PR. COMMISSIONER OF INCOME TAX-1, LUDHIANA vs. M/S VARDHMAN TEXTILES LTD.,(FORMERLY KNOWN AS MAHAVIR SPINNING MILLS LTD.)

PDF · subscribers
ITA/428/2018HC Punjab & HaryanaPHHC01119297201826 February 2026Bench: MR. JUSTICE AMARINDER SINGH GREWAL,MR. JUSTICE JAGMOHAN BANSAL1 pages
AI SummaryRemanded

What did the High Court hold?

The High Court has not decided any specific issues on merits in this particular order. Instead, it has stated that the decision for this appeal will be based on a detailed order passed on the same date in a related case, ITA-517-2008. The court has also disposed of any pending applications. No specific findings, reasoning, or ratio decidendi are provided in this judgment concerning the appeal itself. The operative directions are to follow the decision in the related case and dispose of applications.

What were the facts?

This is an appeal filed by the Principal Commissioner of Income Tax (Revenue) against M/s Vardhman Textiles Ltd. (Assessee). The assessment year(s) are not explicitly stated in this order. The appeal challenges an order or action passed by an unnamed authority. The amount in dispute is not mentioned. The procedural history indicates that the present order is being passed for orders, referring to a detailed order of even date passed in a related case, ITA-517-2008 titled 'M/s Vardhman Textiles Ltd. Vs. Commissioner of Income Tax & Anr.'. Any pending applications are also disposed of.

What were the issues?

The judgment does not explicitly frame any specific questions of law or mixed law and fact for the Tribunal to decide. Therefore, no issues are recorded. The judgment does not contain any arguments presented by either the assessee or the revenue. It is silent on the contentions of both parties.

AI-generated summary — verify with the full judgment below

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

204-4

ITA-428-2018 (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

Recent GST High Court judgments

Search GST case law →