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

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ITA/142/2016HC Punjab & HaryanaPHHC01110327201603 February 2026Bench: MR. JUSTICE PARMOD GOYAL,MR. JUSTICE JAGMOHAN BANSAL1 pages
AI SummaryRemanded

What did the High Court hold?

The High Court has not provided any findings or reasoning on the merits of the case. The operative part of the judgment merely states that 'For orders, see detailed order of even date passed in ITA-34-2016 titled as ‘Pr. Commissioner of Income Tax-1 Vs. M/s Vardhman Acrylics Ltd.’'. This indicates that the decision in the present appeal is contingent upon or identical to the decision in another related appeal. No specific issue was decided, no reasoning was provided, and no operative directions were issued in this judgment itself.

What were the facts?

This is an appeal filed by the Pr. Commissioner of Income Tax-I (Revenue) against an order of the Income Tax Appellate Tribunal (ITAT). The assessee is M/s Vardhman Textiles Ltd. The judgment does not specify the assessment year(s) or the specific order or action under challenge. It also does not mention the amount in dispute. The procedural history is limited to the fact that this appeal is being heard by the High Court of Punjab and Haryana at Chandigarh.

What were the issues?

The judgment does not explicitly state the issues that the Tribunal had to decide, nor does it record the arguments of the assessee or the revenue. Therefore, the specific questions of law or mixed law and fact, the relevant provisions of the Income Tax Act, and the authorities, circulars, or precedents relied upon by either side are not discernible from the provided text.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH **** 202-2

ITA-142-2016 (O&M) Date of Decision: 03.02.2026

PR. COMMISSIONER OF INCOME TAX-I

...Appellant Vs. M/S VARDHMAN TEXTILES LTD.

…Respondent

CORAM:- HON'BLE MR. JUSTICE JAGMOHAN BANSAL HON'BLE MR. JUSTICE PARMOD GOYAL

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

Ms. Radhika Suri, Sr. Advocate with

Ms. Parnika Singla, Advocate and

Mr. Abhinav Narang, Advocate for the respondent-assessee *** JAGMOHAN BANSAL, J. (ORAL)

For orders, see detailed order of even date passed in ITA-34-2016 titled as ‘Pr. Commissioner of Income Tax-1 Vs. M/s Vardhman Acrylics Ltd. 2.

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

(JAGMOHAN BANSAL)

JUDGE

(PARMOD GOYAL)

JUDGE February 03, 2026 Deepak DPA

Whether Speaking/reasoned Yes/No

Whether Reportable

Yes/No DEEPAK BISSYAN 2026.02.04 12:10 I attest to the accuracy and integrity of this document

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