes / No SHAMSHER SINGH 2026.09.16 18:43 I attest to the accuracy and integrity of this document Punjab and haryana high court, chandigarh

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