CIT, AMRITSAR` vs. INDER PAL SINGH AHUJA HIDE MARKET, AMRITSAR

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ITA/117/2009HC Punjab & HaryanaPHHC01084190200919 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 not provided a decision on the merits of ITA-117-2009 in this specific order. Instead, it has directed that for the orders, reference should be made to a detailed order of even date passed in ITA-338-2006 (O&M). This implies that the reasoning and findings for ITA-117-2009 are contained within that other judgment. Consequently, the specific findings on any issues, the reasoning leading to those findings, and the operative directions for ITA-117-2009 are not detailed here. No issue has been expressly left undecided; rather, the decision is deferred to another order.

What were the facts?

This judgment pertains to Income Tax Appeal (ITA) No. 117 of 2009, filed by the Commissioner of Income Tax (Revenue) against Sh. Inder Pal Singh Ahuja (Assessee). The High Court of Punjab and Haryana at Chandigarh is disposing of this appeal. The operative part of the judgment states that for orders, reference should be made to a detailed order of even date passed in ITA-338-2006 (O&M) titled 'Inderpal Singh Ahuja Vs. The Assessing Officer-cum-A.C.I.T. & Ors'. No specific assessment year or amount in dispute is mentioned in this particular order. The procedural history is limited to the filing of the appeal and the court's decision to refer to a related, more detailed order.

What were the issues?

The judgment does not explicitly state the specific issues that the Tribunal had to decide in ITA-117-2009. It also does not record the arguments made by either the assessee or the revenue. The court's decision is based on a reference to a detailed order passed in a connected appeal, ITA-338-2006. Therefore, the specific questions of law or mixed law and fact, and the contentions of the parties, including any reliance on authorities, circulars, or precedents, are not discernible from this judgment itself. The judgment is silent on these aspects.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA

AT CHANDIGARH

**** 204-2

ITA-117-2009 (O&M) Date of Decision: 19.02.2026

COMMISSIONER OF INCOME TAX

...Appellant Versus

SH. INDER PAL SINGH AHUJA

...Respondents

CORAM:- HON'BLE MR. JUSTICE JAGMOHAN BANSAL HON'BLE MR. JUSTICE AMARINDER SINGH GREWAL

Present:- Mr. Kshitij Sharma, Sr. Advocate with Ms. Gurpreet Kaur Bhatti, Advocate for the appellant (in ITA-338-2006) and for respondent (ITA-117-2009)

Ms. Urvashi Dhugga, Sr. Standing Counsel with

Ms. Kavita, Advocate

for Income Tax (in ITA-338-2006 and ITA-117-2009)

*** JAGMOHAN BANSAL, J. (ORAL)

For orders, see detailed order of even date passed in ITA-338-2006 (O&M) titled as ‘Inderpal Singh Ahuja Vs. The Assessing Officer-cum-A.C.I.T. & Ors’. 2.

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

(JAGMOHAN BANSAL)

JUDGE

(AMARINDER SINGH GREWAL) 19.02.2026

JUDGE Deepak DPA

Whether Speaking/reasoned: Yes/No

Whether Reportable:

Yes/No DEEPAK BISSYAN 2026.02.24 14:18 I attest to the accuracy and integrity of this document

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