662 orders · Page 4 of 14
The High Court decided to dispose of the present writ petition in terms of the detailed judgment passed in CWP No.15791 of 2024 - Jyoti Sareen Vs. Union of India and others. Consequently, the specific findings, reasoning, and ratio decidendi for the present case are not elaborated upon in this order. The operative directions would be those contained in the judgment of Jyoti Sareen Vs. Union of India and others. No issue was expressly left undecided, as the decision is deferred to the aforementioned judgment.
The High Court of Punjab & Haryana at Chandigarh has indicated that the decision for CWP-13279-2025 (O&M) is to be found in the detailed judgment of even date passed in CWP No. 15791 of 2024 - Jyoti Sareen Vs. Union of India and others. Consequently, the specific findings, reasoning, and ratio decidendi for the present case are not elaborated upon in this excerpt. The operative directions and any specific relief granted or denied are also not detailed here, as they are contingent on the judgment in the related writ petition. No issue was expressly left undecided, but the decision is deferred to the related case.
The High Court of Punjab & Haryana at Chandigarh, in its order dated September 10, 2026, did not provide a specific decision or reasoning for CWP-16258-2026. Instead, the Court explicitly stated that the order for this petition would 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. Consequently, the specific findings, reasoning, and ratio decidendi applicable to Bhagwan Dass's case are not elaborated upon in this particular judgment. The operative directions for this case are implicitly contained within the aforementioned related judgment. Any pending miscellaneous applications were also disposed of.
The High Court of Punjab & Haryana at Chandigarh, in its order dated 10.09.2026, decided that the present writ petition (CWP-21581-2026) would be governed by the detailed judgment passed on the same date in CWP No.15791 of 2024, Jyoti Sareen Vs. Union of India and others. Consequently, the specific findings, reasoning, and ratio decidendi pertaining to the facts of Sai Vinayakka Education Society's case are not elaborated upon in this order. The High Court directed that all pending miscellaneous applications, if any, were also disposed of. The operative directions and relief granted would therefore be as per the aforementioned CWP No.15791 of 2024.
The High Court of Punjab & Haryana at Chandigarh, in its order dated 10.09.2026, decided that the present writ petition (CWP-21600-2026) would be governed by the detailed judgment passed in the connected case, CWP No.15791 of 2024 - Jyoti Sareen Vs. Union of India and others. Consequently, the specific findings, reasoning, and ratio decidendi of the Jyoti Sareen case would apply to Pardeep Bansal's petition. The operative directions would therefore be those stipulated in the Jyoti Sareen judgment. No issue was expressly left undecided, as the decision was deferred to the connected case.
The High Court, based on the consensus between the learned counsel for the petitioner and the respondents, allowed the petition. The Court held that the petitioner is entitled to the same relief as was granted in the judgment dated 10.09.2026 passed in CWP-15791-2024 (Jyoti Sareen vs. Union of India and others). Consequently, the impugned notice dated 08.04.2024 issued to the petitioner under Section 148 of the Income Tax Act, 1961, along with any consequential proceedings, was quashed. The ratio decidendi is that where parties agree to a specific precedent being applied, the court will follow that precedent to grant similar relief. No issues were left undecided.
The High Court of Punjab & Haryana at Chandigarh, in its judgment dated 10.09.2026, disposed of the writ petition CWP-21288-2025 filed by Rajesh Gupta. The Court directed that the order in this petition would be in terms of the detailed judgment passed in CWP No.15791 of 2024, titled Jyoti Sareen Vs. Union of India and others. Consequently, the specific findings or reasoning pertaining to Rajesh Gupta's case are not elaborated upon in this excerpt, as they are contingent on the decision in the connected writ petition. Any pending miscellaneous applications were also disposed of. The operative direction is to follow the judgment in the connected case.
