CHIEF COMMISSIONER OF INCOME TAX OSD LUDHIANA vs. M/S VARDHMAN TEXTILES LIMITED

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ITA/128/2021HC Punjab & HaryanaPHHC01033182202126 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 at Chandigarh, in its order dated February 26, 2026, has decided to dispose of ITA-128-2021 (O&M) in accordance with the detailed order passed on the same date in ITA-517-2008, titled 'M/s Vardhman Textiles Ltd. Vs. Commissioner of Income Tax & Anr.'. No independent findings or reasoning are provided for ITA-128-2021 itself. The operative direction is to follow the decision in the related appeal. Any pending applications related to ITA-128-2021 are also disposed of in terms of the main order.

What were the facts?

This is an appeal filed by the Chief Commissioner of Income Tax against M/s Vardhman Textiles Ltd. The judgment refers to a detailed order of even date passed in ITA-517-2008, titled 'M/s Vardhman Textiles Ltd. Vs. Commissioner of Income Tax & Anr.'. The present appeal, ITA-128-2021, is disposed of in terms of the order in the aforementioned related appeal. No specific assessment year, amount in dispute, or procedural history beyond the filing of this appeal and its relation to another case is recorded in this short order.

What were the issues?

The judgment does not explicitly state the issues to be decided in ITA-128-2021. It explicitly states that the order for this appeal is to be found in a detailed order passed on the same date in ITA-517-2008. Therefore, the specific questions of law or fact, and the arguments of the assessee and the revenue pertaining to ITA-128-2021 are not recorded here. The judgment is silent on the contentions of either party for this specific appeal.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ****

204-3

ITA-128-2021 (O&M) Date of Decision: 26.02.2026

CHIEF COMMISSIONER OF INCOME TAX

...Appellant Versus

M/S VARDHMAN TEXTILES LTD.

...Respondent

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, Jr. Standing Counsel 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-517-2008 titled as ‘M/s Vardhman Textiles Ltd. Vs. Commissioner of Income Tax & Anr.’. 2.

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

(JAGMOHAN BANSAL)

JUDGE

(AMARINDER SINGH GREWAL)

JUDGE February 26, 2026 Deepak DPA Whether Speaking/reasoned: Yes/No

Whether Reportable:

Yes/No DEEPAK BISSYAN 2026.02.27 13:47 I attest to the accuracy and integrity of this document

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