PR COMMISSIONER OF INCOME TAX-1 LUDHIANA vs. M/S VARDHMAN TEXTILED LTD CHANDIGARH ROAD LUDHIANA

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ITA/292/2019HC Punjab & HaryanaPHHC01073487201926 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 26.02.2026, has not provided a decision on the merits of ITA-292-2019. Instead, it has directed that for the orders and reasoning, reference should be made to a detailed order of the same date passed in a related appeal, ITA-517-2008, titled 'M/s Vardhman Textiles Ltd. Vs. Commissioner of Income Tax & Anr.'. This implies that the decision in ITA-292-2019 is consequential to or identical with the decision in ITA-517-2008. Any pending applications related to this appeal have also been disposed of in terms of the order in ITA-517-2008. No specific findings or operative directions are provided for ITA-292-2019 in this document.

What were the facts?

The appeal is filed by the Principal Commissioner of Income Tax (Revenue) against M/s Vardhman Textiles Ltd. (Assessee). The assessment year(s) are not specified in this order. The present order is for ITA-292-2019 (O&M) dated 26.02.2026. The High Court of Punjab and Haryana at Chandigarh is hearing the appeal. The judgment states that for orders, reference should be made to a detailed order of even date passed in ITA-517-2008 titled 'M/s Vardhman Textiles Ltd. Vs. Commissioner of Income Tax & Anr.'. Pending applications, if any, have also been disposed of.

What were the issues?

The judgment does not explicitly state the specific issues that the Tribunal had to decide for ITA-292-2019. It directs the reader to a detailed order in ITA-517-2008 for the same. Therefore, the questions of law and the arguments of the assessee and the revenue for ITA-292-2019 are not recorded in this specific order. The judgment is silent on the specific grounds of appeal or the legal questions being adjudicated in this particular case.

AI-generated summary — verify with the full judgment below

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

204-2

ITA-292-2019 (O&M) Date of Decision: 26.02.2026

THE PR. 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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