DEEPAK KUMAR vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 1 FARIDABAD AND OTHERS

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CWP/25880/2025HC Punjab & HaryanaPHHC01139977202510 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 decision in CWP-25880-2025 would be governed by the detailed judgment passed in CWP No. 15791 of 2024. Consequently, the specific findings, reasoning, and ratio decidendi applicable to Deepak Kumar's petition are not elaborated upon in this order. The court also noted that all pending miscellaneous applications, if any, were disposed of. No specific relief was granted or denied in this order, as it deferred to the decision in the connected case.

What were the facts?

The petitioner, Deepak Kumar, filed a writ petition (CWP-25880-2025) before the High Court of Punjab & Haryana at Chandigarh. The respondents were the Assistant Commissioner of Income Tax, 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 for this case 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. Any pending miscellaneous applications were also disposed of.

What were the issues?

The High Court was to decide the writ petition filed by Deepak Kumar. However, the judgment explicitly states that the order for this case is to be found in the detailed judgment of CWP No. 15791 of 2024. Therefore, the specific issues and arguments presented by the petitioner and the revenue in CWP-25880-2025 are not detailed in this particular order. The operative part of the judgment refers to another case for the substantive decision. No specific legal provisions or contentions are recorded for this case.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH

CWP-25880-2025 (O&M) Reserved on : 08.09.2026 Date of decision: 10.09.2026

DEEPAK KUMAR

..... Petitioner

Versus

ASSISTANT COMMISSIONER OF INCOME TAX, 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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