YOGESH KUMAR GOEL vs. DEPUTY COMMISSIONER OF INCOME TAX AND OTHERS
What did the High Court hold?
The High Court has not provided a specific ruling or reasoning on the merits of the case in this order. Instead, it has stated that the decision for this writ petition is being made based on the detailed judgment passed in a connected case, CWP No. 15791 of 2024 (Jyoti Sareen Vs. Union of India and others). Consequently, the specific findings, ratio decidendi, and operative directions applicable to Yogesh Kumar Goel's case are not detailed here but are presumably contained within the referenced judgment. Any issue expressly left undecided is not recorded.
What were the facts?
The petitioner, Yogesh Kumar Goel, has filed a writ petition before the High Court of Punjab & Haryana at Chandigarh. The respondents are the Deputy Commissioner of Income Tax and others. The judgment indicates that this case is being decided in line with a detailed judgment passed on the same date in a related writ petition, CWP No. 15791 of 2024, titled Jyoti Sareen Vs. Union of India and others. All pending miscellaneous applications in this matter have also been disposed of.
What were the issues?
The judgment does not explicitly state the specific issues that the High Court had to decide nor does it record the arguments made by the petitioner or the respondents. The order simply refers to a detailed judgment passed in a connected case for the decision. Therefore, the specific questions of law or fact, the relevant provisions of the Income Tax Act, and the contentions of the parties, including any authorities or precedents relied upon, 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-28329-2024 (O&M) Reserved on :08.09.2026 Date of decision: 10.09.2026 YOGESH KUMAR GOEL ..... Petitioner Versus DEPUTY COMMISSIONER OF INCOME TAX AND OTHERS ..... Respondent(s) CORAM : HON'BLE MR. JUSTICE DEEPAK SIBAL
HON'BLE MS. JUSTICE RUPINDERJIT CHAHAL Present : Mr. Kartik Bansal, Advocate and Ms. Kritika Bansal, Advocate for the petitioner. Mr. Saurabh Kapoor, Senior Standing Counsel, Mr. Rana Gurtej Singh, Junior Standing Counsel, Ms. Muskan Gupta, Advocate for the respondents. * * * 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) Jyoti 1
JUDGE Whether speaking/reasoned : Yes / No Whether reportable : Yes / No JYOTI SHARMA 2026.09.15 15:57 I attest to the accuracy and authenticity of this document
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