PR COMMISSIONER OF INCOME TAX -1 LUDHIANA vs. M/S VARDHAMAN ACRYLIC LIMITED CHANDIGARH ROAD LUDHIANA

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ITA/109/2016HC Punjab & HaryanaPHHC01110290201624 February 2026Bench: MR. JUSTICE AMARINDER SINGH GREWAL,MR. JUSTICE JAGMOHAN BANSAL1 pages
AI SummaryRemanded

What did the High Court hold?

The High Court of Punjab and Haryana has disposed of the present appeal, ITA-109-2016, by referring to a detailed order passed on the same date in a connected appeal, ITA-107-2016. The judgment states that for orders, the reader should see the detailed order in ITA-107-2016. Therefore, the specific findings, reasoning, ratio, and operative directions for this particular appeal are not provided in this excerpt. Any pending applications related to this appeal have also been disposed of in line with the connected order.

What were the facts?

This is an appeal filed by the Pr. Commissioner of Income Tax (Revenue) against an order of the Income Tax Appellate Tribunal (ITAT). The assessee is M/s Vardhaman Acrylic Limited. The specific assessment year(s) and the order or action under challenge are not detailed in this excerpt. The procedural history is limited to the fact that the present appeal is being disposed of based on a detailed order passed in a connected matter, ITA-107-2016, also titled 'Pr. Commissioner of Income Tax Vs. M/s Vardhaman Acrylic Limited'. No specific amount in dispute is mentioned.

What were the issues?

The judgment does not explicitly state the issues that the Tribunal had to decide. Consequently, the arguments of the assessee and the revenue on these issues are also not recorded in this excerpt. The specific provisions of the Income Tax Act, 1961, or any case law relied upon by either party are not mentioned.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA

AT CHANDIGARH

****

202-2

ITA-109-2016 Date of Decision: 24.02.2026

PR. COMMISSIONER OF INCOME TAX

...Appellant Versus

M/S VARDHAMAN ACRYLIC LIMITED

...Respondents

CORAM:- HON'BLE MR. JUSTICE JAGMOHAN BANSAL

HON'BLE MR. JUSTICE AMARINDER SINGH GREWAL

Present:- Mr. Ranvijay Singh, Sr. Standing Counsel with Ms. Nikita Garg, Jr. Standing Counsel and Mr. Vidhul Kapoor, Advocate for the appellant-Income Tax

Ms. Radhika Suri, Sr. Advocate with

Mr. Abhinav Narang, Advocate and Ms. Parnika Singla, Advocate

for respondent-assessee

*** JAGMOHAN BANSAL, J. (ORAL)

For orders, see detailed order of even date passed in ITA-107-2016 titled as ‘Pr. Commissioner of Income Tax Vs. M/s Vardhaman Acrylic Limited’. 2.

Pending application(s), if any, also stands disposed of.

(JAGMOHAN BANSAL)

JUDGE

(AMARINDER SINGH GREWAL)

JUDGE

February 24, 2026 Deepak DPA

Whether Speaking/reasoned: Yes/No

Whether Reportable:

Yes/No DEEPAK BISSYAN 2026.02.25 09:58 I attest to the accuracy and integrity of this document

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