SANDEEP KUMAR vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 1(1) CHANDIGARH AND OTHERS

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CWP/30225/2025HC Punjab & HaryanaPHHC01163201202510 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 judgment dated 10.09.2026, decided to dispose of the writ petition CWP-30225-2025 (Sandeep Kumar Vs. Assistant Commissioner of Income Tax, Chandigarh and others) in terms of the detailed judgment passed in CWP No.15791 of 2024 (Jyoti Sareen Vs. Union of India and others). Consequently, all pending miscellaneous applications related to this petition were also disposed of. No specific findings or reasoning are provided for Sandeep Kumar's case in this judgment; it is entirely dependent on the outcome of the Jyoti Sareen case. The operative directions would therefore mirror those in the Jyoti Sareen judgment.

What were the facts?

The petitioner, Sandeep Kumar, filed a writ petition (CWP-30225-2025) before the High Court of Punjab & Haryana at Chandigarh. The respondents were the Assistant Commissioner of Income Tax, Chandigarh, 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 present writ petition was to be decided in terms of 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 issues raised in the writ petition filed by Sandeep Kumar. However, the judgment explicitly states that the order for this petition is to be passed in terms of the detailed judgment in CWP No.15791 of 2024. Therefore, the specific issues before the High Court in this particular case are not detailed in the provided text, but they are implicitly the same as those decided in the referenced connected writ petition. The judgment does not record arguments for either the petitioner or the revenue in this specific case, as it relies on the decision of another case.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH

CWP-30225-2025 (O&M) Reserved on : 08.09.2026 Date of decision: 10.09.2026

SANDEEP KUMAR

..... Petitioner

Versus

ASSISTANT COMMISSIONER OF INCOME TAX, CHANDIGARH 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.

Ms. Urvashi Dhugga, Senior Standing Counsel,

Mr. Vaibhav Gupta, Junior Standing Counsel and

Ms. Kavita, Advocate, 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 15:45 I attest to the accuracy and integrity of this document Punjab and haryana high court, chandigarh

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