The High Court of Punjab & Haryana at Chandigarh, in its order dated 10.09.2026, decided to dispose of CWP-21286-2025 by referring to the detailed judgment passed in CWP No.15791 of 2024 - Jyoti Sareen Vs. Union of India and others. This indicates that the findings, reasoning, and operative directions in the Jyoti Sareen case would apply to the present petition. The judgment does not provide specific details of the issues decided or the reasoning applied in the Jyoti Sareen case, nor does it mention any specific amount in dispute or procedural history beyond the filing of the writ petition and the disposal of miscellaneous applications. Therefore, the specific ratio decidendi for this case is not discernible from the provided text, as it is entirely dependent on the referenced judgment.
The High Court of Punjab & Haryana at Chandigarh, in its order dated 10.09.2026, decided that the present writ petition (CWP-21140-2025) would be governed by the detailed judgment passed in CWP No.15791 of 2024, Jyoti Sareen Vs. Union of India and others. Consequently, no independent findings or reasoning were provided for Rajesh Gupta's specific case within this order. The operative direction was to dispose of the matter in line with the decision in the connected case. Any pending miscellaneous applications were also disposed of.
The High Court of Punjab & Haryana at Chandigarh, in its order dated 10.09.2026, did not provide a specific ruling or detailed reasoning for the case of Rajesh Gupta (CWP-21139-2025). Instead, it directed that the detailed judgment for this case should be referred to the judgment passed in CWP No. 15791 of 2024 - Jyoti Sareen Vs. Union of India and others. Consequently, the specific findings, reasoning, and ratio decidendi applicable to Rajesh Gupta's case are not recorded in this particular order. Any pending miscellaneous applications were also disposed of.
The High Court of Punjab & Haryana at Chandigarh, in its judgment dated 10.09.2026, decided to pass its order in CWP-21136-2025 based on the detailed judgment of an earlier, connected case, CWP No.15791 of 2024 - Jyoti Sareen Vs. Union of India and others. Consequently, the specific findings, reasoning, and ratio decidendi for CWP-21136-2025 are not elaborated upon in this particular order. The judgment also notes the disposal of all pending miscellaneous applications. No specific relief or direction is mentioned for Rajesh Gupta in this order, other than the procedural disposition.
The High Court of Punjab & Haryana at Chandigarh, in its detailed judgment of even date passed in CWP No. 15791 of 2024 (Jyoti Sareen Vs. Union of India and others), provided the order for the present case, CWP-14933-2025. As the present judgment is a reference to another detailed judgment, the specific findings, reasoning, and ratio decidendi are not elaborated here. The operative directions would therefore be those contained within the referenced judgment. Any issue expressly left undecided would also be as per the referenced judgment. The High Court also disposed of all pending miscellaneous applications in this matter.
The High Court of Punjab & Haryana at Chandigarh, in its order dated 10.09.2026, has directed that the order for this case (CWP-18095-2025) is to be found in the detailed judgment of even date passed in CWP No. 15791 of 2024 - Jyoti Sareen Vs. Union of India and others. Consequently, no independent findings or reasoning are provided for CWP-18095-2025 in this excerpt. The operative directions are to refer to the aforementioned related judgment. Any pending miscellaneous applications, if any, have also been disposed of.
The High Court did not deliver a specific finding or reasoning in this judgment. Instead, it directed that the order for this case would be the same as the detailed judgment passed on the same date in CWP No.15791 of 2024, titled Jyoti Sareen Vs. Union of India and others. The High Court also disposed of all pending miscellaneous applications related to this petition. No specific relief was granted or denied based on an independent analysis of the facts and law presented in this particular case.
The High Court held that the petitioner would be entitled to the same relief as granted in the judgment dated 10.09.2026 in CWP-15791-2024 (Jyoti Sareen vs. Union of India and others). Based on this consensus between the parties, the petition was allowed. The impugned notice dated 07.04.2023 issued to the petitioner under Section 148 of the Income Tax Act, 1961, along with any consequential proceedings, was quashed. The reasoning is that both parties agreed to the application of the precedent set in Jyoti Sareen's case. The ratio decidendi is that where parties agree to extend the benefit of a prior judgment to a subsequent case involving similar circumstances, the court will grant that relief. No issue was expressly left undecided.
