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

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ITA/193/2016HC Punjab & HaryanaPHHC01110383201603 February 2026Bench: MR. JUSTICE PARMOD GOYAL,MR. JUSTICE JAGMOHAN BANSAL1 pages
AI SummaryRemanded

What did the High Court hold?

The High Court has disposed of the appeal based on the detailed order passed in ITA-34-2016. The judgment does not contain any independent findings or reasoning specific to the appeal of Pr. Commissioner of Income Tax Vs. M/s Steel Strips Wheels Ltd. The operative directions are to dispose of the appeal in line with the aforementioned related case. No specific issue was decided on merits in this particular judgment, as it relies on a prior detailed order.

What were the facts?

The appeal is filed by the Pr. Commissioner of Income Tax against an order of the Income Tax Appellate Tribunal (ITAT). The assessee is M/s Steel Strips Wheels Ltd. The specific assessment year(s) and the amount in dispute are not recorded in this judgment. The procedural history indicates that this appeal is being disposed of based on a detailed order passed in a related case, ITA-34-2016 titled 'Pr. Commissioner of Income Tax-1 Vs. M/s Vardhman Acrylics Ltd.' Any pending applications have also been disposed of.

What were the issues?

The judgment does not explicitly state the issues that the Tribunal had to decide, nor does it record the arguments presented by the assessee or the revenue. The decision is based on a reference to a separate, detailed order in a connected matter. Therefore, the specific questions of law or fact, the relevant provisions of the Income Tax Act, and the contentions of the parties, including any authorities, circulars, or precedents relied upon, are not recorded in this judgment.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH **** 202-5

ITA-193-2016 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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