LOKESH CHAND GUPTA vs. ASSISTANT COMMISSIONER OF INCOME TAX AND OTHERS

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CWP/833/2025HC Punjab & HaryanaPHHC01005541202510 September 2026Bench: MR. JUSTICE DEEPAK SIBAL,MS. JUSTICE RUPINDERJIT CHAHAL1 pages
AI SummaryRemanded

What did the High Court hold?

The High Court has not provided a separate decision on the merits of CWP No. 833 of 2025 in this order. Instead, it has directed that the order for this case is to be found in the detailed judgment of CWP No. 15791 of 2024 - Jyoti Sareen Vs. Union of India and others. This implies that the outcome and reasoning for Lokesh Chand Gupta's petition are identical to those in the Jyoti Sareen case. The judgment also notes the disposal of all pending miscellaneous applications related to this petition. No specific findings, reasoning, or operative directions are provided for this case independently.

What were the facts?

The petitioner, Lokesh Chand Gupta, has filed a writ petition before the High Court of Punjab & Haryana at Chandigarh. The respondents are the Assistant Commissioner of Income Tax and others. The judgment states that the order for this case is to be found in a detailed judgment of even date passed in CWP No. 15791 of 2024, titled Jyoti Sareen Vs. Union of India and others. All pending miscellaneous applications, if any, have also been disposed of.

What were the issues?

The High Court was to decide the issues presented in CWP No. 833 of 2025. However, the judgment explicitly states that the order for this case is contained within the detailed judgment of CWP No. 15791 of 2024 - Jyoti Sareen Vs. Union of India and others. Therefore, the specific issues and arguments for Lokesh Chand Gupta's case are not detailed in this particular order, but are presumed to be addressed in the referenced judgment. No arguments for the petitioner or the revenue are recorded in this specific order.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH CWP-833-2025 (O&M) Reserved on :08.09.2026 Date of decision: 10.09.2026 LOKESH CHAND GUPTA ..... Petitioner Versus ASSISTANT COMMISSIONER OF INCOME TAX 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. Ranvijay Singh, Senior Standing Counsel Mr. Vidul Kapoor, 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 2026.09.15 16:30 I attest to the accuracy and authenticity of this document

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