The High Court of Punjab & Haryana at Chandigarh has not provided a specific decision or reasoning for the writ petition filed by Shilpi Rana (CWP-11983-2025) in the provided text. Instead, it has directed that the order in this case will be in accordance with the detailed judgment passed on the same date in CWP No.15791 of 2024, titled Jyoti Sareen Vs. Union of India and others. Consequently, the findings, reasoning, and ratio decidendi applicable to Shilpi Rana's case are contingent upon the outcome of the Jyoti Sareen case, which is not detailed here. No specific relief or operative directions are mentioned for Shilpi Rana's petition, other than it being disposed of in line with the other judgment.
The High Court did not provide an independent decision on the merits of CWP-16374-2026. Instead, it explicitly stated that the order for this petition was to be found in the detailed judgment of even date passed in CWP No. 15791 of 2024 - Jyoti Sareen Vs. Union of India and others. This implies that the outcome of B D Ispat Private Limited's petition was determined by the findings and directions issued in the Jyoti Sareen case. The court also disposed of all pending miscellaneous applications related to this petition. No specific findings, reasoning, or ratio decidendi pertaining directly to B D Ispat Private Limited's case are recorded in this order, beyond the reference to the other judgment.
The High Court allowed the petition in terms of the judgment passed in CWP-15791-2024 (Jyoti Sareen vs. Union of India and others). The Court quashed the impugned notices dated March 22, 2024, and April 8, 2024, issued to the petitioner under Section 148 of the Income Tax Act, 1961, along with any consequential proceedings. The reasoning is based on the consensus reached by the learned counsel for the parties. The ratio decidendi is that where parties agree to the same relief granted in a prior, similar case, the Court will grant that relief. No issues were expressly left undecided.
The High Court of Punjab & Haryana at Chandigarh, in its order dated 10.09.2026, decided to dispose of the writ petition CWP-20600-2025 (Amit Mehta Vs. Assistant Commissioner of Income Tax, Gurgaon and others) in accordance with the detailed judgment previously passed in CWP No.15791 of 2024, titled Jyoti Sareen Vs. Union of India and others. The specific findings and reasoning from the Jyoti Sareen judgment are not reproduced in this order. Consequently, the operative directions for this case would mirror those in the Jyoti Sareen judgment. Any pending miscellaneous applications associated with this petition were also disposed of.
The High Court held that the present writ petition (CWP-12743-2024) is to be decided in accordance with the detailed judgment passed in CWP No. 15791 of 2024. Consequently, the specific findings, reasoning, and ratio decidendi from the Jyoti Sareen case would apply to M K Proteins Limited. The judgment does not record any independent analysis or decision on the merits of CWP-12743-2024 itself. The operative directions would be those contained in the detailed judgment of CWP No. 15791 of 2024. No issues were expressly left undecided in this specific order, as it deferred to the other judgment.
The High Court of Punjab & Haryana at Chandigarh, in its judgment dated 10.09.2026, did not provide a separate detailed reasoning for the present writ petition (CWP-20573-2025). Instead, it directed that the detailed judgment for this case should be considered as the one passed in CWP No.15791 of 2024 - Jyoti Sareen Vs. Union of India and others. Consequently, the findings, reasoning, and ratio decidendi of the Jyoti Sareen case would apply to Shravan Kumar Govil's petition. All pending miscellaneous applications associated with this petition were also disposed of. The specific operative directions or relief granted are not detailed here but would be as per the referenced judgment.
The High Court of Punjab & Haryana at Chandigarh, in its order dated 10.09.2026, has decided to dispose of the writ petition CWP-11856-2025 (Ria Goenka Vs. Income Tax Officer and others) in accordance with the detailed judgment passed in CWP No.15791 of 2024 (Jyoti Sareen Vs. Union of India and others). Consequently, the specific findings, reasoning, and ratio decidendi for Ria Goenka's case are not elaborated upon in this order. The operative directions would be to grant the relief, if any, as determined in the Jyoti Sareen case. Any pending miscellaneous applications have also been disposed of. No issue was expressly left undecided, as the decision was deferred to the connected case.
