PR.COMMISSIONER OF INCOME TAX CENTRAL GURGAON vs. M/S STEEL STRIPS WHEELS LTD

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ITA/171/2016HC Punjab & HaryanaPHHC01110359201603 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 a substantive decision on the merits of the appeal in this excerpt. Instead, it has stated that the order is being passed 'for orders' and directs the reader to a detailed order of even date passed in a related case, ITA-34-2016 titled ‘Pr. Commissioner of Income Tax-1 Vs. M/s Vardhman Acrylics Ltd.’. This implies that the reasoning and findings for the present appeal are contained within that referenced order. Any pending applications have been disposed of. No specific issue was decided, no reasoning was provided, and no operative directions were issued in this particular judgment excerpt.

What were the facts?

This case involves an appeal filed by the Pr. Commissioner of Income Tax (appellant) against M/s Steel Strips Wheels Ltd. (respondent). The appeal pertains to Income Tax Appeal No. 171 of 2016, with the decision date being February 03, 2026. The High Court of Punjab and Haryana at Chandigarh is hearing the matter. The judgment indicates that the present order is being passed for orders, referencing a detailed order of the same date in a different case, ITA-34-2016 titled 'Pr. Commissioner of Income Tax-1 Vs. M/s Vardhman Acrylics Ltd.'. Pending applications, if any, have been disposed of.

What were the issues?

The judgment does not explicitly state the specific issues that the Tribunal had to decide, nor does it record the arguments presented by either the assessee or the revenue. The provided text indicates that the order is being passed 'for orders' and refers to a separate, detailed order for the substantive decision. Therefore, the specific questions of law or fact, the provisions of the Income Tax Act involved, and the contentions of the parties, including any authorities, circulars, or precedents relied upon, are not recorded in this excerpt.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH **** 202-3

ITA-171-2016 Date of Decision: 03.02.2026

PR. COMMISSIONER OF INCOME TAX

...Appellant Vs. M/S STEEL STRIPS WHEELS 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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