DAVINDER SINGH vs. INCOME TAX OFFICER WARD 1 GOBINDGARH AND OTHERS
What did the High Court hold?
The High Court did not render an independent decision on the merits of the case presented by Davinder Singh. Instead, it adopted the findings and reasoning from a separate, detailed judgment delivered on the same date in CWP No. 15791 of 2024, titled Jyoti Sareen Vs. Union of India and others. Consequently, the operative directions and the relief granted to Davinder Singh would be contingent upon the outcome of the Jyoti Sareen case. The specific issues decided in Jyoti Sareen, and thus indirectly applied here, are not detailed in this excerpt. The court also disposed of all pending miscellaneous applications related to this petition.
What were the facts?
The petitioner, Davinder Singh, has filed a writ petition (CWP-38851-2025) before the High Court of Punjab & Haryana at Chandigarh. The respondents are the Income Tax Officer, Gobindgarh, and others representing the revenue. The specific assessment year(s) and the order or action under challenge are not detailed in this excerpt. The procedural history indicates that the case was reserved on 08.09.2026 and decided on 10.09.2026. The judgment states that the order for this petition is to be found in a detailed judgment passed on the same date in a different case, CWP No. 15791 of 2024 - Jyoti Sareen Vs. Union of India and others. All pending miscellaneous applications have also been disposed of.
What were the issues?
The High Court was not required to decide any specific issues in this particular writ petition as the order was passed based on a separate, detailed judgment. The judgment explicitly states, "For order see the detailed judgment of even date passed in CWP No.15791 of 2024 - Jyoti Sareen Vs. Union of India and others." Therefore, no questions of law or fact were framed or argued by either the petitioner or the revenue in this specific proceeding. The court's action was to refer to the findings and reasoning in the aforementioned related writ petition.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH
CWP-38851-2025 (O&M) Reserved on : 08.09.2026 Date of decision: 10.09.2026
DAVINDER SINGH
..... Petitioner
Versus
INCOME TAX OFFICER, GOBINDGARH 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.
Mr. Saurabh Kapoor, Senior Standing Counsel,
Mr. Rana Gurtej Singh, Junior Standing Counsel,
Ms. Muskan Gupta, Advocate,
Mr. Vivek Sharma, Advocate,
Ms. Tanya Kumar, 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
Recent GST High Court judgments
Search GST case law →- Mascot Constructions Co. And Another vs. The Commissioner Of Goods And Services Tax (GST) And AnotherBombay · 22 Oct 2026
- Ankil Jagdishchandra Kholwadwala vs. Union Of INDIA And AnrBombay · 22 Oct 2026
- Imtiyaz Shaikh Z Chorlekar vs. Salman ShaikhBombay · 21 Oct 2026
- Vinishma Technologies Private Limited vs. State Of KarnatakaKarnataka · 17 Oct 2026
- Vinishma Technologies Private Limited vs. State Of KarnatakaKarnataka · 17 Oct 2026