The High Court held that the decision in the present writ petition, CWP-20450-2026, would be governed by the detailed judgment passed in CWP No. 15791 of 2024, titled Jyoti Sareen Vs. Union of India and others, on the same date. Consequently, the specific findings, reasoning, and ratio decidendi applicable to CWP-20450-2026 are not elaborated upon in this order but are to be found in the aforementioned connected judgment. The court also disposed of all pending miscellaneous applications, if any, filed in this petition. No specific relief or direction is mentioned for the petitioner in this order, other than the reference to the connected judgment.
The High Court of Punjab & Haryana at Chandigarh, in its order dated 10.09.2026, decided that the present writ petition (CWP-21651-2026) would be disposed of in accordance with the detailed judgment passed in CWP No.15791 of 2024, titled Jyoti Sareen Vs. Union of India and others. Consequently, no independent findings or reasoning are provided for the present case. The court also disposed of all pending miscellaneous applications. The specific issues, arguments, and the final decision on the merits of CWP-21651-2026 are not detailed herein, as they are subsumed within the decision of the referred case.
The High Court of Punjab & Haryana at Chandigarh, in its order dated 10.09.2026, decided that the present writ petition (CWP-15072-2025) would be disposed of in terms of the detailed judgment passed in CWP No. 15791 of 2024, Jyoti Sareen Vs. Union of India and others. The specific findings, reasoning, and ratio decidendi from the Jyoti Sareen case are not elaborated upon in this particular order. Consequently, the operative directions for the petitioner, Yogesh Kumar Goel, are contingent upon the decision in the aforementioned connected case. Any pending miscellaneous applications were also disposed of.
The High Court of Punjab & Haryana at Chandigarh, in its order dated 10.09.2026, stated that the decision in the present writ petition (CWP-18747-2026) would be in line with the detailed judgment passed on the same date in CWP No.15791 of 2024 - Jyoti Sareen Vs. Union of India and others. Consequently, the court disposed of all pending miscellaneous applications. No specific findings or reasoning pertaining to the individual merits of Sonia Sharma's case are provided in this excerpt, as the operative part of the judgment refers to another case for the substantive decision. The ratio decidendi would therefore be derived from the Jyoti Sareen judgment.
The High Court held that the present writ petition (CWP-22004-2025) 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. No specific findings or reasoning pertaining to the facts of Gaurav Marwah's case are provided in this order. The operative direction is to follow the decision in the aforementioned connected case. Any pending miscellaneous applications related to this petition have also been disposed of.
The High Court of Punjab & Haryana at Chandigarh, in its order dated 10.09.2026, decided that the present writ petition (CWP-21111-2025) would be governed by the detailed judgment passed on the same date in CWP No.15791 of 2024, Jyoti Sareen Vs. Union of India and others. Consequently, no independent findings or reasoning specific to Rajesh Gupta's case are provided in this order. The operative direction is to follow the decision in the connected writ petition. Any pending miscellaneous applications were also disposed of.
The High Court of Punjab & Haryana at Chandigarh held that the present writ petition (CWP-21114-2025) would be decided in accordance with the detailed judgment passed in CWP No. 15791 of 2024, titled Jyoti Sareen Vs. Union of India and others. The court did not delve into the specific facts or legal arguments pertaining to Vimal Gupta's case in this order. Instead, it adopted a procedural approach, deferring the substantive decision to the outcome of the aforementioned connected case. The ratio decidendi for this order is that when a case is directly linked to a precedent-setting judgment, the court may dispose of the former by reference to the latter, thereby ensuring consistency and judicial economy. All pending miscellaneous applications were also disposed of.
The High Court of Punjab & Haryana at Chandigarh, in its order dated 10.09.2026, decided that the present writ petition (CWP-21115-2025) would be governed by the detailed judgment passed in CWP No. 15791 of 2024 - Jyoti Sareen Vs. Union of India and others. Consequently, no independent findings or reasoning were provided for CWP-21115-2025. The judgment also noted the disposal of all pending miscellaneous applications related to this petition. The operative directions would be those stipulated in the aforementioned related judgment.
