PR COMMISSIONER OF INCOME TAX I LUDHIANA vs. M/S VARDHMAN TEXTILED LIMITED CHANDIGARH ROAD LUDHIANA

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ITA/323/2019HC Punjab & HaryanaPHHC01073496201926 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 held that the order for ITA-323-2019 would be the same as the detailed order passed in ITA-517-2008. The judgment does not provide the specific findings, reasoning, or ratio decidendi for ITA-323-2019 itself, as it defers to the decision in the connected case. Consequently, no operative directions or relief granted are specified for this particular appeal, nor are any issues expressly left undecided. The principle that can be cited is that an appeal can be disposed of by reference to a prior, detailed judgment in a connected matter.

What were the facts?

The appeal, ITA-323-2019, was filed by the Principal Commissioner of Income Tax (Revenue) against M/s Vardhman Textiles Ltd. (Assessee). The judgment was delivered by the High Court of Punjab and Haryana at Chandigarh on February 26, 2026. The High Court stated that the order for this appeal would be the same as the detailed order passed in a connected matter, ITA-517-2008, titled 'M/s Vardhman Textiles Ltd. Vs. Commissioner of Income Tax & Anr.'. No specific assessment year or amount in dispute was mentioned for ITA-323-2019. The procedural history is limited to the filing of this appeal and its disposition based on another case.

What were the issues?

The judgment does not explicitly state the specific issues that the High Court had to decide in ITA-323-2019. It is stated that the order for this appeal is to follow the detailed order in ITA-517-2008. Therefore, the issues are not directly presented for this specific appeal. The judgment records no arguments from either the appellant (Revenue) or the respondent (Assessee) for ITA-323-2019, as it relies on the decision of a previous case.

AI-generated summary — verify with the full judgment below

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

204-5

ITA-323-2019 (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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