GIRISH VERMA vs. INCOME TAX OFFICER AND OTHERS

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CWP/2912/2026HC Punjab & HaryanaPHHC01015826202616 July 2026Bench: MR. JUSTICE DEEPAK SIBAL,MS. JUSTICE HARPREET KAUR JEEWAN1 pages
AI SummaryRemanded

What did the High Court hold?

The High Court of Punjab & Haryana at Chandigarh, through a detailed judgment of even date passed in CWP No. 15791 of 2024 (Jyoti Sareen Vs. Union of India and others), has disposed of the present writ petition. The operative directions and specific findings from the Jyoti Sareen judgment are not detailed in this excerpt, but it is implied that the decision in the connected case governs the outcome of this petition. The court has also disposed of all pending miscellaneous applications. The specific legal principles or ratio decidendi are not elaborated here, as the judgment relies on a separate, more detailed order.

What were the facts?

This is a writ petition filed by the petitioner, Garima Gupta, against the Income Tax Officer, Ward 1(3), Faridabad, and others. The judgment indicates that the present case is being decided based on a detailed judgment of even date passed in a connected writ petition, CWP No. 15791 of 2024, titled Jyoti Sareen Vs. Union of India and others. All pending miscellaneous applications in the present petition have also been disposed of. No specific assessment years, amounts in dispute, or procedural history beyond the filing of the writ petition are recorded in this excerpt.

What were the issues?

1. Whether the present writ petition is maintainable in light of the detailed judgment passed in CWP No. 15791 of 2024 - Jyoti Sareen Vs. Union of India and others. The petitioner's counsel appeared and presented arguments. The revenue's counsel also appeared and presented arguments. The judgment does not explicitly state the specific contentions of either party regarding the substantive issues of the case, but rather refers to a connected matter for the detailed reasoning. The core of the decision hinges on the applicability of the ruling in the Jyoti Sareen case to the present petition.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH CWP-11968-2025 (O&M) Reserved on :08.09.2026 Date of decision: 10.09.2026 GARIMA GUPTA ..... Petitioner Versus INCOME TAX OFFICER WARD 1(3), FARIDABAD 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. Varun Issar, Senior Standing Counsel, Ms. Pridhi Sandhu, Junior Standing Counsel and Ms. Nikita Garg, Junior Standing Counsel 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 2026.09.16 16:10 I attest to the accuracy and authenticity of this document

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