The High Court of Punjab & Haryana at Chandigarh, in its decision dated 10.09.2026, disposed of the Civil Writ Petition No. 21713 of 2025. The Court directed that the order for this petition would be in line with the detailed judgment previously passed in CWP No. 15791 of 2024, titled 'Jyoti Sareen Vs. Union of India and others'. Consequently, no independent findings or reasoning specific to the facts of Jimmy Garg's case were recorded in this order. The operative direction was to follow the decision in the connected case. Any pending miscellaneous applications were also disposed of. The judgment does not specify any issues left undecided.
The High Court of Punjab and Haryana at Chandigarh allowed the petition in terms of the judgment passed in Jyoti Sareen Vs. Union of India and others on 10.09.2026. Consequently, the notice dated 17.03.2025 issued to the petitioner under Section 148 of the Income Tax Act, 1961, and any consequential proceedings were quashed. The reasoning is based on the consensus between the parties that the petitioner is entitled to the same relief as granted in the aforementioned precedent case. The specific grounds for quashing the Section 148 notice, as decided in the Jyoti Sareen case, are not detailed in this judgment but form the basis for the relief granted. No issue was expressly left undecided.
The High Court of Punjab & Haryana at Chandigarh, in its judgment dated 10.09.2026, disposed of CWP-16259-2026 (O&M) by referring to a detailed judgment of even date passed in CWP No. 15791 of 2024 - Jyoti Sareen Vs. Union of India and others. The court also ordered the disposal of all pending miscellaneous applications, if any. The specific findings, reasoning, and ratio decidendi for CWP-16259-2026 are not detailed in this excerpt but are stated to be covered by the aforementioned related judgment. No specific relief or operative directions are mentioned for the petitioner in this particular judgment.
The High Court of Punjab & Haryana at Chandigarh, in its judgment dated 10.09.2026, has directed that the order for the present writ petition (CWP-18792-2024) 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. Consequently, no specific findings or reasoning are provided in this excerpt for the case of Rakesh Singhal. The judgment also notes that all pending miscellaneous applications, if any, have been disposed of. The operative directions for CWP-18792-2024 are therefore contingent upon the decision in CWP No. 15791 of 2024.
The High Court, upon considering the consensus between the learned counsel for the parties and in light of the previous judgment in Jyoti Sareen's case (supra), allowed the petition. The Court held that the petitioner would be entitled to the same relief as was granted in the aforementioned case. Consequently, the impugned notice dated 14.03.2024 issued to the petitioner under Section 148 of the Income Tax Act, 1961, along with any consequential proceedings, were quashed. The Court did not leave any issue undecided.
The High Court of Punjab & Haryana at Chandigarh, in its order dated 10.09.2026, decided to dispose of the writ petition CWP-19586-2026 (Jaswant Singh Vs. Joint Commissioner of Income Tax OSD, Central Circle 1, Chandigarh & Ors) in accordance with the detailed judgment passed in CWP No. 15791 of 2024 - Jyoti Sareen Vs. Union of India and others. Consequently, the specific findings, reasoning, and ratio decidendi for the present case are not elaborated upon in this excerpt, as they are subsumed within the referred judgment. The court also noted that all pending miscellaneous applications, if any, were disposed of. No specific issue was left undecided; rather, the decision was deferred to another judgment.
The High Court held that the present writ petition (CWP-15892-2026) would be decided in accordance with the detailed judgment passed in CWP No.15791 of 2024 - Jyoti Sareen Vs. Union of India and others. The reasoning and findings of the Tribunal in the Jyoti Sareen case would therefore apply to this case. The specific details of the findings, reasoning, and ratio decidendi from the Jyoti Sareen judgment are not reproduced here, as this order is a reference to that judgment. The operative directions would be those contained in the referenced judgment. No issue was expressly left undecided in this order, as it deferred to another judgment.