RAKESH KUMAR PRAJAPATI vs. INCOME TAX OFFICER WARD 2(1) FARIDABAD AND OTHERS
What did the High Court hold?
The High Court of Punjab & Haryana at Chandigarh, in its order dated 10.09.2026, decided that the present writ petition (CWP-25879-2025) would be governed by the detailed judgment passed in CWP No.15791 of 2024, titled Jyoti Sareen Vs. Union of India and others. Consequently, the specific findings, reasoning, and ratio decidendi for CWP-25879-2025 are not elaborated upon in this order. The court also noted that all pending miscellaneous applications, if any, were disposed of. The operative directions and relief granted would be as per the judgment in the connected case.
What were the facts?
The petitioner, Rakesh Kumar Prajapati, filed a writ petition (CWP-25879-2025) 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 decision in this case would be based on the detailed judgment passed in a connected matter, CWP No.15791 of 2024 - 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 Rakesh Kumar Prajapati. However, the judgment explicitly states that the order for this case is provided in a separate, detailed judgment passed in CWP No.15791 of 2024. Therefore, the specific issues and arguments presented by the petitioner and the revenue in CWP-25879-2025 are not detailed in this particular order. The operative part of the 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-25879-2025 (O&M) Reserved on : 08.09.2026 Date of decision: 10.09.2026
RAKESH KUMAR PRAJAPATI
..... 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 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 2026.09.15 16:06 I attest to the accuracy and integrity of this document Punjab and haryana high court, chandigarh
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