PR. COMMISSIONER OF INCOME TAX-1, LUDHIANA vs. M/S VARDHMAN TEXTILES LIMITED

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ITA/204/2022HC Punjab & HaryanaPHHC01068184202203 February 2026Bench: MR. JUSTICE PARMOD GOYAL,MR. JUSTICE JAGMOHAN BANSAL1 pages
AI SummaryRemanded

What did the High Court hold?

The High Court has not rendered a decision on the merits of the appeal in this judgment. It merely states that the detailed order for this appeal is to be found in ITA-34-2016, decided on the same date. Consequently, there is no finding on any specific issue, no reasoning provided, and no ratio decidendi that can be extracted. The operative directions are also not present as no decision has been made. Any pending applications have been disposed of.

What were the facts?

This is an appeal filed by the Pr. Commissioner of Income Tax-I against an order of the Income Tax Appellate Tribunal (ITAT). The specific details of the assessment year(s), the amount in dispute, and the procedural history leading to the ITAT's order are not recorded in this judgment. The present High Court order refers to a detailed order passed on the same date in a related appeal, ITA-34-2016, titled 'Pr. Commissioner of Income Tax-1 Vs. M/s Vardhman Acrylics Ltd.'. This suggests that the present appeal likely pertains to similar issues or parties, but the core facts of the dispute are not elaborated here.

What were the issues?

The judgment does not explicitly state the issues that the High Court had to decide, nor does it record the arguments of the assessee or the revenue. The order is a brief administrative one, stating that the detailed order is to be found in a connected appeal (ITA-34-2016). Therefore, the specific questions of law or mixed law and fact, the relevant provisions of the Income Tax Act, and the contentions of the parties, including any reliance on authorities, circulars, or precedents, are not discernible from this judgment.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH **** 202-6

ITA-204-2022 (O&M) Date of Decision: 03.02.2026

PR. COMMISSIONER OF INCOME TAX-I

...Appellant Vs. M/S VARDHAMAN 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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