LOKESH CHAND GUPTA vs. ASSISTANT COMMISSIONER OF INCOME TAX AND OTHERS
What did the High Court hold?
The High Court of Punjab & Haryana at Chandigarh has held that the present writ petition (CWP-919-2025) is to be decided in accordance with the detailed judgment passed in CWP No. 15791 of 2024 - Jyoti Sareen Vs. Union of India and others. The court has not provided an independent analysis or specific findings for CWP-919-2025. The reasoning and ratio decidendi would be found in the judgment of Jyoti Sareen's case. The operative directions for this case are to follow the decision in the aforementioned connected writ petition. No issues were expressly left undecided, as the case was disposed of based on another judgment.
What were the facts?
The petitioner, Lokesh Chand Gupta, has filed a writ petition (CWP-919-2025) before the High Court of Punjab & Haryana at Chandigarh. The respondents are the Assistant Commissioner of Income Tax, Gurgaon, 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 is to be decided in terms of 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, if any, were also disposed of.
What were the issues?
The judgment does not explicitly state the specific questions of law or fact that the High Court had to decide in CWP-919-2025. It also does not record the arguments presented by either the petitioner or the respondents. The decision in this case is entirely based on the outcome of a connected writ petition, CWP No. 15791 of 2024 - Jyoti Sareen Vs. Union of India and others. Therefore, the specific issues and contentions relevant to CWP-919-2025 are not detailed within this order.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH CWP-919-2025 (O&M) Reserved on :08.09.2026 Date of decision: 10.09.2026 LOKESH CHAND GUPTA ..... Petitioner Versus ASSISTANT COMMISSIONER OF INCOME TAX, GURGAON 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 15:16 I attest to the accuracy and authenticity of this document
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