REENA GUPTA vs. INCOME TAX OFFICER WARD 2(1) FARIDABAD AND OTHERS

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CWP/25863/2025HC Punjab & HaryanaPHHC01140022202510 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 present writ petition (CWP-25863-2025) would be decided in terms of the detailed judgment passed in CWP No. 15791 of 2024 - Jyoti Sareen Vs. Union of India and others. Consequently, the specific findings, reasoning, and ratio decidendi applicable to CWP-25863-2025 are not elaborated upon in this judgment itself, but are to be found in the referenced connected case. The judgment also notes the disposal of all pending miscellaneous applications. No specific issue was left undecided; rather, the decision was deferred to another judgment.

What were the facts?

The petitioner, Reena Gupta, filed a writ petition (CWP-25863-2025) before the High Court of Punjab & Haryana at Chandigarh. The respondents were the Income Tax Officer, 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 decision in this case would follow 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 CWP-25863-2025. However, the judgment explicitly states that the order for this case is provided in a connected writ petition, 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-25863-2025 are not detailed in this particular judgment. The operative part of this judgment refers to another case for the substantive decision.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH

CWP-25863-2025 (O&M) Reserved on : 08.09.2026 Date of decision: 10.09.2026

REENA GUPTA

..... Petitioner

Versus

INCOME TAX OFFICER, FARIDABAD 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 15:44 I attest to the accuracy and integrity of this document Punjab and haryana high court, chandigarh

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