DARSHAN KUMAR SINCE DECEASED THROUGH LEGAL HEIR ISHU SINGLA vs. INCOME TAX OFFICER AND OTHERS

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CWP/28846/2024HC Punjab & HaryanaPHHC01145199202410 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 detailed judgment of even date passed in CWP No. 15791 of 2024 (Jyoti Sareen Vs. Union of India and others), has provided the order for the present writ petition filed by Darshan Kumar (through legal heir Ishu Singla). Consequently, the specific findings, reasoning, and ratio decidendi applicable to this case are to be found within that referenced judgment. This excerpt does not contain the substantive analysis or operative directions for the present petition. All pending miscellaneous applications in this case have been disposed of.

What were the facts?

This judgment pertains to a writ petition filed by Darshan Kumar, since deceased, through his legal heir Ishu Singla, against the Income Tax Officer, Sunam, and others. The High Court of Punjab & Haryana at Chandigarh was to deliver an order in this case. The judgment states that the order for this petition is to be found in a detailed judgment of even date passed in a related case, CWP No. 15791 of 2024, titled Jyoti Sareen Vs. Union of India and others. All pending miscellaneous applications in the present case were also disposed of.

What were the issues?

The High Court was to decide the issues raised in the writ petition filed by the petitioner. However, the judgment explicitly states that the order for this case is contained within the detailed judgment of a connected matter, CWP No. 15791 of 2024. Therefore, the specific legal questions and the arguments presented by the petitioner and the revenue for this particular writ petition are not detailed in this excerpt. The judgment does not record any arguments made by either side for this specific case, instead referring to a separate, more detailed judgment for the substantive decision.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH CWP-28846-2024 (O&M) Reserved on :08.09.2026 Date of decision: 10.09.2026 DARSHAN KUMAR SINCE DECEASED THROUGH LEGAL HEIR ISHU SINGLA ..... Petitioner Versus INCOME TAX OFFICER, SUNAM AND OTHERS ..... Respondent(s) CORAM : HON'BLE MR. JUSTICE DEEPAK SIBAL

HON'BLE MS. JUSTICE RUPINDERJIT CHAHAL Present : Mr. Rochak Singla, 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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