SHAMSHER SINGH vs. INCOME TAX OFFICER WARD 6(1) CHANDIGARH AND OTHERS

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CWP/31204/2025HC Punjab & HaryanaPHHC01167188202510 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, decided to dispose of the writ petition filed by Shamsher Singh (CWP-31204-2025) based on the detailed judgment passed in an identical matter, CWP No. 15791 of 2024 - Jyoti Sareen Vs. Union of India and others. Consequently, the specific findings, reasoning, and ratio decidendi for CWP-31204-2025 are not elaborated upon in this order. The operative directions would have been those contained in the judgment for Jyoti Sareen. Any pending miscellaneous applications were also disposed of.

What were the facts?

The petitioner, Shamsher Singh, filed a writ petition (CWP-31204-2025) before the High Court of Punjab & Haryana at Chandigarh. The respondents are the Income Tax Officer Ward 6(1) 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 decision for this case would be based on the detailed judgment passed in a connected case, CWP No. 15791 of 2024 - Jyoti Sareen Vs. Union of India and others. 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-31204-2025. However, it is implied that the issues are identical to those decided in the connected case, CWP No. 15791 of 2024 - Jyoti Sareen Vs. Union of India and others. The judgment does not record the arguments presented by either the petitioner or the respondents for CWP-31204-2025, other than noting the appearance of their respective counsel. Therefore, the specific questions of law or fact, and the contentions of each side, are not detailed in this particular order.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH CWP-31204-2025 (O&M) Reserved on :08.09.2026 Date of decision: 10.09.2026 SHAMSHER SINGH ..... Petitioner Versus INCOME TAX OFFICER WARD 6(1) CHANDIGARH 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. Ms. Urvashi Dhugga, Senior Standing Counsel, Mr. Vaibhav Gupta, Junior Standing Counsel and Ms. Kavita, 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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