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

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CWP/25881/2025HC Punjab & HaryanaPHHC01139971202510 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 order dated 10.09.2026, did not provide a detailed judgment or reasoning for the case of Babita Gupta (CWP-25881-2025). Instead, it directed that the detailed judgment for this case should be considered as the one passed in CWP No.15791 of 2024 - Jyoti Sareen Vs. Union of India and others, of the same date. Consequently, the specific findings, reasoning, and ratio decidendi applicable to Babita Gupta's case are not discernible from this order alone, as they are contingent on the separate judgment. The operative direction is to refer to the aforementioned judgment for the complete decision.

What were the facts?

The petitioner, Babita Gupta, filed a writ petition (CWP-25881-2025) 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 pronounced on 10.09.2026. The High Court, in its order, stated that for the detailed judgment, reference should be made to another case, CWP No.15791 of 2024 - Jyoti Sareen Vs. Union of India and others, of even date. All pending miscellaneous applications were also disposed of.

What were the issues?

The judgment does not explicitly state the specific issues that the High Court had to decide in CWP-25881-2025. It also does not record the arguments made by either the petitioner or the revenue. The operative part of the judgment refers to another case for the detailed reasoning and decision. Therefore, the specific questions of law or fact, the provisions of the Income Tax Act involved, and the contentions of the parties are not recorded in this particular order.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH

CWP-25881-2025 (O&M) Reserved on : 08.09.2026 Date of decision: 10.09.2026

BABITA 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 2026.09.15 16:06 I attest to the accuracy and integrity of this document Punjab and haryana high court, chandigarh

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