CWP-20496-2026 (O&M) 1 140 IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH CWP-20496-2026 (O&M) Date of decision: 22.07.2026 VIPUL JAIN ....Petitioner Versus INCOME TAX OFFICER AND ANOTHER ...Respondents CORAM: HON'BLE THE ACTING CHIEF JUSTICE HON'BLE MR. JUSTICE ROHIT KAPOOR ***** Present: Mr. Sunil Kumar Mukhi, Advocate for the petitioner. Mr. Ranvijay Singh, Sr. Standing Counsel, Mr. Vidul Kapoor, Jr. Standing Counsel, for the respondents/Revenue. ***** ASHWANI KUMAR MISHRA, A.C.J. (Oral) 1. The following orders were passed on 21.07.2026:- “The question raised in the present matter is as to whether parallel remedies, in respect of the same cause, can be allowed to be pursued. The petitioner admitted that he has filed an appeal which is pending adjudication. In this view of the matter, the question is as to whether the show cause notice can be challenged now when the final orders have already been passed and appeal is pending. Learned counsel for the petitioner seeks time till tomorrow to place before this Court the judgments in support of his arguments. List this case on 22.07.2026.” 2. The matter has been heard at some length. Considering the fact that an appeal has already been filed on the questions which are ought to be urged in the present petition, we are of the view that the petitioner, having availed remedy of filing appeal, would be better advised to prosecute such appeal before the competent authority. MOHIT GOYAL 2026.07.23 15:30 I attest to the accuracy and integrity of this document CWP-20496-2026 (O&M) 2 3. In such circumstances, we decline to entertain the present petition, which is disposed of with the observations that the appellate authority shall make all endeavours to dispose of the appeal, expeditiously, by passing a reasoned order. 4. Pending applications, if any, shall stand disposed of accordingly. (ASHWANI KUMAR MISHRA) ACTING CHIEF JUSTICE (ROHIT KAPOOR) 22.07.2026 JUDGE mohit goyal Whether speaking/reasoned : Yes / No Whether reportable : Yes / No MOHIT GOYAL 2026.07.23 15:30 I attest to the accuracy and integrity of this document